Reviews of Books general tendency — a slight formalist as opposed to a sociological tendency it may be — he seems tempted to under rate the flexibility of our written Con stitution, which some contemporary writers on constitutional law may be disposed to regard as not much less flexible, in reality, than an unwritten one. Whether the measures he men tions in his concluding chapter are definitely outside the pale of the exist ing rules of construction, liberally ap plied, may indeed be questioned. But if they are public opinion will un doubtedly compel the adoption of broader rules, and this will come about inevitably without a deliberate attempt of individuals to influence public senti ment.
BLAKEMORE AND BANCROFT'S INHERITANCE TAX LAW The Inheritance Tax Law; containing all Ameri can decisions and existing statutes. By Arthur W. Blakemore of the Boston bar, author of Massa chusetts Court Rules Annotated, and "Wills" in the Cyclopaedia of Law and Procedure, etc., and Hugh Bancroft, formerly District Attorney, north ern district of Massachusetts, author of Inheri tance Taxes for Investors. Boston Book Co., Boston. Pp. 1280+96 (tables index). ($9.)
THE inheritance tax law is new. It comprises chiefly decisions in terpreting statutes which leave little room for original reasoning and require principally accurate compilation and classification. Our highly developed hos tility to the simple duty of good citizen ship to contribute to the support of the government has multiplied ingenious efforts at evasion. These have to be evolved from the highly technical field of powers and future estates wherein the antique lawyer reveled. Where it touches this field the subject presents opportunities for display of learning and acumen that it cannot be said the authors have taken the fullest advantage
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of. They have, however, done well the pioneer work of analyzing and col lecting statutes and decisions, and have produced a book in which the practi tioner can find quickly what has been said on his point. The first part of the book is a treatise on the general subject. The latter half is a collection of the various state statutes annotated so that the reader may search for his authority by either method. The history of the state statutes is shown through reprints of the earlier forms of statutes to illustrate the interpretation of the most recent ones. There is a chapter on methods of avoiding the tax, which will be well thumbed. The book contains an ex cellent index of nearly one hundred pages. It is arranged clearly with all the modern aids of varied type. A REALISTIC ACCOUNT OF PRISON LIFE My Life in Prison. By Donald Lowrie. Mit chell Kennerley, New York. Pp.422. (11.26 net.)
A BOOK of such absorbing interest as this can do more than many volumes of penological discussion for the improvement of our penal system, and Mr. Lowrie's purely descriptive treatment of life in a very badly admin istered prison — ignoring the question whether the fault lies with the prison officials or the state itself — at no time runs counter to the teachings of peno logical science. He is not a sentimen talist setting forth any crude, squeamish opinion regarding the rights of criminals, for his attitude could not possibly offend any one save those who refuse to consider criminals human beings. Noth ing that he has written implies dis approval of any measure that may be necessary for the protection of society or for the effective maintenance of prison discipline. But every page ex
