Government in Switzerland. By John Martin Vincent, Ph.D. (Mac- millan
and Co. 5s. net.)—Dr. Vincent, after tracing the political history of Switzerland, discusses the details of the cantonal and federal government. The judicial system, the finance, the great machinery of the referendum, practically peculiar to Switzerland, and other matters are discussed. The military system of the Swiss is not forgotten. Some tables illustrating the working of " Progressive Taxation" are given. All cantons, it must be remembered, have not the same system. In Glarus, a rural canton, there are three forms of taxation,—Property-tax, Poll- tax, Inheritance-tax. Property-tax on 75,000 fr. would be 65 fr. The first 25,000 fr. is assessed at 60 per cent.; after that all is assessed at its full value. So we get 65,000 fr. at 1 in the 1,000, 65 fr. A property of 600,000 fr. pays 640 fr. An increased rate is paid on 25,000 fr.,-10,000 fr. is allowed; the next 75,000 fr. is assessed in full; then 300,000 fr. at 330,000 fr.; then 200,000 fr. at 220,000 fr. The Inheritance-tax varies according to both relationship and amount. A stranger in blood pays 10 per cent., and a further 1 per cent. if the legacy exceeds 500,000 fr.
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