6 JULY 1912, page 20

Correspondence.

THE SWISS REFERENDUM AND TARIFF REFORM. pro THE Ermos OF TR "SPECTATOR. "] Sin,—In Switzerland customs, tariffs, and treaties of nom-. merce are a Federal matter, while direct......

Estate Planning.

A DEFINITE stage has been reached in the process of estate planning with a view to building, and not every estate owner seems to be aware of it. It is a stage which is partly......