Reviews.

Reviews .

Handy Book on tho Formation , Management , and Winding up Of Joint Stock Companies , by F . Gore-Browne , M . A ., and William Jordan ( Jordan and Sons , Limited , 120 , Chancery-lane , W . C ) . — " An Epitome of the Alterations on the Law affecting Joint Stock Companies made by The Companies Act , 1900 , together with the full Text of the Act" ( Jordan and Sons , Ltd ., 120 , Chancery-lane , W . C ) . The first of these is in its 23 rd edition ,

runs to nearly 600 pages , and is published at 5 s . net ; and the Epitome is is . net Both of these are invaluable works , and their usefulness so great that one need not wonder at their having such a large circulation . Their accuracy is a gratifying feature , which is a characteristic of the books published by this well-known firm , and the explanatory notes are so concise , appropriate and to-date , that any ordinary reader can understand the Laws respecting these Companies as

applicable to those they may be immediately interested in . The information as to auditors and auditing is most valuable and of special importance at the present time . Indeed , we do not know any other such works published in such a handy form , and so suitably arranged , explained , and practically illustrated by the Acts concerned ; and we consider the authors have done well in thus catering for the

many interested in the important questions treated who need a reliable guide to explain the technicalities so familiar to accountants and other experts . The volumes , however , are suitable for the professional clas s as well as their clients , because the details are official , reliable and authoritative , as well as practically exhaustive . Either will be found most useful .

" Your Banker ' s Position at a Glance . " By Henry Warren . ( Jordan and Sons , Ltd ., 120 , Chancery-lane , London . )—This handy and neatly printed volume makes good its claim to exhibit the position of each Bank " at a glance ; " for it must do such a work for all , if each Bank is to be thus described and exhibited in relation to its exact financial position . The first five chapters are devoted to subjects of primary importance , such as " How to test a Bank ' s

position , " when to sell and when to buy shares , dividend paying capacity , advances , capital , acceptances and liabilities generally , and , finally , " Illustrations of Good and Bad Policy , " five Banks being selected in evidence of the former and ( our as samples of the latter method . Mr , Henry Warren " calls a spade a spade , " and writes most plainly and convincingly in favour of a cautious treatment of funds placed with Bankers by the Public . The remaining chapters deal with

" English and Welsh Joint Stock Banks " ( 70 in number ) , " Scotch Joint Stock Banks" ( ten ) , " Irish Joint Stock Banks" ( nine ) , and "Private Banks in the United Kingdom" ( where balance-sheets are issued ) , which run to 18 in number . Then follow valuable comparative Tables in relation to all these classes of Banks . To each Bank an excellent sketch is appended , and then a financial Table , enabling one to see at a glance its present position , so that the book is thoroughly well done , and may be had from the Publishers , or of any Bookseller , for a crown .

" Underhill on Trusts and Trustees , " by Arthur Underhill , M . A ., LL . D ., of Lincoln'slnn , Barrister-at-Law . ( Butterworth and Co ., Law Publishers , of 12 , Bell-yard , Temple Bar , W . C . ) Price 17 s . 6 d . —This is a practical and concise treatise on the law relating to private trusts and trustees by one of the most eminent of modern writers on jurisprudence ; a work that though only published comparatively recently , has already reached a fifth edition . In this

work the author has extracted and formulated in a most lucid manner the principles of the law ot private trusts , and , by way of example , has quoted or referred to all the important modern decisions , and a fair collection of the more ancient ones . The Judicial Trustees Act of 1 S 9 6 is discussed in Chapter VIII . of Division IV . The volume should be found not only of great use to both branches

of the legal profession , but also to students . The first division of the work is devoted to preliminary definitions , while subsequent divisions deal with declared or express trusts , constructive trusts , the administration of a trust , and the consequences of a breach of trust . The table of cases cited occupies over 40 pages , and the table of statutes cited five , and there is , moreover , a perfect index .

