Crockford's Clerical Directory, 1906. (Horace Cox. 20s.)— Crockford, of which
this is the thirty-eighth issue, appears to be well kept up to its high standard of accuracy and promptitude. The preface, to which one always turns with more interest than prefaces commonly arouse, touches on topics of .importance. Some of these may be included under the general term of clerical income. Some wrong seems to be done by the narrow limits of legal deductions. The question what these should be is not easily settled, but the restriction to Land-tax and rates is scarcely just. Easter dues, again, ought surely to be definitely exempted from Income-tax. The term " dues" is misleading. Whether or no the parson has a legal claim to fourpence at Easter from every home, the claim is practically obsolete, and the payment when made is a gift. As to the general poverty of the clergy, the subject is full of difficulty. A small number of incumbents are not worth any stipend, however meagre. They would not find employment in any other religions body. And the presence of these injuriously affects the others. But the question cannot be discussed on this
occasion. -
Nisbees Golf Year-Book,1906.. Edited by John L. Low. (Nisbet and Co. 3s. 6d.)—This Year-Book gives, besides the Rules of Golf, the results of the great competitions of the year, and of minor events, matches, tournaments, dm., a "Who's Who" of players—(1) professionals, (2) amateurs—and a list of golf clubs, with particulars of course, subscriptions, membership, &a.
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