The New Land Taxes. (The Land Union, St. Stephen's House,
Westminster. 6d. not.)—This is a guide published by the Land Union for the benefit of the owners of property in view of the approaching necessity of filling up the Government valuation forms. We shall not attempt to analyse, much less to criticise it. As far as we are able to judge, we think that it meets the situation. One point on which the pamphlet insists may be quoted because it is curiously significant of the temper and aim of this land legisla- tion. It is provided that the "original values are to be estimated as on tho 30th of April, 1909," this being the day before the Budget speech was made, and therefore before the value could be depreciated by the proposed legislation. "I am going," the Chancellor of the Exchequer practically said, "to make you poorer by twenty-five per cent., but you must pay just as if you were as rich as before." Another quotation we may make :--" It is not prudent for the owner to give his own estimates of value to the authorities. Nothing can be gained by so doing, and the information may be used against the owner and against adjoining owners."