In the opinion of the Orphans' Court in Coleman's Estate we have the following explanation of Small's Appeal, 151 Pa. 1: "The bequest was specifically of testator's (who was domiciled in Maryland) interest, including all the property, real and personal, notes, stocks, bonds, and accounts,' in a limited partnership organized under the laws, and having its principal place of business in this State. The value of the property depended largely upon its continuance here. There was no reason for its conversion and transmission to the testator's domicile, and it was given to the surviving partners as such in specie. The facts plainly made an exception to the general rule. The actual situs was here, and liability to the tax followed. It is urged upon behalf of the commonwealth that this case rules the present. But the facts differ in material respects. The gift here was of an interest in a fund whose distribution belonged to the domicile of the donor. It was said in Re Bittinger's Estate, 129 Pa. 338, 18 Atl. 132, that the collateral inheritance tax was not a succession, but a direct tax upon the 'thing' given in the hands of the donees. What was the 'thing' given to these legatees? The answer is in Miller v. Com., 111 Pa. 321; 2 Atl. 492, in which it was held that, where a testator, domiciled in this State, orders land, situated without, to be sold to pay pecuniary legacies, these legacies will pass to the legatees as money, subject to the domicillary law, and, consequently, to the collateral inheritance tax. 'Under all the decisions it cannot be questioned,' said the court, 'that the third clause of [sale under the] will operated a conversion of the residuary real estate into personalty, efficacious from the moment of testator's death." These cases, certainly, appear remarkable from the writer's stand point. A fiction of equity, which, for the purpose of better effecting the intention of a testator, regards land as personalty and personalty as land, seems capable of bringing Pennsylvania real estate into New Jersey, and vice versa, for the purpose of taxation. JOHN A. MCCARTHY. BOOKS RECEIVED. [All legal works received before the first of the month will be reviewed in the ' issue of the month following. Books should be sent to William Draper Lewis, Esq. 738 Drexel Building, Philadelphia, Pa.] A TREATISE ON THE LAW AND PRACTICE OF VOLUNTARY ASSIGNMENTS FOR THE BENEFIT OF CREDITORS, Adapted to the Laws of the Various States with an Appendix of Forms. By ALEX. M. MURRILL. Revised by JAMES L. BISHOP. Sixth Edition. Revised by JAMES AVERY WEBB. New York: Baker, Voorhis & Co., 1894. THE ANNUAL ON THE LAW OF REAL PROPERTY. Edited by T. E. and E. E. BALLARD. Vol. II, 1893. Crawsfordville, Ind.: The Ballard Publishing Co., 1893. A TREATISE ON THE LAW of PARTNERSHIг. By THEOPHILUS PARSONS, LL.D. Fourth Edition. Revised and enlarged. Boston: Little, Brown & Co., 1893. A TREATISE ON THE LAW OF LIENS, COMMON LAW, STATUTORY, EQUITABLE AND MARITIME. By LEONARD A. JONES. Second Edition. Revised and enlarged. Two volumes. Boston and New York: Houghtor, Mifflin & Co., 1894. A TREATISE ON THE LAW OF BUILDING AND BUILDINGS, especially referring to Building Contracts, Leases, Easements and Liens, containing also Various Forms Useful in Building Operations, a Glossary of Words and Terms commonly used by Builders and Artisans, and a Digest of the Leading Decisions on Building Contracts and Leases in the United States. By A. Parlett LloYD. Second Edition. Revised and enlarged. Boston and New York: Houghton, Mifflin & Co., 1894. A TREATISE ON THE LAW OF MORTGAGES ON PERSONAL PROPERTY. FORMS IN CONVEYANCING ANd General Legal Forms, comprising A TREATISK On the Negligence of MUNICIPAL CORPORATIONS. By D. A. JONES. New York: Baker, Voorhis & Co., 1892. (Reviewed in this number.) SUNDAY-LEGAL Aspects oF THE FIRST DAY OF THE WEEK. By JAMES T. RINGGOLD. Jersey City, N. J.: Fred. D. Linn & Co., 1891. THE LAW OF PUBLIC HEALTH AND SAFETY AND THE POWERS AND DUTIES OF Boards of HEALTH. BY LEKOY PARKER and Robert H. WORTHINGTON. Albany, N. Y.: Matthew Beuder, 1892. (Reviewed in this number.) OPINIONS OF Mr. Justice Harlan at the Conference IN PARIS OF INTERNATIONAL JOURNAL OF ETHICS, Devoted to the Advancement of HOW TO USE THE FORCEPS. By H. G. LANDIS and CHAS. H. BUSHONG. SYPHILIS IN THE INNOCENT (Syphilis Insontium). Clinically and Historically considered, with Plan for the Legal Control of the Disease. By D. DUNCAN Bulkley, A.M., M.D. New York: Bailey & Fairchild, 1893. REMEDIES AND Remedial Rights by THE CIVIL ACTION, ACCORDING TO THE REFORMED AMERICAN PROCEDURE. A treatise adapted to use in all the States and Territories where that system prevails. By JOHN NORTON POMEROY, LL.D. Third Edition. Edited by JOHN NORTON POMEROY, JR., A.M. Boston: Little, Brown & Co., 1894. TREATISE ON