15 JUNE 1867, Page 22

The Theory of Business. By John Laing. (Longmans.)—A popular- work

on the various branches of business and their relation to each- other, taking in commerce, credit, money, imports and exports, exchanges,. banking, discount, cheques, deposits, and many kindred points of com- mercial importance. On all these matters Mr. Laing writes clearly and usefully, and his book may be recommended to those who wish to- penetrate the mysteries of business, but have hitherto found the first step the most difficult.