4 APRIL 1891, Page 28

Bowrne's Handy Assurance Manual. By William Bourne. (Bourne.)—This manual appears

with various in1tprovements. Sundry tables are given which enable a reader to compare at a glance the financial condition, working expenses, rates of assurance, Ike., of the various institutions. We can see, for instance, what- Companies have the due proportion, of accumulated funds, this being put in Offices of a certain age, at a third. Thirty-six out of about eighty fulfil, or more than fulfil, this condition. (Doubtless the number might be increased by taking the age into consider- tion.) The Equitable has more than two-thirds. So has the Rock. On the whole, the table is satisfactory. Almost all the older Offices seem fairly sound ; some of the new ones scarcely so. Even eight years ought to give a better state of things than less than one-twentieth, and in fifty, in another case, more than a fifth should have been accumulated. No one insuring should neglect to consult this manual.