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the tax upon assurance itself , as unworthy of the legislation of the 19 th century , espressos an opinion in favour of an insurance tax , on a graduated scale , which , he thinks—and not without some show of reason—would be more willingly paid than most of the present taxes ; and would , at the same time , confer upon society the great advantages of doing away , ' in the next generation , with nine-tenths of the " genteel pauperism" which will otherwise necessarilexistThe next topic is " Life

assury . ance and the acquisition of property , " which the author dismisses summarily , referring to his plan of " Freehold assurance , " promulgated some years ago , by which he hopes that bye and b ye—in the " good time which has been so long coming "—to settle the vexed question of tenant right ; for , as every pound the tenant paid under this . system would go reproductively to constitute him owner of the land he cultivates , the tenant

" would gradually merge into the landlord . The produce of the land is divided between the investor and the borrower , until the investment is replaced with profit ; and the right of the borrower and the security of the lender increases daily . This point is further developed in the remainder of the treatise , and a chapter is devoted to an explanation of the system of benefit , emigration , and colonization societies , put forth b y Mr . Scratchley , the eminent actuary . The present moment is peculiarly fitted for the development of such schemeinasmuch the colonial goverments are

a , as making large remittances to the home authorities for the purpose of encouraging emigration . The scheme , in substance , appears to be that the principle of the benefit building societies is to be applied to a species of joint-stock association for emigration purposes . "Intendisg emigrants join a benefit society as investors , and perform the conditions attached to that position . After thev have acquired sufficient standing ,

they become , by rotation or b y ballot , eligible to be sent out as colonists ; that is to say , land and other requisites are supplied to them on selected spots of a value exceeding the money they have paid , credit being given for a term of years ( or for the whole of life . , if with a policy of assurance ) for the excess in the value of the property handed over to them , for which , however , they execute a legal mortgage to -the society . It is obvious that , by such a system , not only the bare land is given to the colonist but material improvements in its condition can be effected bthe societyin

, y , wholesale quantities , at a moderate cost , which , when subdivided , will produce a handsome profit . As regards the investors , or those who remain at home , no better security could be desired ; for it would consist of land daily improving in value , once the colonist has taken possession , and from being a subscription society , the managers at all times will have the power of extending or curtailing , or putting an end to its

operations . The plans of each society would embrace on the one hand , a safe mode of investing the periodical savings of small capitalists at home , at the high colonial rate of interest , on the security of lands necessarily increasing in value ; and , on the other hand ( besides supplying labour to the colony , by literally encouraging emigration ) , of gradually establishing a clan of colonial yeomanry , who shall hold and cultivate their own lands in fee simple . " For the further details of this plan , which is developed in the treatise before uswith great abilitywe must refer our readers to

, , the book itself , where they will also find an excellent chapter of advice to assurance agents , and a full and complete system of rules and regulations drawn up for a " Benefit Emi gration and Land Society / ' by Arthur Scratchley , Esq ., M . A ., the wjll-known actuarv .

We regret that our limited space , and the multifarious demands upon it , forbid any further expatiatiou on so important and profitable a theme ; and , in conclusion , we have only to say , that most cordially and unreservedly do we commend " The Prudent Man" to the thoughtful consideration of "The prudent Brethren" of the craft . DICK DIMINY . * THIS is a sporting novel of great interestin which the author clearlillustrates

, very y the moral , that on tlie Turf as in the general affairs of life , " Honesty is the best policy . " Tlie work shows the author to be a man of considerable observation , well versed in the mysteries of the stable , and the tricks of the Turf . It is not , however , only to the sporting reader that Dick Diminy will prove interesting , but the general