whose extravagance in conmparison wAith hiis means had caused the economic decline, a statement to which one provincial board pertinently remarked that the onies wvhose economiiic irresponsibilitv had caused the evil were the bankrupt nobles and the clergy to whom the tradesimen coutld not ex miietie reverenittiae ( !) deny credit. For a government wvhose eloquent motto was ilia1neat Is(s et tollat t)r abus,its, this seemed rather a sevTere rebuff. Btut the pettv tyranny and lilliputian

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... r of a governnient xvhich affected to rtule an emipire and yet could not exact obedience wvithin its own immediate surroundings, is manifest in all its dealings. The blows that certain emperors froin the heiglht of their authority directed against this fabric of prejuldice and class privilege seemied but isolated efforts. One can easily imagine that nothinc but the effects of the :NTapoleonic wars could eradicate some of the evils. The pamphlet rightly bears the nalme "study." While its pages may not attract the general reader, we thinlk its detailed account wN-ill be of much interest to the specialist. A. AI. NVERGELAND. Two chapters are on the history of accountancy and were written by him as the beginning of a treatise on that subject. Two others are somewhat carefully prepared essays, the immediate purpose of which is not stated. The editor contributes the introduction, and presumably also the biographical sketch of Mr. Haskins. Here we have the story and some of the work of a pio-neer-one who blazes the way for future generations to follow. At the time of his death he was still pushing eagerly forward. The literary remlains lhere published are only fragments, and, as the editor confesses, "niust necessarily lack somewhat in continuity." But having been thlrown oft in a work which was so recent, so new, and so full of possibilities, they make it easier for others to take up that work and carry it on. The portrait whiclh ser-ves as a frontispiece showNs a commanding personalitv-a man who m wve can conceive of as This content downloaded from 139.184.