18 APRIL 1908, Page 26

Crockford's Clerical Directory. (Horace Cox. 20s.) — There is no need to

recommend Crockford. It is quite sufficient to reflect how we should prize such a list of the clergy and benefices of the Church, say, of the year 1750, or a similar volume relating to any foreign Church, or any non-Anglican body within this kingdom. Why does not some one start a directory on similar principles for the Presbyterian bodies in Scotland, or for the great Noncon- formist Churches in England ? It would be most interesting to compare, for one thing, the academical qualifications. We see that a paragraph in the preface is given to the question of the taxing of Easter offerings. To any lay understanding Mr. Justice Bray's decision seems somewhat inequitable. Are they to be taxed at the 9d. or the is. rate ? That is a question which it is difficult to answer without getting on to one or other horn of a dilemma. It would be a graceful act in the Government, in view of the trifling amount of the tax thus collected, to forego it.