second, because the inventions of the future may possibly work differently from the inventions of the past, and reduce, instead of increasing, the demand for industrial capital.

Mr. L. L. F. R. Price has republished as a separate book, under the title of "Industrial Peace," his report to the Toynbee Trustees, which has already appeared in the "Journal of the Statistical Society," on the working of the various existing methods of industrial conciliation, especially boards of arbitration and the system of sliding scales of wages. The work is the result of a personal inquiry made in the North of England, and its information is admirably complete and precise.-Mr. Thomas Kirkup, in his "Inquiry into Socialism,"+ gives us a thoughtful and sympathetic study of the modern Socialistic movement, with the history of which he has a very thorough acquaintance; but he extends to the word "Socialism" a latitude of meaning which is, to say the least, inconvenient, whether considered from a theoretical or a practical point of view. He identifies Socialism with the associative principle, or at any rate with the associative principle as applied to things industrial, and takes a joint-stock company and a co-operative store to be as essentially manifestations of Socialism as the Social Democracy of the Continent or any other system that seeks to reconstitute all society after a definite ideal of what is presumed to be justice. If a joint-stock company is socialistic, what is a trade ring or syndicate? They are embodiments of the associative principle in things industrial; but surely they are in reality as different from the Anarchism and Collectivism of the day as Queen Anne's mansions and the Scotch common-stair system are different from the primitive house community.—Mr. Herbert V. Mills calls attention to a question of pressing gravity in his interesting, though frequently mistaken, book, "Poverty and the State; or, Work for the Unemployed." The author no doubt exaggerates the number of the unemployed-though it must be admitted some of his Liverpool figures are striking-and he attributes the origin of poverty to causes which are really, some of them, causes of wealth, such as private property in land and the permission of interest; but he lays his finger on a true and remediable defect in our poor law system when he maintains that, since there are now at all times such considerable numbers of the honest and industrious poor out of employment, some special public provision ought to be made for giving them work apart from the ordinary workhouse loafer. The provision that would raise least complaint from general employers would probably be to set them to produce the things required for the public offices, prisons, and workhouses of the country-of course at less than the current wages-but Mr. Mills is a strong advocate for London: Longmans & Co.

* London: Macmillan & Co.

London: Kegan Paul & Co.

the system of home colonies, with the merits of which he was much impressed during a visit to the beggar colonies of the Netherlands. He gives us a very fresh and interesting account of these charities, and his ideas are well worthy of consideration. The Report of the Commissioner for Labour of the United States for 1887 treats of a subject beset with some of the same difficulties as this-the subject of convict and prison labour; and it contains a mine of information regarding the different systems of prison labour that are in operation in the various States of America.

Among foreign books, one of the most important that has reached. us is the "Grundlegung der theoretischen Staatswirthschaft," by Dr. Emil Sax, Professor at Prague, who is already well known by his extensive work on canals, railways, and means of communication generally. It attempts what is, to some extent, a new task. Hitherto the economic activities of the State have been generally treated as belonging to the practical rather than to the theoretical part of political economy. Finance and economic politics were regions to which the principles of the science might be properly enough applied, but these principles themselves-the pure theory of economicsappertained, it was thought, to the economic life of individuals alone. Dr. Sax proposes to supply an independent theory of the economic work of the State, tracing it to its origin in the principles of human nature and human society, and explaining its respective operations in their various bearings as the resultants of natural causation. He is to treat of the collective needs of the community, and of the collective organization for procuring their satisfaction, in the same way as previous writers have treated of the analogous phenomena among individuals, and to give us the theory of collective capital, of collective labour, of collective value, as they have done of individual-in short, to lay down a system of collectivist economics, as he ventures to term it, explaining, however, that Collectivism has not acquired in Germany that specific limitation of meaning it bears in France. Dr. Sax maps out the field of his new science of public economics very well, and, though he fills it up with somewhat unequal success, his book is one of solid ability and worth. There is one not unimportant branch of the subject which he omits entirely: he has no theory or systematic discussion of the natural qualities and defects of government management. Perhaps the best part of his book is that devoted to the theory of taxation. He gives a very good survey of previous opinion, objecting to Smith's theory of a tax being a public obligation which people were to pay in proportion to their respective abilities, because it is an ethical theory, and an economist's explanation ought to be economies and objecting to the ordinary exchange theory of a tax being a price paid

• Vienna: Alfred Holden.

for services rendered, which individuals ought to pay in proportion to the service they respectively receive, because, in the first place, that is applying an individualist explanation to collectivist phenomena, and, in the next, it is no explanation at all, but a mere figure of speech. Something might be given on both sides, but it was no strict exchange of equivalents. His own view is that a tax is the specific collectivist form of valuation. To explain his idea, he enters at length into a statement of Menger's theory of value, which he follows; but any other theory would serve nearly as well, for he merely means to say this, that taxation according to abilities is the proper economic form of value for goods of a public or collective. nature, inasmuch as it fixes a man's contribution according to the relative importance of different needs, such as the physical need of existence, the intellectual need of culture, and the public need of security. Security has very little value to a man in want of bread, and that is the economic reason why he is not asked to pay taxes. On the whole, this strikes one as an ingenious but unsuccessful attempt to fuse the two theories which the author rejects.

