A Handy Guide for Income Tax Payers. " Law," by T.
Howard Deip..,hton; "Practice," by F. W. Stephens and F. Lodge Rosser. (C. Arthur Pearson and Co. ls.)—The reader of this book will probably find many things in it which he did not know at all, or did but imperfectly understand. At the same time, some of the details might have been advantageously improved. Schedules B and E are not adequately described. The working of both is not satisfactory. Market gardens and fruit culture are assessed under D and charged under B, a "fruit farm" not being considered a farm. E, again, is extended far beyond "moneys received for services rendered in public and quasi-public employments." Articles written for a journal which has been turned into a company come under E, for one that remains in the hands of a proprietor or proprietors under D.
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