Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1890-11-21
NEW BOOKS.

4 Tx Law VT JULIA AAsAAa ANnEtslA 1t T.
LEGACY AND Succession TNNES. BY
Benz. +. Doss Passos. New York: L.
X. StrOuse X Co.
Mr.. Dos PaSSoS is assistant district AZ
torney of New York county, and has
shown his ability to handle complicated
legal questions by his treatise on the
Interstate Commerce law and other
works. In the present work he sum-
marizcS and discusses the American and
many English decisions bearing on col
lateral inheritance, legacy and success
sion taxes, an important subject which
seems to be but imperfectly understood,
and i'm regard 70 which the laws are BY
no means uniform. In ease OF the death
lOf property owner the State
steps in and becomes the
agent 70 secure continuance OF
the ownership and to distribute the in
heritance to the designated heirs or even
where the estate is that of an inteState.
For this service the State may levy tax
on the property, and this is done in
Great Britain and continental nations
regardless Of the line of Inheritance. In
the United States, however, legislation
has generally confined the tax TO those
eases where the property goes to collat-
eral heirs and strangers, turning over
| the property % direct heirs unincum-
bercd by any tax. The levying OF this
collateral Inheritance tax is provided for
lin only nine States, viz: Penn
Sylyania, Louisiana, Virginia, North
Carolina, Maryland, Delaware,
New York, West Virginia
and Connecticut, aud in the five States
I last named the law has been enacted
since the civil war. Mr.. Dos PaSSoS has
I little doubt but that 10 will eventually
become law in all the States. The rev.
enue from this source is considerable.
In 1850 Pennsylvania collected Sl,37S,-
45s collateral inheritance tax. and with
similar law Ohio would add nearly
Il 900. goo annually to her revenue. The
question is one, therefore, OF practical
I interest to every taxpayer. The proyiS-
| ions of the different statutes for collect
ing this tax are given in Mr.. Dos PaSSos'
book, together with much other intorma-
tion bearing on the subject.
ANATOMY, PHYSIOLOGY AND HYGIENE; At
COHOL AND NARCOTICS, BY James W.
Hartigan, 4. NJ, NJ D., ID. :, Professor
Of Human and Comparative Anatomy NJ
the West Virginia University. Phila-
delphia; John r. Potter X Co.
Prof IIartigan makes the subjects OF
Alcohol and Narcotics very prominent
features of his work. not only in show
ing the effects OF their use upon the sew
eral organs of the human body, but the
more debaSing and degrading Influence
which they exercise on the moral we'll
being and standing Of those addicted
| To their use. lie believes that the riS-
ing generation should De- practically
educated in this respect, and upon a
subject so vitality affecting the physical
and moral condition of the coming man
and woman. Recently amended school
/ laws require that these subjects should
I DE so taught in our public schools. n
suitable textbook for the purpose there
I fore becomes necessary. This work
prepared by Prof. Hartigan fully meets
all these requirements, and Is thorough
I Is adapted for the use OF our schools.
/ Its magnificent Illustrations were ex-
ecuted by the well-knOwn artist special
ist Mr.. Christian Kaiser, OF Cologne,
I Germany. and were taken from the au-
thor'S own models and subjects Of dis
section. They are painted in the natu-
raj colorS, and reproduced in fac Simle
I by the engraver. These plates are Il
most valuable and attractive feature OF
I the work.
The author and publishers have COM
bined their efforts in making this work
not only the very best of its kind, but
also. in comparison with all others, the
very cheapest text book In the field. No
other offers so many attractive and val
liable features, nor contains such
StOrehOUSe Of entertaining and prohtaole
| instruction for the price. IL covers the
same ground travcrSed by the different
series of other authors, only in more
practical form and at less cost 10 the
/ student. Its matter is freSher. 10 gives
I the very latest fruits OF scientific invcS-
| tigation. IL is progressive ana THOR
oughly practical in every essential. 1t
/ is the book that all progressive schools
need.
/ ScRIBNEE'S Magazine: New YORK. ChaS
Scribner's Sons For sale by all book
and newsdealers. Price p cents NUM-
Der.
This popular magazine during the
coming wear will publish, among other
matter not hitherto announced: Papers
on Japan, by Sir Edwin Arnold. Iroi-
James Bryce, NJ. T., will contribute
four papers on India and its social and
political relations to the British En-
pire. Henry VI. Stanley will make an
important contribution ON an African
topic
FNRlrs, ANECDOTES AND STORIES FOR
TEACHING COMPOSITION. Boston school
Supply Company. Boston. Mass.
This little volume is very uSelui IN
teaching children the art OF compost
ton. The scheme OF the book while
not new is brought out more plainly by
the happy arrangement OF the subject
matter. 10 Is valuable addition 70
the text books of the country.
The UNwRrrrgN CoNsriry rloN OF rnE
UNITED STATES. BY Christopher q.
Tiedeman. \. NJ. Ii. b, Professor OF
law i'm the University Of Missouri.
New York: G.. Z. Pumam'S Sons.
Wheeling: stanton * Davenport.
This book is an exhaustive treatise
on the Constitution. and philosophical
INQUIRY into the fundamentals OF Amer
lean constitutional law. The lawyer
the statesman and citizen can read II
with nroft and pleasure.