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This article presents information on practice of the migration in Kent, England. The complex phenomenon of migration possesses demographic, economic, and social significance. Long- or short-range movements of people influence the size and stability of populations, are the product of economic balances within a society, and are conditions and determinants of its social structure. Romney possessed innumerable local connections with rural and urban communities. Its busy market attracted buyers and sellers from the countryside and Romney men supplied credit facilities for farmers and tradesmen. Laborers traveled to the town, to carry and load, from as far away as 21 miles and the corporation employed skilled and unskilled labor of the region on their behalf beyond the town. Trade and commerce provided links with the nearby towns of Hythe and Lydd, with Romney butchers active in Hythe markets and its merchants and tradesmen engaged in both ports. For Hythe corporation, supplies for shipping and repairs were often brought from Romney. Shared interests in real property linked men from these towns and villages with Romney men in property transactions, and beneficiaries and executors of Romney wills were drawn from these environs and from the region beyond. Local worthies counted these towns within their sphere of influence and were accorded due courtesies by the various corporations.

This article presents information regarding equity in real property taxation. the methods of assessing and collecting real estate taxes in the city of New York tend to assure fair and equitable treatment of all property holders. But this was not always the case. When the greater city was created in 1898, the methods employed at that time for assessing and collecting real estate taxes were quite different from those with which one is familiar today. Consider the fact that when a taxpayer receives his bill from the city, he finds that a distinction is made between the value of his land and the value of the improvements that may be on the land. It is difficult to realize that not so many years ago this distinction was not made. Land and buildings were assessed as a single unit. The difficulties that such coin-tuned assessments caused in any attempt to judge the relative valuations of different properties can well be imagined. Back in 1902, Lawson Purdy submitted to the city authorities a proposed bill that provided for the separation of the value of the land from that of the improvements. But his suggestion went even further.

The article attempts to distinguish between the legal statuses of companies in a number of countries abroad and to examine the legislation regarding company accounts. Under French company law, the nominal capital of a "Societe Anonyme" must be subscribed in its entirety. The German law regulating public companies "Aktiengesellschaft" is the "Aktiengesetz." The capital of a company must be subscribed in full, but if the articles of incorporation specify a definite date for each call on shares, only 25% need be paid up on incorporation. In Italy public companies must have a capital of at least 1 million lire. A number of continental countries require companies to transfer, say, 5% of the net profit annually to a "legal reserve" account, until this account reaches 5 to 10% of the nominal capital. The object of this is apparently to increase the fund to which creditors may look for security, but it is clear that in the absence of provisions requiring companies to keep their capital and legal reserve in the form of realizable assets, such protection must be largely illusory.