Dr. Wilhelm Vocke's "Die Abgaben, die Auflagen und die Steuer vom Standpunkte der Geschichte und der Sittlichkeit,"* is an able, though rather abstract, treatise on the philosophy of taxation, occasioned by the present situation in the German empire. The author finds that while there is a strong party, whom he calls the scientific party, clamouring for the income-tax as being the only scientific tax, public opinion in general is reverting, under the influence of Prince Bismarck, to a very undemocratic preference for indirect taxation. He wants to show that this reaction is off the lines of true development. The evolution of taxation, like the evolution of things generally, is an evolution from the natural to the moral, from unconscious forms of payment, like duties on the commodities we use, to the conscious discharge of our obligation to society by paying a proportional rate on our income faithfully declared. At the same time every method of taxation has its own historical justification; it is part and parcel of the state of social culture at the time; and a little dependence on indirect taxation must still be tolerated, because society is not moral enough for the income-tax, and especially for what Dr. Vocke thinks its most perfect form, the progressive income tax, the principle of which he attempts to show is conceded even in our own exemptions of a minimum income. His work would be better if it went more into facts, but its discussions are useful in clearing ideas.

*Stuttgart: J. G. Cotta.

JOHN RAE.

WELLS CATHEDRAL AND ITS DEANS.

II. EDWARD VI. TO VICTORIA.

OTHER

THER statesmen of the time, however, were prepared to play out same game of spoliation-which, in Cromwell's

case, had had so terrible an ending to its conclusion. Where he had chastised with whips, the Duke of Somerset was ready to chastise with scorpions. In the first year of Edward VI., William Fitzwilliam, the Dean who succeeded Cromwell, was bullied or bribed into the absolute surrender of his deanery, office, house, and estates into the King's hands. The surrender was against the statutes of the Church, and in direct violation of the Dean's oath. Its validity might have been questioned in a Court of Law, and therefore it was confirmed by an Act of Parliament. The archdeaconry, and the house attached to it, were surrendered, in like manner, by Polydore Virgil, and the temporalities of both offices were conferred by the boy-King upon the Duke of Somerset. For the Duke, however, the deanery was but a steppingstone. Bishop Barlow, already notorious for the work of ecclesiastical demolition at St. David's, the first married Bishop of the English Church, the father of five daughters, all of whom married bishops, was brought, under pressure, to surrender the palace and many of his manors and episcopal estates to Somerset, and received the deanery in exchange. The attainder of the Duke ultimately brought the palace back to its owners; but an Act of Parliament in the sixth year of Edward VI. confirmed the King in possession of the deanery, and the deans who occupied it did so, for some time, as tenants at will. The Archdeacon's house was permanently alienated, and has been in lay hands to the present day (p. 271). In this instance, Wells seems to have played the part of a "crucial experiment," to show what the course of the Reformation might have been if it had not been checked for a time by a Catholic reaction. The work of destruction went on

in other directions. The great hall of the palace was unroofed, probably for the sake of its lead, by the Duke of Somerset, or Sir John Gates, one of his tools, who succeeded him in occupation, or possibly by the Bishop himself, and allowed to fall into ruins. Sir John Gates offered, at his own expense, to pull down the Lady Chapel on the east side of the Palm Churchyard, which meant, of course, that he looted the materials and contents, and the offer was accepted by the Bishop and the Chapter (p. 238). The chantries of the cathedrals fell under the general suppression of the Act of Edward VI. The communion plate and other vessels, the silver statue of the Virgin, which had been given by Dean Gunthorpe, and other portable property found their way to the Royal treasury. The vestment chest, which still remains in the under-croft of the Cathedral, was emptied of its contents. The statues of the Christ and the Virgin in the west front were mutilated; the others, as not being liable to superstitious uses, were happily left untouched. Candelabra, lead, stained glass, and two brass figures of bishops in the choir, weighing 310 lb., were sold, the last at 24d. a lb. (p. 292).

The three bishops of the period were fairly representative instances of the attitude taken by dignified ecclesiastics in relation to the new movement. William Knight (1541-49) had welcomed the Reformation in the best and wisest way by erecting a pulpit in the nave, with a text from Coverdale's or Cranmer's version running round it :

PREACHE. THOU. THE. WORDE. BE. FERVENT. IN. SEASON. AND. OUT. OF SEASON. IMPROVE*. REBUKE. EXHORTE. WH. ALL. LONGE. SUFFERYNGE. AND DOCTRYNE.

William Barlow, as we have seen, became the subservient tool of Somerset, and on the accession of Mary resigned his See, fled to the Continent, returning on her death to be translated to Chichester. On Mary's accession the Chapter petitioned her for leave to elect bishop, the See being de jure et de facto vacant, and chose Gilbert Bourne on her recommendation (p. 236). He apparently governed the diocese in the spirit of a conservative tolerance, and the annals of the county present no instances of persecution, and contribute no name to Foxe's "Book of Martyrs." He was deprived on Elizabeth's accession.

After Fitzwilliam's resignation John Goodman was appointed to the mutilated and impoverished deanery, with a composite endowment, consisting of the archdeaconry, the provostship, and the subchantership. He did not hold office long. Either because he was not a sufficiently zealous Reformer, or, as the Chapter records show, because he tried to recoup himself for the spoliation of his income by annexing a valuable prebend, he was deprived in 1550, and Thomas * The "IMPROVE" has been altered by a later sculptor into "REPROVE.”