5 OCTOBER 1889, Page 27

Income - Tax : a Brief Summary of the Law. By R.

Denny Willis and Joseph A. Shearwood. (C. W. Deacon.)—Mr. Willis's portion

"contains a general account, historical and statistical, of the Income-tax ;" that contributed by Mr. Shearwood " deals more particularly with the technical aspect of the tax." The book, thus composed, is likely to be useful, though there are cases which it does not meet.