11 DECEMBER 1920, Page 25

Income Tax Acts as They Affect the Public. By G.

F. Emery. (Effingham Wilson ; and Stevens. 21s. net.)--This is a well- written and useful treatise on a subject which is still difficult, although the innumerable Acts were codified in 1918. Mr. Emery deals lucidly with the important changes made this year. His chapter on Accounts is to be commended.