Our Flags , by Rear-Admiral S . Eardley-Wilmot ( Simpkin , Marshall , and Co . ) . Price 3 s . 6 d . —This elegantly bound and artistically illustrated volume , which is dedicated b f permission to the Duke of Cornwall and York , deals with the origin , use , and traditions of our flags . The information given is what most people desire to have without being confused by heraldic terms . It deals with the evolution of the Royal Standard , the Union Jack ( separate chapters are

devoted to the crosses of St . George , St . Andrew , and St . Patrick , which appear in that flag ) , the red , white , and blue ensigns , the Admiralty flag , the flag of the Master of Trinity House , and the flags of the Army and of the Colonies . Separate chapters deal with the material and dimensions of flags , and with the traditions of the flag . There are 52 illustrations occupying eight full-page plates in correct heraldic colours .

ThO Lady of Lynn . —By the late Sir Walter Besant . ( Messrs . Chattc ar . d Wir . dus . ) Price 6 s . —This is the last work from the pen of our late distinguished brother , and the reader on laying it down will be unable to repel the conviction that his death was too untimely , for the master ' s hand had lost nothing of its cunning in this his latest work , nor was the lustre of his genius dimmed . The time of the stoty is towards the latter end of the reign of George II ., and the

scene mostly in King's Lynn , or Lynn Regis as it was ( hen called , though it is laid also partly in London . The Lady of Lynn , Molly Miller , is a great heiress and shipowner of the port of Lyi . n , who , on account of her wealth , is destined by her ambitious guardian , Captain Crowlc , to form a brilliant alliance , though the old sailor is none the lets resolved that her husband must be an honourable and viituous man . The lover who finally wins her is one John Pentecrosse , a

mate on beard one of Molly s ships , but before his hopes aie crowned with success many things happen . Saiv Semplc , who was once cudgelled by Captain Crowle for writing verses to his ward , in revenge persuades U 12 Earl of F yli ngdale a profligate and penniless nobleman , to come to Lynn and marry Molly , and gain her fortune . Sam meantime finds means to persuade the people of Lynn of the medicinal waters of one of its wells , and the town

becomes temporarily a fashionable spa . This is the excuse merely for the visit of the Earl and his profligate friends , the latter including the Lady Anastasia Langton , a lady presented by the Grand Jury of Middlesex for keeping a gaminghouse , who is in love with Lord Fylingdalr . The progress of the conspiracy is tkilfutlv developed , including an abduction of the heiress , who is rescued by Lord Fylingcale alter a duel . At the last moment Molly becomes acquainted

with the Karl ' s real character , and declines to prjeeed to the church where the marriage is to take place . Lady Anastasia , in a domino and pink cloak , takes Molly ' s place , and is married to the Earl , but is bribed by the offer of Molly ' s jewels not to proclaim her triumph , ami the conspirators , who include the officiating clergyman in their ranks , overwhelm Molly ' s denial of the marriage by

the weight of evidence of ils having taken place . 'The Exrl becomes possessed of her fortune , the best part of which he succeeds in squandering before he is denounced by bis fellow conspiratois . The story rivets the reader ' s attention from beginning to end , and is , we consider , one of the best the author has written . Tlic book is tastefully bound , and contains 12 beautiful full-page illustrations .

Thc August Magazines.

Thc August Magazines .

The Cornhill Magazine for August opens with a rondeau on its five hundreth nnmber by Mr . Austin Dobson . Mrs . Woods depicts life in the mangrove swamps of Jamaica , and gives anecdotes of the negro population . In "The Cup and the Lip , " Mr . " Francis Connell" describes some incidents and accidents of mountaineering in the Alps ; while Mrs . Archibald Little , on the anniversary of the relief of the Legations , tells of what is to be seen in Peking of to-day . Under the title of " Smelfungus goes South , " Mr . Thomas Seccom . be has studied Smollett ' s travels in France and Italy , and an anonymous writer deals

