5 APRIL 1919, Page 21

Woaws us REFEHENCE.—Debrett ' s house of Commons and the Judicial Bench,

1919, edited by A. G. M. Heselrige (Dean, 15s. net), gives a very full account of the new House, except the Sins Fein members, some of whom evidently prefer obscurity to fame.—The proceedings of The Fiftieth Annual Co-operative etOrttir(48, 1918, edited by A. Whitehead (Manchester : Co- operative Union), deserve attention. The Central Board, it seems, is concerned at the competition of the "'multiple shops," and suggests the selling of goods by special Co-operative stores "without dividend if necessary." It is inclined to favour the abolition of the dividend, thus permitting prices to be much reduced, but it does not think that the members would agree. In regard to the delicate question of Income Tax, some of the Co-operators complained bitterly that they were assessed under Schedules A and B on their property ; yet the Societies are not assessed like ordinary traders on their profits, amounting in 1917 for the retail Distributive Societies to nearly £14,000,000.