NEW BOOKS Public Finance, Taxation, and Tariff.

This article focuses on the new books related to public finance, taxation and tariff, as of December 1931, published in the journal "American Economic Review." One of the books discussed by the author is "Report on Taxation in West Virginia," by R. Blaskey. This analysis of property taxation comprehends not only the situation in West Virginia but includes also a comparison with practice elsewhere. According to the author, the volume will prove helpful to students outside of West Virginia in several different respects. Much of the statistical data presented can be found elsewhere, if at all, only after considerable searching through administrative reports and other documents. This bringing together of quantitative information, though perhaps less complete than one could wish, will certainly be of material assistance to students of state finance everywhere. Some of the other books enlisted are: Studies in Taxation in Delaware Highway Finance," by M.M. Daugherty; and "Financial History of the United States," 11th ed., by D.R. Dewey.