16 APRIL 1927, Page 17

Mr. Herbert N. Casson, the able -and original editor of

More Net Magazine, has written a remarkable volume in '"ore Net Profit (87 Regent Street. 5s.). The book is Primarily intended for the small business man, but others— indeed 'everyone who wants to make more money (and that one supposes is a large public)--could study this volume with advantage. " Nearly every large firm, and many small ones have too much system and too little efficiency. The telegraph department has system—it is all system—yet it has . lost money for forty years. The railways have system and plenty of it, but they make less than 4 per cent., in `profit. There are ten thousand managers in Great Britain at the moment who sit and dictate nearly all day long—as if it were a manager's job. to answer letters ! " These are some sentences taken at random (and therefore out of their context) from a host of wise and witty ideas. There is a great deal about Mr. Ford here, as there should be.. Mr. Ford's. workers belong to no union. They give their employer the chance to pay high wages, and already they receive more than the average professor or doctor or lawyer. They have invested £4,500,000 in the Ford works and are fast becoming Mr. Ford's partners. There; as Mr. Casson says, is a point for our British workers to think about.. This is an effervescent, enthusiastic and withal sound book, with some pretty plain speaking in it—as, for instance, " If a tree resisted outside educative influences as hundreds of British firms do, it would soon be as helpless as they. are."

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