with the French Press of to-day . Mrs . Hodgson Burnett concludes her story , " The Making of a Marchioness , " Mr . Stanley Weyman continues his " Count Hannibal , " and there is also a short story , " The Inspector of Private Nuisances , " by Jlr . Frank Richardson . The series of family budgets has now reached the figure of ^ 10 , 000 a year , an income the expenditure of which is described by Lady Agnew . There is a further instalment of Dr . Fitchett ' s " Tale of the Great Mutiny , " describing the Relief of Lucknow ; while " The Londoner " has been with his log-book to the University cricket match and to the Stafford House Fete .

The Pall Mall Magazine summer number opens with a valuable and profusely-illustrated account of the development of the modern ocean-liner , entitled " The Fight for the Atlantic . " " Napoleon at Play , " by Georges de Dubor , gives an account of the great general's married life at Malmaison , with illustrations made by special permission for this magazine . " The Game of Bridge , and How to Play It , " is an exhaustive yet lucid exposition of this fascinating game , while in "Over a Hundred Miles an Hour" the story of the

monoriil is told , with illustrations supplied by the inventor . " The Invasion of the Devil-Fish is the first of a series on " Studies under the Sea . " " With Rod and Gun" gives some idea of the cost ol a Scotch moor , and "The New Switzerland , " by VV . D . Wilcox , F . R . G . S ., gives information of 2000 mountains that still await the foot of the explorer . There are several complete stories of which special mention may be made of " How to Treat a Woman , " by Archibald Marshall , and " Balkameh , " by W . Waldorf Astor . The pictures are beautiful throughout , and there is also an exquisite frontispiece in photogravure .

The Royal Magazine opens with a further instalment of " From the Stalls , " being a series , accompanied by biographies , in a nutshell , of the best known accesses . There are interesting illustrated articles on " Posters that Fill Theatres " and " Eyes , and What they Tell You , " the latter being illustrated by photographic reproduction of the eyes of nearly every living person of eminence . Vice-Admiral A . H . Markham , R . N ., contributes an instructive papar on "

Curiosities of the North Pole , " which is strongly reminiscent of his voyage of Polar exploration in 1875-6 . "Our Cricketers' Cranks" deals with the personal peculiarities while playing of eminent cricketers . In the department of fiction the fourth of a series of " London Mysteries " is entitled " The Theft at the English Provident Bank . " Other complete tales are " Our Mr . Baynes ; " " At the Play ;" "Attention ; " "Hilda ; " "The Mating of Billy , the Lag ; " and "Balk . "

The Smart Sot can never be accused of dulness . In its 1 G 0 pages of stories , verses , and witticisms there are surprises and delights for the most blast reader . The August number opens with a novelette of remarkable power and originality , entitled" Miss Sylvester ' s Marriage , " written by Cecil Charles . Miss Sylvester , the niece of a society leader in New York , is fascinated by a daring adventurer , who claims to be worth millions . The story of their sensational marriage and its strange results is told with great realism and admirable art .

The highly diverting history of a social struggler is related in " Ghosts in Naumkeag , " by W . B . Cohen , and other stories of exceptional interest are " The Price of Admission , " " The Sunflower Girl , " " Orchids or Arbutus ? " " In the Matter of a Watchman , " " Taken at the Flood , " a , £ 20 prize story , " In Regard to Madras , " " Mr . Poltroon , " and " Le Commissionaire , " a tale in the original French , by S . Boucherit . Edgar Saltus contributes a brilliant and amusing essay entitled " De l'Amour . " Of the conspicuous poems may be mentioned" Pierrot ' s House , " " The Mirthless Princess , " " Escapade , " " Afterglow , " and " Roses . "

Craft Masonry.

Craft Masonry .

