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 Review of Books unvarnished statement of the facts. He seems of the opinion that the question of the closed shop resolves itself, in the last analysis, to that of the superiority of labor organization and collective bar gaining over the independence of the individual unattached workman. He does succeed in showing conclusively that the dangers of the closed shop are . not nearly so great as is frequently sup posed. Labor questions are also dealt with by Mr. Bryan incidentally in his work on "The Development of the English Law of Conspiracy," the closing chapter treating of combinations of labor. The revolution in the English law of strikes during the nineteenth century suggests that the attitude which even now in some quarters opposes the closed shop may soon pass away. The anti-strike and anti-picket legislation of the early nineteenth century, and the laws ensur ing the employer freedom in selecting his employees, were based, Mr. Bryan tells us, on an obsolete view that such doings worked injury to the community as a whole. Thus there was a con spiracy to do not simply a statutory wrong, but a wrong in se. In a previous chapter, the author intimates that "the English law relating to criminal con spiracy is unique. . . . We may say generally, however, that the offense of conspiracy does not in reality constitute an exception to the fundamental prin ciple that the law will not take cogni zance of a base intent to do evil." When an act is done to effectuate an intent, then "in some cases at all events the law will punish an intent." The decision in the Journeymen Tailors' case, thus interpreted, may not appear anoma lous. The author has delved deeply in the early sources of English law, as well as into modern adjudications, and has executed a scholarly piece of work.

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Mr. Singewald's "Non-Suability of the State" is a stimulating book, written evidently by one well qualified to con duct a philosophical inquiry which the scope of the treatise excludes, and full of vigorous logic that does not hesitate to uncover shortcomings in the reason ing of courts. This valuable contribu tion to our constitutional history is in method not historical alone, but juristic as well. The first part deals with the doctrine of non-suability, and the sec ond with its application to suits against public officers. This latter part is a legal essay of conspicuous merit.

FROST'S CORPORATION TAX LAW A Treatise on the Federal Corporation Tax Law, including therein a commentary on the tax itaelf, an appendix containing the text of the Act, all rules and regulations of the Treasury Department relating in any way to the Act; text of all laws re lating to the collection, remission, and refund of internal revenue; text applicable to the adminis tration of the federal Corporation Tax Law, and Opinions of the Attorney-General bearing upon the meaning of the Act. By Thomas Gold Frost, LL.D., Ph.D., of the New York City bar, author of "Gen eral Treatise on the Law of Guaranty Insurance," "The Incorporation and Organization of Corpora tions," etc. Matthew Bender & Co., Albany. Pp. xvii, 174+ 147 (appendices and index). ($4.)

THIS volume includes a history of the federal corporation tax, and a discussion of the constitutionality of the act and of the decisions on its con struction and interpretation. This is followed by a discussion of the Treasury rulings on the form of tax returns, accom panied by examples of such returns. There are several valuable appendixes containing the text of the act, the Treas ury regulations and opinions of the Supreme Court and of the AttorneyGeneral, not the least interesting of which is a copy of the Bill of Complaint in the case which went to the Supreme Court to determine the constitutionality of the statute. The book is essentially a practical working book and will be of