RECENT BOOKS REVIEWED 341

dependent families who are being supported by relief ageaciea.” Mhamore, it b but a com- monplace to d k m that one cannot lay down a commodity rtandard and then pretend that a single translation in money terms is good either for a period of time or at the same time in difler- ent plsces. If the purpose of the study were to find out

whether or not the standard set translated into money tern could be met by unskilled workers in Chicago, the survey affords only a partial an- swer, the chief limitations being (1) the survey includes but 437 cases of workern employed steadily for a year and, therefore, is not repre- smtative of the unskilled in Chicago; and (2) it waa found impossible to mure a clear under- standing of what constituted the difference be- tween a skilled and an unskilled worker. In light of theae facts, one is forced to conclude that what we have is a picture of these 457 work- ers. Further generalization is not justified.

At times it k a question whether or not socd wbrkers in setting standards and in testing their shortcoming do not forget the very thing that they so often charge other people with forgetting, namely: the worker is a human being.

The reviewer believes that the process of checking and rechecking formulated standards is worth while for, in the long run, general concepts may be evolved upon which more common agree- ment can be secured. But for the pre-gent any budget standard should be used only for the moat general sort of guidance. The income of the particular family and the direction of expendi- ture should be treated as a case.

WILLARD E. ATLINS. New York University.

* COUNTY GOVERNMENT IN VIHOINU. Report

prepared by New York Bureau of Municipal Research. January, 1997. Published at Rich- mond, 19%.

This is a “Report on a Survey Made to the Governor and His Committee on Consolidation and Simplification.” It is 8 paper-covered pamphlet of one hundred closely printed p a p .

There are one hundred counties in Virginia, and the investigators selected twelve of them for purpose^ of intensive study, intending to select twelve that would be representative of the vary- ing conditions to be found in the state. How- ever, they have not presented a study of each of the twelve counties separately, but have divided

their report into thirteen chapters, each dealing with a particular problem of county government, i.c., The Fee System, County Indebtedness, Pub- lic Welfare, County Highway Administration, etc.

The work apparently has been very well done. The investigators went to the bottom of their problems and have dealt with them most thor- oughly. The treatment is clear and concise. If one masters the contents of this pamphlet, he might feel that he had a pretty complete knowl- edge of county government in Virginia. The investigators were not content merely to de- scribe local government, but sought to discover by means of intimate contact just how the various functions are actually administered in practice. The report is based on a very intelli- gent h t - h a n d study, and is most illuminating.

It is obvious, however, that the investigatom went forth in the spirit of the crusaders. There is no doubt that they were convinced before they ever started that county government in Virginia was exceedingly bad, and was much in need of radical reform. Every page of the report breathes dismay at the alleged shocking condi- tions. There is no denying that undesirable conditions are convincingly disclosed. Rut it is rare that careful students exhibit such un- bounded confidence in their own criticisms and their own recommendations concerning reform. This report fairly bristles with unqualified as- sertions that this or that ought to be done, and that certain reforms wi l l bring immediate relief. Indeed the report turns out to be a vigorous plea for the abolition of existing forms of county gov- ernment in Virginia and tbe establishment of the county manager scheme. Supervisors, sheri5 and prosecutor, to say nothing of others, are brusquely swept into the discard as elective O ~ W S , and the new and virtually untried county manager is boldly set up to drag the Virginia counties out of a morass of bad govern- ment. Elaborate charts are utilized to show conditions “before, and after.”

The county is treated throughout as an area of state administration, rather than as an area for local self-government. No doubt this treat- ment is in keeping with the tendency of the times. Institutions of local &-government have been decaying rapidly in the past few decades.

On the whole the report is a valuable contri- bution to our knowledge of the actual workings of county government. One does not need to

34% NATIONAL MUNICIPAL REVIEW [June

acquiesce in the proposals for sweeping reform, when expressing admiration for the work that has been done. County government in Virginia has been opened up to public inspection by skill- ful hands; and public authorities in Virginia, and elsewhere, can profit much by a careful study of this excellent report.

KIRK H. PORTER. State University of Iowa.

* TAXATION: An Introductory Study. By Helen

M. k. Department of Efficiency in Government, National League of Women Voters, M’ashington, D. C. 1947. Pp. 43.

The aim of this study is to present an intro- duction to the subject of taxation. The writer in plain and simple language emphasizes the im- portance of a knowledge of the fundamental facts about taxation, defines the technical terms used in discussing the more elementary problems of taxation, and describes the kinds of taxes in use by the local, state, and federal governments. For a brief summary of our exceedingly complex t a x situation, this study is admirably executed. It is .obvious, however, that within the brief compass of forty-three pages, one cannot pene- trate into the subject very deeply. In addition to defining terms, the pamphlet discusses very briefly the causes of increase in public expend- itures, the relation of governmental costs to national income and wealth and per capita in- comes, the salient features of the state and federal revenue systems. A concluding section considers proposals for new kinds of taxes. The writer does not d i scw the equity or justice of the taxation system, expressing no opinions on the relative merits of the different taxes. The subject of t ax administration receives mention only in an incidental way. Both students and laymen who desire an easy approach to the in- tricacies and complexities of our taxation prob- lem will find Miss Roca’s brochure of great assistance.

hl. L. FAIJST. *

Three City Reports.-Two Rivers, Wisconsin. Second Annual Re@ for the Year 1927. By Riehard Biehl, City Manager. Pp. G.-This attractive little report is characterized by its clear charts and well-selected pictures. Their distri- bution throughout the report, however, could have been improved upon. The letter of trans-

mittal gives a brief rbum6 of work done, but places too much emphasis upon physical improve- ments with no mention of the social phases of’ government. No mention is made of the work contemplated for the future. Taxpayersarelikely to be more interested in what they can look f o r ward to than an account of accomplishments, many of which they have already observed. Fur- thermore, a proper distribution of space between the ditTerent activities is wanting. For example, three pages are devoted to a new bridge, while the health department isdsposed of in two-thirds of one page. Too little a r e was used in the arrangement. The letter of transmittal is on page 9 and the organization chart on page 40. Both should be in the front of the report. This. carelessness in arranging such good material is all that prevents this report from being among the very best of the year.

Ironwood, Michigan. Annual -for the Fiscal Year Ending February 28,1987. B y W . M. Rich, City Manager, Pp . 80.-The favorable features of this report are its size, attractive- cover, the clear organization chart, and a proper balance of space between the various activities. It lacks impressiveness mainly because it con- tains long paragraphs of fine print and several consecutive pages of reading material unbrokem by picture, chart, or table. On the other hand, there are several well-chosen pictures and a few charts which are none too clear, because they at- tempt to portray too much. A chart must b e simple to attract the interest of the casual reader. The last 21 pages are taken up with a de ta i l4 audit of the year’s financial transactions. Other- more interesting financial statistics are graphi- cally presented in the report proper. The re- viewer can see no good reason for including a detailed audit of a city’s accounts in a public re- port intended for general reading.

Dayton, Ohio. Annual Repwrt for the Year 1926, Pp. @.-This is the second municipal report re- viewed in these columns the past year that has. been under 50 pages in length, and this one fea- ture alone deserves special commendation. Other good features include a brief summary of the year’s work at the beginniig of the report, and the use of a good grade of paper and a type easily read. Its appearance i3 made attractive by a few pictures which, by the way, are poorly distributed among irrelevant reading material. The letter of transmittal deals at length with physical im-