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make laws in relation to “direct taxation within the province.” But a company incorporated under the general powers of Parliament must conform to all the laws of a province in which it seeks to do business.

Per ANGLIN, J. :-The provincial Legislature may impose a license and exact fees from any Dominion company, if the object be the raising of revenue, or obtaining of information, “for provincial, local or municipal purposes,” but not if it is to require the company to obtain provincial sanction or authority for the exercise of its corporate powers. And the Legislature cannot restrict a company incorporated for the purpose of trading throughout the Dominion in the exercise of its special powers, nor limit the exercise of such powers within the province, nor subject such company to legislation limiting the nature or kind of business which corporations not incorporated by it may carry on or the powers which they may exercise within the province.

Newcombe, K.C., and Atwater, K.C., for AttorneyGeneral of Canada.

Nesbitt, K.C., Lafleur, K.C., Aimé Geoffrion, K.C., and Christopher C. Robinson, for Ontario, Quebec, Nova Scotia, New Brunswick, Prince Edward Island and Manitoba.

S. B. Woods, K.C., for Alberta and Saskatchewan.

Chrysler, K.C., for Manufacturers’ Association of Canada.

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“Men disparage not antiquity who prudently exalt new enquiries.” —Sir Thomas Browne.

Banks and Banking in Canada, 3-4 George W., chapter 9, with annotations, table of cases and copious index. By Walter Edwin Lear, of Osgoode Hall. Toronto: The Carswell Co., Ltd.

Mr. Lear has a peculiar faculty for work of this description, and the notes and index to the Bank Act will be found

particularly useful to the profession. This handy little book should be in the hands of every practitioner.

Principles of the Law of Personal Property. By the late Joshua Williams, Esq., of Lincoln's Inn, sometime one of the Conveyancing Counsel to the Court of Chancery, and afterwards one of Her Late Majesty's Counsel. 17th edition, by his son, T. Cyprian Williams, of Lincoln's Inn, Barrister-at-Law, LL.B. London: Sweet & Maxwell, Ltd. Toronto: The Carswell Co., Ltd.

The seventeenth edition of this volume, most valuable to the student in conveyancing as well as the older practitioner, has been brought up to date by the editor, the main

statutory changes since the issue of the last edition being embodied.

A particularly useful section of the book is that which deals with the liabilities of chattels in relation to distress and a table of articles privileged has been added to the present volume. The editor had a difficult task in taking up the work of his late father and how well he has carried out his work, the utility and helpfulness to the practitioner is able to attest.

The Law of Trade Marks and Trade Names, with chapters on trade secret and trade libel, and a full collection of statutes, rules, forms and precedents. By D. M. Kerly, M.A., LL.B., sometime fellow and Macmahon law student of St. John's College, Cambridge, of the Inner Temple, Barrister-at-Law. Fourth edition by F. G. Underhay, M.A., of the Inner Temple, Barrister-atHondon: Sweet & Maxwell, Ltd. Toronto: The Carswell O.,

The care and thoroughness called for in the preparation of a work of so technical a nature as the present volume is stupendous, and when the value and prestige of a trade mark is considered in relation to large mercantile and other concerns a work like the present cannot fail to be appreciated by those members of the profession to whom merchants look for advice.

The fact that the various Acts of the United States, Australia, and other countries have been included in the present edition makes the work somewhat of an international one. The law as settled by the decisions of the Court of Appeal and the Privy Council is set out in the present volume, which will undoubtedly be appreciated by every member of the profession having occasion to use it.

Chitty's Statutes of Practical Utility, with notes and indexes. Wolume 17, part 3, containing statutes of practical utility passed in 1913. By W. H. Aggs, M.A., LL.M., of the Inner Temple, Barrister-at-Law. London: Sweet & Maxwell, Ltd., 3 Chancery Lane; Stevens & Sons, Ltd., 119-120 Chancery Lane.

Part 3 of Vol. 17, as the title would indicate, comprises those statutes of general use. The notes will be found very useful and the index is full enabling each subject to be easily found.

BOOKS RECEIVED.

A Treatise on the Law of Municipal Corporations. By Eugene McQuillan, author of Municipal Ordinances, and Judge of the eighth Judicial Circuit, Missouri, in six volumes. Callagan & Co., Chicago.

Commentaries on the Law of Master and Servant, including the modern laws on workmen's compensation, arbitration, employers liability, &c., &c. By C. B. Labatt, B.A. (cantab.), M.A. (Toronto), of the Bar of San Francisco, Cal., in eight volumes. Rochester, N.Y.: The Lawyers Co-operative Pub. Co.

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RECENT FICTION.

In Scarch of a Husband. By Corra Harris. The Copp Clark Co.,
Ltd., Toronto. Price, $1.25.

The low moral tone of this book upsets one's preconceived ideas of the romance of the south, with its chivalrous men and beautiful and virtuous women. The local coloring is still the same and beauty is still an inherent quality of the women, but it is impossible to conceive that the present volume is anything but a distorted picture of what it purports to describe.

Miss Numé. By Onoto Watanna. The Copp Clark Co., Ltd.,
Toronto. Price, $1.

This charming little love story pictures all those traits of character in recent years made known as inherent in the Japanese, both men and women, faithfulness, patience in suffering and unswerving devotion to an ideal. Numé San is the embodiment of this spirit in Japanese women, and the young Japanese aristocrat Orito Takashima exemplifies in

himself the best traits of the old Samauri with his passion

for the absorbing of knowledge.
The author is equally at home in her description of the
other characters in the book, both men and women, but if
one's reading of the best traditions of the Japanese nobility
is correct, the reason given for the self-destruction of Taka-
shima, father and son, and Omi, the father of Numé San, is
insufficient, and the author in disposing of the characters
in this way weakens what would be otherwise a very power-
ful story. This appears to be her difficulty in the ultimate
disposal of all her characters and the reader is still un-
certain at the end of the book as to the truth of the Jap-
anese proverb “A Japanese flower has no smell, and a
Japanese woman no heart.” Yet withal the story is a charm-

ing one and will make a very acceptable present for the holiday season.

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