27 JUNE 1914, Page 10

LAW BOOKS.

The Law and Practice of Bankruptcy. By G. L. Hardy. (Effingham Wilson. 2s. 6d. net.)—A useful summary of bankruptcy law designed both for lawyers and laymen, embodying the amendments introduced by the Act of 1913, and containing in an appendix the new general rules which came into force on April let lash—Building By-laws in Rural Districts. By Sir William Chance, Bt. (P. S. King and Son. le. 6d. net.)—This little volume contains the text of the "Public Health Acts (Building By-laws) Bill, 1906," which was passed through the House of Lords in 1905 and the followingyear, butnever became law. The Bill aimed at securing greater elasticity in building by-laws for rural districts, and would undoubtedly have been a salutary measure. The book also contains a set of model by-laws, with notes showing the variations from the Local Government Board's model, and a useful introduction by the compiler —The Estate Duties and Annuities. By W. M. Ramsay. (W. Hodge and Co. 5s. net.)—This little book contains an elaborate and closely reasoned argument against the levying of Estate Duty in respect of annuities under s. 2, 1 (b) of the Finance Act. 1894.—The Law of Associations. By Herbert A. Smith. (Clarendon Press. 6s. net.)—An illuminating inquiry into the legal principles underlying the law of corporations. The results of Hr. Smith's analysis are mainly negative, but the course of it throws much light on the difficult subject of the relation between collective personality and individual capacity. —Digest of Local Government. By Arthur D. Dean and E. J. Rimmer. (Butterworth and Co. 5s. net.)—In this com- pact volume the authors endeavour to give a survey of the development, constitution, powers, and duties of local authorities which shall be useful alike to the student, official, and Councillor. The book avoids technicality as far as possible, and, although it treats the subject in outline only, is commendably complete. It should prove of real use to the many persons who are now interested in the subject. --Partnership v. Limited liability Company. By H. Stuart Girvan, B.L. (W. Hodge and Co. 2s. 6d. net.)—This useful little handbook sets out in layman's language the main differences between partnership, limited partnership, and public and private limited companies, laying stress on the superior advantages of the company. Some pages am devoted to a brief description of the ordinary working of a limited company.