New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1878-03-06
NEW PUBLICATIONS


,ha, tho number has considerably increased since Una"
date perhaps jusiiHes the publication OF dises' VI
series OF adudications upon sut0eet 80 ll"P'''"".
manufacturers especially aud 20 the puV"c ES'oi"''
but If scarcely jusfes work preentious az 'he one
before us which seems to be rather repuhheauon !"
EVERYTHING which mas been said the subject ih'
hook Is TOO bulky by half. The fault is a'ir1Dn'ae
the publishers. as well the author Kesfec""S Ni'
work Of the former. they have been altogether 100 ~
iga OF margins aud respecting the work OF '"e
the matter which he has collected coaiu law W.
shruuk 10 nearly half its present sze with 10
what remained. The writer Of digest shoulo s.'e !"
hts own language briefly. the principle OF occSon,
with cuoueh of the facts 20 illustrate the oecIcu
MONT and reject the verhage OF INC op'i'0i''
In the present work, no attempt az oo"
,sepeSs seems 10 have been made In man! HiSau'eS'
single case is spread cut with almost ali the lcs
f the original report through many sections suu O'c
several PAGES; for instance the case OF Newman "s
hlyord ms nine sections and five pages While III 'he
volume where il is reported 0l, y. " the OPINION Oh
the court occupies only five and hall pages an" '"e
reporter's syllabus, only half page states Win sur
fcen fulness the seLle which is al the decisloh coh
tains Expanding tie text in this manner Is serious
fault in any book, whether addressed 10 iLe p"oc u
the specialit Ii renders it unnecessarily expensive
and ii mpedcs cor sultatiOn. Mr. Coddingoh mas nov"
ever brought together much useful INFORMATION Oh '
subject OF TRADEMARKS, including tabie oi cases a.
frmed reversed, cited criticised Inc ue"lles ""
United states concerning Wv
rues and forms OF the Patent Office for tAeir regis"
ton a table OF names OF trademarks ana u'sc'' "a
French decisions.
TREATISE on THE LAW OF TAXATION. by W. IL.
BURROUGHS. Svo, Pp so. baAe NO'i'-7' ~ ~
This volume gives a summary OF the pnhcl-
piles Oh law involved the system OF taxation pFac'eeu
ly the States OF the American Union ana then "lo''
pali,ies or other subdivisions and Ivy the Nd'oh Wv
ernmeRt The author has not considered IL 10 De "l'
his province u discuss the political or economic pSo'
of the subject and has limited himself, accordingly 10
showing the application OF Tie general principles OF ls
prudence 10 the subject taxation and tracing The VI"
rons notifications those principles as exhibited ~
TIE authorizations of the courts. In developing the Su
ject, ne has adopted the plan OF discusslhS' his'
the sources OF the power OF taxation; next Inc hli'i
tlons OF that power constitutional. legislative, or o'hei
wise; and lastly the mode OF its exercise ana enforce
mont Thus under the first head are discussed Tie la
ture OF tie power, It's extent and purpose; ueI TIC
second the limitations the taxing power arising from
the crcnuls tances of the individual or the ATTRIBUTE
OF the property, and from tine provisions OF 'he
Federal and STATE Constitutions; and under the last
head the peculartes of the tax On civil privileges sucH
as the license taxcs,and the taxes Oh corpora
tions the levy and of the tax the correction
OF errors the mode Of collection aud the nature ana lc
gal qualities of titles. Under the head OF federa
taxation the and internal revenue are yer! IuS
,red and separate chapter is devoted the topic Of
municipal and the mode Of compelling Their pa!
ment (such as s with tie distinctions between TIC
doctrine bed icy the courts aud tnat applied ny Inc
Supreme Court upon the rights of holders OF these Sc
cures TO each point enuncated in the text numerous
lea.hng authorities cited Judge burroughs
claims to have actually examined every ease citcd u!
him ii is ohly by Of tlis extent nowadays u
usual ia of this character That accuracy, anu
therefore, reliability, can be obtained Tie lew G'a
tlons taken al random which have verified, afford
no opportunity questioning tie cialni Indeed the
entire work indicates conscientious industry and pains
taking On he part 81 its author. ana Is te most tx
hausve treatise upon the subject OF taxation with when
We aIe acquainted.