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Sociology in Our Larger Universities, I. W. Howerth, CRev.
Sociology and the Abstract Sciences, F. H. Giddings, AAPS.
A Neglected Socialist, F. C. Clark, AAPS.

Terminology and the Sociological Conference, H. H. Powers,
AAPS.

Socialism and a Municipal Commonwealth, L. C. Barnes,
AMC.

Socialism of Moses, T. S. Potwin, YR.

Should Capitalists Advocate State Socialism? WR.

Southey, Robert, George Saintsbury, Mac.

Spain: The Romance of Spain, C. W. Wood, Arg.

Spectacular, Production of a, R. Clarke, G.

Statues: How Bronze Statues are Cast, S. M. Miller, FrL.
Steamships: An Ocean Flyer, McCl.

Stevenson, Robert Louis :

Recollections of Stevenson, H. B. Baildon, TB.

Swanston, the Early Home of Stevenson, J. A. Ross, GW. Storms: The Laws of Tempests, Alfred Angot, Chaut. Stowe, Harriet Beecher, at Cincinnati, G. S. McDowell, NEM. Strikes :

Society and Strikes, SEcon.

National Lessons in the Brooklyn Strike, W. Hemstreet,
HC.

Sugar Time Among the Maples, Dem.

Switzerland:

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Tenement the Real Problem of Civilization, Jacob A. Riis, F
Tennyson's Songs, Louis J. Block, PL.
Theatres and the Drama:

Acting an Art, Henry Irving, FR.

The Chinese Drama, George Adams, NC.

A Week in New York Theatres, John Gilmer Speed, F.
Moral Proportion and Fatalism in "Macbeth," Ella Moore,
PL.

The Drama in Relation to Truth, Helen A. Michael, PL.
Thoreau's Poems of Nature, F. B. Sanborn, Scrib.
Tobacco Manufacture, P. H. Davis, LudM.

Trowbridge, J. T.: Some Confessions of a Novel Writer, AM.
Truffle Hunting in Wiltshire, P. A. Graham, Long.
Turkey: Ottoman Lessons in Massacre, Joseph Cook, OD.
Twain, Mark, and Paul Bourget, Max O'Rell, NAR.
Twentieth Century: A Forecast, GT.

Tyndall, Scientific Work of, Lord Rayleigh, PS
Type-Writing and Shorthand, G. MacFarlane, USM.
Tyrol: Among the Snow Mountains of the Tyrol, W. E. W.
Mason, TB.

Valentines, W. G. Fitzgerald, Str, Feb.

Verne, Jules, Interviewed, Miss M. A. Belloc, Str, Feb.
Victoria, Queen, and her Children, S. P. Cadman, Chaut.
Vizetelly, Edward, and How he Became a Bashi-Bazouk, EI.
Volcanos: Birth of a Sicilian Volcano, A. S. Packard. PS.
Waterloo Campaign, Cavalry in the, Evelyn Wood, PMM.
Water Supply of London, Major Greenwood, San.
Water Works, St. Louis, JAES, Jan.

Watson, William, H. D. Traill, FR.

Weather Studies at Blue Hill, R. L. Bridgman, NEM.
Wedgwood, Josiah, CJ.

Westminster, Walter Besant, PMM.

Whipping Post: Must We Have the Cat-o'-Nine-Tails? E. T.
Gerry, NAR.

Whitney, William Dwight, Charles R. Lanman, AM.

Whittier, John Greenleaf, Religious Beliefs of, C. M. Cobern,

MR.

Winthrop, Robert Charles, William Everett, HGM.
Women:

The "Old" Woman and the "New," Hulda Friederichs,
YW.

Women Workers for Women, Frederick Dolman, Q.
Women's Rights Question in Rome-195 B.C., A. Harvey,
Can M.

Nagging Women, Lady Somerset and others, NAR.

The Mother in Woman's Advancement, Mrs. Burton Smith,
PS.

Women Writers in Washington-II, Juliette M. Babbitt,
MidM.

Wood-Engravers, American, Francis S. King, Scrib.
Yacht Modeling, Miniature, Franklyn Bassford, O.
Ysaye, Eugene, H. E. Krehbiel, CM.
Zoroaster, The God of, NW.

The second volume of the REVIEW OF REVIEWS for the year 1894 being complete, we would urge our readers to bind not only this, but also all back volumes, thus giving permanent form to a magazine which is in the highest sense an illustrated history of the times.

Complete unbound volumes delivered to us, postage or express prepaid, and in good condition, with covers on, will be bound and returned, charges prepaid by us, for 75 cents a volume. Back numbers, for filling out volumes, can be supplied as far back as April, 1892. For this specific purpose we charge 20 cents a number.

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The Periodicals Reviewed....

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The New Books

600

Contents of Reviews and Magazines.

.... 605

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THE REVIEW OF REVIEWS.

VOL. XI.

NEW YORK, MAY, 1895.

No. 5

The Income Tax Decision.

THE PROGRESS OF THE WORLD.

The United States Supreme Court rendered its decision in the Income Tax case on April 8. The outcome can scarcely be deemed a conclusive one. Unfortunately, Justice Jackson's illness prevented his participation in the hearing of this case; and inasmuch as the sitting members developed views that were almost diametrically opposed, on certain points, a full bench was to have been very greatly desired. Several of the judges held that the federal government has no authority whatever to impose a tax upon the income of individuals and corporations. Several others held that the federal government has full and unlimited power to tax all incomes, except such as are derived from state, county and municipal bonds. As to these latter the judges are all agreed that the tax is unconstitutional. The result, as declared by the Chief Justice, is that everything depends upon the sources from which one derives his income. Chief Justice Fuller rules that incomes derived from rents or profits upon real estate must not be taxed by Congress. In so far, he agrees with the group of associate justices who consider the whole law as unconstitutional. But as regards incomes derived from the profits of business, or from salaries, from professional earnings, or from investments of kinds not specified above, the Chief Justice agrees with those of his fellow-justices who consider that Congress has an unrestricted right to levy a tax upon incomes.

