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 PEEFACE TO SECOND EDITION.

the publication of the First Edition of this work in 1902, the subject of transport has come to the front in connection with the fiscal question.

That improvement of Transport would solve the problem cannot be dogmatically asserted, but it would certainly go far to improve the condition of trade, and again prove the truth of Cicero's line:

"Magnum vectigal est parsimonia"

which may well be translated:

"Economy is a source of great revenue."

Additional sections have been devoted to, and , for the purpose of giving breadth of view and completeness to the subject.

The author would acknowledge with many thanks kindly suggestions and criticisms from Mr. H. K. de Salis, Assoc. M. Inst. C.E., Mr. Lionel Wells, M. Inst. C.E., Mr. Urquhart Forbes, and others. H. GORDON THOMPSON.

July 30th, 1904.

&emsp;&emsp;Walmer House,

&emsp;&emsp;1, Catharine Street, Liverpool.