Lodge of Honour and Generosity , No . 165 . An emergency meeting of this well-known and prosperous lodge was held on Tues « day , trie lyth instant , at the Inns of Court Hotel , Lincoln's Inn Fields , London , when there were present Bros . Godfrey Sykes , W . M . ; Alfred P . Crabb , P . M ., acting I . P . M . ; W . de B . Herbert , B . A ., S . W . ; Charles J . Andrew , J . W . ; Henry Times , P . M . and Sec ; Sir William Murray , Bart ., acting J . W . ; Harry Bearman , LG . ; Henry W . Clarkson , Stwd . ; Captain W . G . Renton , J . Harris Stone , M . A . ; Edward White ,

Wm . H . Burt , John A . Dugdale , and Dr . Mjrley Agar . The lodge having been duly opened , the W . M . requested Bro . Alfred P . Crabb , P . M ., to take the chair , and Bros . Captain W . G . Renton and Edward White having proved their proficiency in the previous Degrees were impressively raised to the Sublime Degree ot a Master Mason . The VV . Master resumed the chair and Dr . Morley Agar having answered the usual questions in a satisfactory manner was pissed to the Degree of a Fellow Craft . The lodge was then closid .

The brethren afterwards adjourned to the banqueting room , and at the conclusion of dinner the usual loyal and Masonic toasts were duly honoured . Bro . Henry Times proposed "The Health of the VV . M ., " and congratulated him on having arrived at the summit of his Masonic ambition in having been unanimously elected the Master of that his mother lodce .

Bro . Sykes returned thanks in a neat speech , and thanked the officers and members of the lodge for the support they had already accorded to him and he felt sure would be continued for the remainder of hu year of ofii : e . Other toasts were proposed and responded to by Bros . Sir Williim Murray , J . Harris Stone , M . A . ; Alfred P . Crabb , P . M . ; and J . A . Djgdile .

Bowen Lodge , No . 2816 . INSTALLATION OF BRO . PERCY G . MALLORY . The first installation meeting of this very successful lodge was held by dispensation of the Prov . Grand Master , Lord Addington . on Saturday , the 20 th instant , at the Town Hall , Chesham , which was very tastefully decorated for the occasion , and when set out as a Masonic lodge was equal to any in the province . There were present Bros . F . S . Priest , P . M . 1 G 37 , Prov . G . Std . Br ., W . M . ; J . J . Simcox , P . M . 1501 , P . P . G . Treas ., Prov . J . G . W ., I . P . M . ; Wm . T . Reeve Knapp , S . W . ; Percy G . Mallory , J . W ., W . M . elect ; Rev . C . E . Roberts , W . M . 2432 , P . P . G . Chap ., Prov . G . Sec , Chap . ;

J . L . GuUttein , P . M . 2265 , Treas . ; II . D . Woods , Sec . ; Thos . B . Fourmy , S . D . ; T . Golby , J . D . ; F . Cave , I . G . ; Carl Ornstcin , D . C . ; Harrv Duniwav , Org . ; H . A . Moore and Alex . McBiin , S ' . wds . ; J . W . Smith , P . M ., Tyler ; Harold Coxon , V . Lewis , Andrew Copley , Albin L . Hunt , W . J . Abbott , James Herbert , Harry Allen , Geo . V . Woods , W . J . Akers , George Ayers , George Diinty , Charles HibHerd , and W . D . Miller . Visitors : Bros . Frank Milman , S 55 , P . M ., P . P . G . W . Gloucester ; II . Trask , P . P . G . Supt . of Works ; Thos . Sare , P . M ., P . P . G . Supt . of Works Oxon ; W . J . Nash , P . M . 321 , P . P . G . W . Cheshire ; W . J . Stratton , P . M . 2743 ; W . F , Gelhon , P . M . 2310 ; Frank Crocker , W . M . 27 S 6 , Prov . G . S . B . Herts ; Stanley W Ball , P . M . 23 G 1 1 Charles Vinkham , J . W . 23 O 1 ; J . R . Campbsll , P . M . 1481 ); B .