29 NOVEMBER 1902, Page 24

History of Banking in Scotland. By Andrew William Kerr. (A.

and C. Black. 55. net.)—After the lapse of some years a second edition of this work has appeared. The author has revised it, and has added a chapter in which the financial events of the last two decades are briefly dealt with. The two dates 1883 and 1902 do not show any striking changes. The increase of banking capital is but small, and is accounted for by the issue of new stock by one company. Reserved funds show a considerable increase, £5,719,000 to £8,226,812 ; deposits have grown by 29 per cent. The profits on paid-up capital were about thirteen per cent. in 1883, and about scveateen in 1902.