l66 HARVARD LAW REVIEW. Rules of Evidence. By George W. Bradner. Chicago : Callaghan & Co., 1S95. This book aims to occupy a middle position between exhaustive trea- tises, like Greenleaf, and digests, like Stephen. Although the author follows in the main Stephen's classification, his statement and explana- tion of the principal rules of evidence are fuller. On the other hand, no attempt is made to follow out the law into all its ramifications. The book is not intended to take the place of the large standard treatises such as Greenleaf and Best. Accordingly, the older cases are not cited where there is recent authority in point. The author writes for American lawyers, and seeks especially to present to them in small compass the results of the more recent decisions in this country. He says at the close of his Introduction : " All we propose to do is to collate the work of the judges, and put it into a concise form foi* the use of the profes- sion." To this modest plan he has adhered throughout. One could wish there were more of the author's own comment and criticism in the work. Busy lawyers in search of the latest decisions in American juris- dictions will find Mr. Bradner has done them good service by his abstracts. F. B. w. A Treatise on the Federal Income Tax of 1894. By Roger Foster and Everett V. Abbot. Boston: The Boston Book Co., 1895. pp. ix, 546. This volume appeared just long enough before the recent decision upon the constitutionality of the income tax, which it in a great degree foreshadowed, to give its authors an opportunity to establish a reputation for prophecy, though their preface disclaims any such ambition. As its size would indicate, it is the most exhaustive manual that has yet ap- peared upon the subject. Indeed, it leaves little to be said further in any direction, — only a brief could be more thorough. To the student of politics and economics the short historical sketch, including extracts from the debates on taxation in the Convention of 1787, will be interesting; while the busy lawyer, compelled to prepare a brief on short notice, will appreciate the carefully written chapters on the incidence of the tax and the income subject to it, as well as the abun- dance of cross references, and the copious citations from cases, depart- ment rulings, and former acts. Persons subject to the tax, also, will find a full collection of fac-simile forms with directions for use, well calcu- lated to keep them from making faulty returns. If a full bench of the court declares the remainder of the act unconstitutional, the chapter de- voted to Remedies of the Taxpayer" will be invaluable to those unfa- miliar with the unwonted procedure of recovering a tax. Altogether, whether one wishes to pay his tax properly, or to resist it successfully, this manual will be found equally useful. j. p. h. American Electrical Cases, with annotations. Edited by William W. Morrill. Albany: Matthew Bender. 1894, 1895. 8vo. Vol. I 1873-1885, pp. xxi, 894; Vol. II. 1886-1889, pp. xxi, 915. At a time when the tendency toward specialization in law is daily increasing, a collection of cases, on so important a subject as electricity, is sure to be well received. The editor of "American Electrical Cases"
