20 NOVEMBER 1909, Page 13

CHAPTERS ON MUNICIPAL ADMINIblitATION AND ACCOUNTING.

Chapters on Municipal Administration and Accounting. By Frederick A. Cleveland, Ph.D. (Longmaus and Co. 7s. 6d. net.) —This book is written, in the first place, for American readers. It begins by dealing with forms of "graft," and "graft" is an American term. The writer gives us the parable of a son who is left trustee of property for the benefit of his mother, his sister, and himself, and robs them. The mother represents the country, the sister ignorant and helpless people; the dishonest trustee is tube found everywhere. "Respected grafters who did much to shake the foundations of credit, temporarily paralyze industry, throw a million men out of employment and cause wholesale distress, are still at large, many of them not even detected, the machinery of justice inert to mark them as even unworthy of further trust." As we proceed with the book we find some interesting details. There are certain signs that even here sinister influences are at work. Not a little of the clamour which is raised against the iniquities of landowners has another object. It can hardly be that East Ham was a solitary instance.