1
RECENT BOOKS REVIEWED 45 initiaw meamre voted upon in North Dakota, and attriiutes thm other amendments to the initiative which the latter credits to the legisla- kuss. But for mch imccumcies in handling this rubject-matte, let him that is without error cset the &st &one; the reviewer will not do it, for fear that the walh of his house are glass. Some of the comments offered by Mr. King upon the circumstances and significance of the elections deserve attention. He believes the ehid cause of the several recent overwhelming popular rejections of proposals for constitutional conventions is the fear of the people that the convention movements were backed by the op ponenta of direct nomination and legislation, and fear of the power of special interests through the we of money and publicity. But a good many people believe almost the direct contrary. The people of Iowa voted in favor of a convention a few years ago and the legislature refused to call it. In so far an Mr. King’s contention applies to that situation, it would almost seem that the legidatwe saved the people from the possible bad outcome of a mistake by gallantly violating the turns of the Iowa cohitution. Defeat of the convention proposal in Pennsylvania is not laid at the door of the friends of progressive measures. These are not I. and R. states. it is true. Mr. King 8ee9 the emergem of a new kind of lesdership on the part of cith not engaged in ordinary politica through the use of the initiative in the fields of education, road building, public. health, and reforestation, when the legislature has been lethargic. On these matters Mr. King speaks from an acquaintance due to almost continuous study and no little personal investigation on the ground. “hat he is ardent friend of the I. and R. goes without saying. He condemns outright no popular judgment. But he does not seem to do violence to the facts; it is only his interpretation which is eminently sympathetic toward what is sometimes called direct democracy. RALPH S. Boom. 9, REPORT OF THE DEPABTMENT OF THE ABS~OR OF THE Cm or ST. PAWL mn THE COUNTY OF This is a biennial report which is intended primarily to analyze for the benefit of the tax- pasera of St. Pauland Ramsey County the meth- ods used by the 898e98or in making real &te. Ruran,lseB. g.32. personal property, and money and credits assess- ments. The report aims to show that the de- partment in appraisingproperty follows improved and scientific methods. “he samples of office records in the form of cards and maps included enhance considerably the value of the report as a manual on assessment practice and procedure. In the opinion of the assessor. the determination of land values by the application of the market value theory is an absurdity. With the assist ance of real estate experts thedepartment worked out an adjustment of land values by establishing proper unit values in the several districts through- out the city. But the assessor does not present information as to the nature of the data used by these experts in determining the unit values. Comer influence, evaluating lots of varying depths, and the valuation of buildings are ex- plained in detail. The report criticizes the method of handling complaints. The practice of the taxpayers appealing to the district court results in unfair advantages to individual tax- payera and frequently upsets many values. The assessor believes that the dxamination of assessments by the State Tax Commission should precede such appeals to the district court. MARTIN L. FAUST. * CEICAQO CIVIC AGENCIE~. Union League Club, Chicago. 1927. Pp.315. This “directory of associations of citizens of Chicago interested in civic welfare” has been compiled jointly by the Public Affairs Committee of the Union League Club and the Committee on Local Community Research of the University of Chicago. It describes the census methods fol- lowed, which will be helpful to other cities under- taking a similar or comparable task. The agencies are classified by membership, govem- mental interests, civic interests. and localities. Other valuable features are lists of public officers of Chicago and Cook County, and a taxpayers’ calendar. RUSSELL FOR BE^. 9, CURRENT REPORTS The Directory of American Municipalities for 1927 is useful as a directory to those interested in the names. titles and addresses or officials in the larger cities. This information is furnished by chambers of commerce and local officials and is revised by the publishers each year.

Chicago Civic Agneces. Union League Club, Chicago. 1927. Pp. 315

Embed Size (px)

Citation preview

RECENT BOOKS REVIEWED 45

initiaw meamre voted upon in North Dakota, and attriiutes thm other amendments to the initiative which the latter credits to the legisla- kuss. But for mch imccumcies in handling this rubject-matte, let him that is without error cset the &st &one; the reviewer will not do it, for fear that the walh of his house are glass.

Some of the comments offered by Mr. King upon the circumstances and significance of the elections deserve attention. He believes the ehid cause of the several recent overwhelming popular rejections of proposals for constitutional conventions is the fear of the people that the convention movements were backed by the o p ponenta of direct nomination and legislation, and fear of the power of special interests through the we of money and publicity. But a good many people believe almost the direct contrary. The people of Iowa voted in favor of a convention a few years ago and the legislature refused to call it. In so far an Mr. King’s contention applies to that situation, it would almost seem that the legidatwe saved the people from the possible bad outcome of a mistake by gallantly violating the turns of the Iowa cohitution. Defeat of the convention proposal in Pennsylvania is not laid a t the door of the friends of progressive measures. These are not I. and R. states. it is true. Mr. King 8ee9 the emergem of a new kind of

lesdership on the part of c i t h not engaged in ordinary politica through the use of the initiative in the fields of education, road building, public. health, and reforestation, when the legislature has been lethargic.

On these matters Mr. King speaks from an acquaintance due to almost continuous study and no little personal investigation on the ground. “hat he is ardent friend of the I. and R. goes without saying. He condemns outright no popular judgment. But he does not seem to do violence to the facts; it is only his interpretation which is eminently sympathetic toward what is sometimes called direct democracy.

RALPH S. Boom. 9,

REPORT OF THE DEPABTMENT OF THE A B S ~ O R OF THE C m or ST. PAWL m n THE COUNTY OF

This is a biennial report which is intended primarily to analyze for the benefit of the tax- pasera of St. Pauland Ramsey County the meth- ods used by the 898e98or in making real &te.

Ruran,lseB. g.32.

personal property, and money and credits assess- ments. The report aims to show that the de- partment in appraising property follows improved and scientific methods. “he samples of office records in the form of cards and maps included enhance considerably the value of the report as a manual on assessment practice and procedure. In the opinion of the assessor. the determination of land values by the application of the market value theory is an absurdity. With the assist ance of real estate experts thedepartment worked out an adjustment of land values by establishing proper unit values in the several districts through- out the city. But the assessor does not present information as to the nature of the data used by these experts in determining the unit values. Comer influence, evaluating lots of varying depths, and the valuation of buildings are ex- plained in detail. The report criticizes the method of handling complaints. The practice of the taxpayers appealing to the district court results in unfair advantages to individual tax- payera and frequently upsets many values. The assessor believes that the dxamination of assessments by the State Tax Commission should precede such appeals to the district court.

MARTIN L. FAUST. *

CEICAQO CIVIC AGENCIE~. Union League Club, Chicago. 1927. Pp.315. This “directory of associations of citizens of

Chicago interested in civic welfare” has been compiled jointly by the Public Affairs Committee of the Union League Club and the Committee on Local Community Research of the University of Chicago. It describes the census methods fol- lowed, which will be helpful to other cities under- taking a similar or comparable task. The agencies are classified by membership, govem- mental interests, civic interests. and localities. Other valuable features are lists of public officers of Chicago and Cook County, and a taxpayers’ calendar.

RUSSELL FOR BE^. 9,

CURRENT REPORTS The Directory of American Municipalities for

1927 is useful as a directory to those interested in the names. titles and addresses or officials in the larger cities. This information is furnished by chambers of commerce and local officials and is revised by the publishers each year.