20 DECEMBER 1902, Page 22

The Post Office London Directory (Kelly's Directories, 32s.) scarcely needs

any further mention than a record of its appear- ance. (It is now well over its century, being in its one hundred and fourth year.) That it grows better as well as bigger with every issue is not too much to say. The machinery for putting it together has doubtless been perfected by practice, the result —the various lists, " Street," "Commercial," " Court," " Official," &c.—being as satisfactory as possible. "Publishers," we see, number now more than five hundred. What must be the extent of their aggregate clientele of writers ? We must not forget tc mention the excellent map.—Another annual publication which might be, so to speak, taken for granted is Whitaker's Almanac, now in its thirty-fifth year, and considerably more than double in size what it was at its first appearance. The figures relating to money, if not more interesting than other matters, are easily stated. The "free personalty" subject to duty in the year ending March 31st, 1902, was £183,087,000; of this £4,443,200 was left to charitable objects. This total includes the very large amount bequeathed by the will of Mr. W. R. Sutton, not less, it is probable, than a million and a half. Mr. Sutton's estate was sworn at £8,673, but the total was corrected to 22,089,795. Mr. R. Arthington left 2700,000 to the Baptist and London Missionary Societies, and Mr. Vagliano £500,000 to his native island of Cephalonia. The total of incomes assessed to tax was £189,235,752, divided, with no great difference, between 350,680 individuals and 41,908 firms. Of the former there are 342,535 who pay on incomes under .21,000, and these pay about seven-ninths of the whole. Sixteen individuals are assessed at over £50,000, and eighty-six firms. The Death- duties yielded about eighteen millions and a half.—Of Peerages we have to mention Debrett's Peerage, Baronetage, and Snightage (Dean and Son, 31s. 6d. net), a 'veteran publication now numbering a hundred and ninety years. The creations of all titles have been so far 1,106 (including 886 Companionships), the obituary of all titled persons numbering 187.—Whitaker's Peerage (Whitaker and Son, 3s. 6d. net) is a very convenient "Directory of Titled Persons," giving a great amount of information within narrow limitations of space.—A Kalendar of the English Church (Church Printing Company, ls. 6d.) ; The Agricultural Annual and Mark Lane Express Almanac (Mark Lane Express, 6d. ) ; Live-Stock Journal Almanac (Vinton and Co., ls.)