Books in Review Sdes Taxes and Other Excises. By

Roy G. Blakey and Gladys C. Blakey. Chicago 37, Public Administration Service, 1945. xii, 216 pp. $3.

This volume meets a pressing need for a concise factual treatment of sales taxes and other excises, supplying the latest available information in a single volume. It discusses state sales and use taxes, a national sales tax, gas@ line, alcoholic beverage, tobacco and chain store taxes, as well as problems of intergovernmental relations and the general effects of sales taxes. Ap- pendices cover 1945 legislation, a com- parison of United States, British and Canadian excises and noncomparable excises imposed by the three countries, collections for the 1944 calendar year on certain state taxes, and a bibli- ography. The volume should prove a valuable reference work for adminis- trators, students and teachers of public finance, economists, tax and corpora- tion lawyers, accountants, and others concerned with problems of taxation.

The Elements of Administration. By L. Urwick. New York City, Harper & Brothers, 1945. 132 pp. $2,

This book is based on five lectures given by the author under the auspices of the London Branch of the Institute of Industrial Administration. In it the author points out that “the art and science of administering the social groups, large and small, which are in- creasingly characteristic of our civili- zation, has emerged during the past quarter of a century as a technical skill.” The author comments that “there is admittedly an insufficient basis in the physical sciences for an exact science of administration,” but “it is only by the development of ad- ministration based on principle that humanity can hope to make headway against the problems created by power- driven machinery.”

Correction The book review of McCarthy of Wk-

cowsb, page 531 in the November RE- VIEW, ends on that page, second column, second line. The rest of the column is a continuation of “France Plans Re- building of Cities,” from page 528. Cor. rected substitute pages will be mailed to subscribers on request.

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Additional Books and Pamphlets

Adminiatration Lectures on Administrative Regula

tion. By Ashley Sellers etc. Washing- ton, D. C., U . S. Department of Agri- culture, Graduate School, 1945. 76 pp 50 cents.

Aviation Airport Planning for Urban Areas.

By U. S. Department of Commerce, Civil Aeronautics Administration. Washington 25, D. C., U. S. Government Printing Office, 1945. 98 pp. 20 cents,

Recommendatiom on National Avia- tion Policy. By William A. Burden. Washington 6, D. C., National Planning Association, 1945. 12 pp. 10 cents.

Civil Service bemobilization and Stabilkation of

the Civil Service. New York 18, Na- tional Civil Service League, 1945. 8 pp.

EfRciency Ratings. Proceedings of the Second Annual Conference on Ef- ficiency Ratings Administration. Wash- ington, D. C., U. $3. Civil Service Com- mission, 1945. 61 pp.

Democracy Constitutionalism and Democracy in

America The Evolution of Constitu- tional Government in the United States. By Richard J. Stanley. Hart- ford, Connecticut State Department of Education, 1944. 128 pp.

Economic Security 4 for 4-QuWionrr for NationaI Ac-

tion. Washington 8, D. C., National

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