EXtraordinary Relief, in Equity AND AT LAW. By THOMAS CARL SPELLING. Covering Injunction, Habeas Corpus, Mandamus, Prohibition, Quo Warranto, Certiorari. Containing an exposition of the principles governing these several forms of relief, and of their practical use, with citations of all the authorities up to date. Two volumes, 8vo. Boston: Little, Brown & Co. AMERICAN Railroad and CORPORATION REPORTS, being a Collection of the Current Decisions of the Courts of Last Resort in the United States pertaining to the Law of Railroads, Private and Municipal Corporations, including the Law of Insurance, Banking, Carriers, Telegraph and Telephone Companies, Building and Loan Associa tions, etc. Edited and annotated by JOHN LEWIS. Vol. VII. Chicago: E. B. Myers & Co., 1893. A TREATISE ON THE MEDICAL JURISPRUDENCE OF INSANITY. By EDWARD C. MANN, M.D. Albany, N. Y.: Matthew Bender, Law Book Publisher, 1893. (Reviewed in this number.) BOOK REVIEWS. GENERAL DIGEST OF THE DECISIONS OF THE PRINCIPAL COURTS IN The United STATES, ENGLAND AND CANADA: REFERS TO ALL REPORTS, OFFICIAL AND UNOFFICIAL, FIRST PUBLISHED During the YEAR ENDING September, 1893. Annual. Being Vol. VIII, of the Series. Prepared and Published by the Lawyers' Co-operative Publishing Company, Rochester, N. Y., 1893. So far as we have been able to test this work, we find that the citations are correct and the statements of the principles of law clear. It is not a complete digest in the sense of containing every decision or every point involved in every decision, but it probably contains all the decisions that are worth anything and a good many more besides. The notes to principle cases, which are interspersed throughout the book, add value to the work, though we think think they would be of more value if they related to the specific question involved. in the cases digested, rather than to the general subject under which the cases fall. As, for instance, on page 240, § 3223, we read that "a verdict depending only on the determination of the question, whether or not defendants signed a written contract justifiably relying upon the representations of plaintiff's agent as to its contents, and whether or not such representations are false, will not be disturbed on appeal where there is evidence to support it." The note to this case is "A verdict that a marriage be dissolved because entered into under duress and fraudulent conspiracy, which does not appear full and satisfactory to the reviewing court, will be set aside, as the rule applicable in other civil actions, that a verdict, supported by some evidence, will not be disturbed, does not apply in divorce cases." Now it is true that the note deals with the same general subject as the case, and yet we doubt if a person would cite ne case in support of the other. He might be appealing a divorce case or he might be appealing a case depending upon a contract of agency. If the first, he would probably know of the decision, the case given not being a recent one. If it was the contract of agency which was involved in his case, the divorce case would do him no good. While, therefore, these notes are of considerable value, and are evidently done with great care, it is a question whether they are as valuable as they might be made, or worth the space which they take in the work. The printing throughout is good and the arrangement of the whole convenient and satisfactory. W, D. L. A TREATISE ON TRUSTS AND MONOPOLIES, CONTAINING AN EXPOSITION OF THE RULE OF PUBLIC POLICY AGAINST CONTRACTS AND COMBINATIONS IN RESTRAINT OF TRADE, AND A REVIEW OF THE CASES, ANCIENT AND MODERN. BY THOMAS CARL SPELLING, of the San Francisco Bar. Boston: Little, Brown & Co., 1893. This book is a compact treatise of 274 pages, which comes forth boldly to clear a way through forests of perplexing decisions. We do not recollect a work which gives to the legal profession a more masterly, concise and satisfactory treatment of the whole subject of trusts and monopolies than that of Mr. SPELEING. The author seems to be thoroughly competent to discuss the intricate problems which abound in this branch of the law and to deal intelligently with broad questions of public policy. This book is of great practical value, for the author has not yielded to the temptation (which, in the discussion of such a thene, must have continually assailed him) of indulging in abstract theories or intellectual vagaries upon problems yet unsolved. In a work of this sort it is, of course, necessary to expand the fundamental principles by the narration of facts of particular cases, and we feel justified in admiring the succinct and clear manner in which the cases have been placed before us. Chapter I contains an interesting historical condensation of the principles governing the subject, and, as an introduction |