The Practical

It is not worth while for a layman to attempt any legal or constitutional critiConseqences. cisms upon the decision of the Supreme Court. The law, for the present and for practical purposes, is nothing more nor less than this august tribunal finds it to be. In law it may be needful to discriminate between the different sources of incomes; but in the practical business of raising public revenue -which is a matter of statesmanship rather than one of metaphysics-any such invidious distinction between different sources of income would be as impossible as it is palpably absurd. Our American and commercial business life does not in fact admit of any such distinctions as Chief Justice Fuller has persuaded himself that the law requires. The ordinary mind is able to understand the reasoning of those judges who find the income tax unconstitutional in toto on the ground of its being a direct tax. The intelligent lay

mind can also follow the reasoning of Justice White, who adheres to the view that Congress has complete power to tax incomes at its own discretion. But we cannot encourage the non-legal inquirer in any hope of being able to follow, with convinced comprehension, the decision as it stands. One thing is certain. The law as passed by Congress last year is fatally crippled. As it now stands, it is repugnant to justice and common sense. The next Congress will have to deal with it somehow, and the simplest solution will be to repeal it altogether. In the meanwhile, the situation is a confusing one for the treasury officials and for the tax payers. Such a demoralizing state of things ought not to continue any longer than is absolutely necessary.

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Election.

MAYOR SWIFT, OF CHICAGO.

The election of Mayor Swift in Chicago The Chicage last month by an immense majority, while not unexpected, stands in marked contrast to political developments in certain other parts of the country. Mr. Swift's majority, though greater than that of Mayor Strong in New York last fall, was even exceeded by the majority of votes cast at the same election for the new civil service law submitted by the Illinois legislature to the people of the city for approval. Under such circumstances, even the choice of a pronounced partisan such as Mr. Swift is known

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to be, may lead to the extension of the non-partisan principle as applied in municipal affairs. The conditions of local administration in Chicago, as shown by the revelations of the Civic Federation, were such that the citizens might well have been content to secure honest partisanship in their city government, if not permitted to indulge the hope of an absolutely non-partisan administration. The application of the new law, however, if fearlessly enforced, as now seems probable, will do much to bring about in the civic affairs of Chicago such a cleansing of the cesspools as the Civic Federation has for many months been laboring to achieve. This is the first instance of the adoption of a civil service law by direct vote of the people, and advocates of the referendum as a political principle will doubtless point to the result as a refutation of the objection frequently made that the people would not take an interest in indorsing good laws even if they had the opportunity. There seems to have been a zeal for good government exhibited in Chicago before the late election which speaks well for the civic integrity of our city populations.

General Politics.

Other elections in April were comparatively unimportant. In Rhode Island the Republican candidate for governor, Mr. Charles Warren Lippitt, was elected by a majority of nine thousand, which in that state may fairly be regarded as "triumphant." Municipal elections in the middle West were generally favorable to Republicans. The greatest surprise, at least to outsiders, was the municipal overturn in St. Louis, which resulted in the complete success of the Republican candidates, notwithstanding the reaction in Missouri against Republican control in state affairs. The failure of the Republican legislature to enact promised reforms caused the governor to call a special session after adjournment. It is charged that the influence of the lobby (in checking rather than in furthering legislation) in Missouri, Nebraska, and other states has been more powerfully felt during the past winter than for many years past. However this may be, it is an undoubted fact that in nearly every state where majorities were reversed in the elections of 1894 there has been great disappointment to both parties in the results as embodied in the work of the legislatures. In several instances the majorities have been so large as to be practically unmanageable, and the time of the session has been frittered away to little purpose. Several times during the month of April prospects seemed fair for the breaking of the Delaware senatorial deadlock, but the Addicks contingent always reformed its lines and continued to present a solid front. The death of Governor Marvil caused a loss to the Republicans of the fruits of last fall's election so far as appointments are concerned; the Speaker of the Senate, a Democrat, will control the state patronage. A constitutional convention is to be held in Delaware this year, but the senatorial fight has largely monopolized the attention of state politicians to the exclusion of important state interests. The first decisive action of the Utah constitutional convention was on

GOVERNOR-ELECT LIPPITT, OF RHODE ISLAND.

the suffrage question. By an overwhelming vote of the delegates woman suffrage was incorporated in the organic law of the forty-fifth state.

Cuba in Revolt.

The revolt in Cuba bids fair to prove more stubborn and formidable than there was reason at first to suppose. Spain has evidently become thoroughly alarmed. Many thousands of the best Spanish troops have been sent to reinforce the considerable army that is always kept in Cuba, and General Martinez Campos, who is the strongest man in the Spanish army, has been ordered to Havana with unlimited authority to reduce the island to a state of submission. He is now in personal command on the island. The centres of rebellion are in the eastern part of the island, and Havana has not yet been involved in the outbreak. The Spanish authorities have been doing everything in their power to suppress the news and make the rebellion seem of small account; while, on the other hand, the revolutionists and their agents have naturally magnified every trifling skirmish into a glorious victory over the regiments of the Spanish oppressor. They are doing everything in their power to obtain recruits and munitions of war from Mexican and South American ports, and also from the Gulf and Atlantic coasts of the United States. General Campos will undoubtedly enforce a far more rigid blockade than has hitherto been maintained. Nevertheless, so long as the revolutionists have money to spend, it will be almost im

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