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Brazil-A compilation of the laws governing corporations and stock companies in Brazil, entitled "Das Sociedades Anonymas" has been received by the United States bureau of foreign and domestic commerce. This work contains a commentary by the compiler, Spencer Vampré, who is a practical lawyer and an instructor in political economy in the university of Sao Paulo. book (in Portuguese) may be consulted at the Bureau or its district or cooperative offices. Refer to file No. 1829. S '16 laws: passed 1899. amended by the revised statutes of 1915, and further amended by the 95th General assembly. 184p '15 Sec. of state

• Delaware-Corporation

The

Delaware-Digest of the Delaware corporation law. 4th ed 40p '17 Corporation company of Delaware, Equitable bldg., mington

Wil

Iowa-Corporation laws. 60p '16 Doc. editor • Kansas-Corporation laws to date, with annotations. 437-504p Je 1 '16 Sec. of state Kansas-Summary of Kansas corporation

laws: private corporations, their organization, manner of securing charters, amendments to charters, increasing or decreasing capital stock, dissolution, filing annual statements, payment of annual fees and penalties. 29p Je 1 '17 Sec. of state

• Maine-Manual of Maine corporation law containing the statutes regulating business corporations, a digest of these statutes, and the principal corporation forms used in Maine; revised and enlarged by C: L. Andrews. H. M. Heath. 2d ed 340p $3.50 '17 Loring

This edition includes the new revised statutes of 1916 and all statutes and court decisions to Nov. 1, 1916.

• Maryland-Laws relating to business corporations, published by authority of the state tax comm. of Maryland, 1916. 72p '16 Massachusetts-Laws relating to business corporations, being Chapter 437, Acts of 1903, with additional acts, relating to business corporations. 62p postage 3c '15 Comr. of corporations Michigan-Law governing manufacturing and mercantile corporations and corporations for other lawful business under act no. 232, P. A. of 1903 with annotations. 39p '15 Sec. of state

North Carolina-Corporation law: revisal of 1905, chapter 21 as amended by public laws 1907-1915. 63p '15 Sec. of state Porto Rico-Laws and regulations regarding domestic and foreign corporations and associations, containing provisions of the laws in force, rules and instructions for registration, fees, forms and taxation. 86p Ag 10 '16 U. S. bur. of insular affairs Russia-Amendments of Russian incorporation laws. Maddin Summers. Commerce Repts no 113 p 601 My 15 '17 South Dakota-Incorporation laws relating to domestic and foreign corporations, 1915-16. 98p Sec. of state

• Washington-Existing corporation laws relating to the organization and regulation of corporations and defining their powers and privileges, including laws relating to the admission of foreign corporations desiring to do business in the state, with a schedule of filing and license fees and a general form for articles of incorporation. 139p '15 Sec. of state

Reports

Connecticut. State bar assn. Report of special committee on revision of the corporation law of Connecticut. 7p Ja 17 State lib. New Jersey. Comm. to revise the corporation laws. Report to the legislature, session of 1917. 20p '17 State lib.

Legal practice Legislation

Illinois-Act making it unlawful for a corporation to practice at law or appear as attorney at law for any reason, in any court or judicial body in the state, or furnish legal service of any kind. (H. B. 951, 1917) Michigan-Act prohibiting the practice of law by corporations. (Ch. 354, P. L. 1917)

Legislation

Connecticut-Act amending an act concerning attachment of corporate rights or shares. Corporation officer failing to furnish certificates of number of rights or shares held by defendant shall be fined not more than $200. Amends G. S. 1902, sect. 833. (Ch. 7, P. L. 1917)

• Delaware-Business corporations

laws of Delaware:

under the shares without par value. 4th ed 32p '17 Corporation trust company of America, Wilmington

Revised to include 1917 legislature changes. Enforceability of contracts of unregistered foreign corporations. P. J. Bickel. Am Law R 50:641-73 S-O '16 Maryland-Acts authorizing land companies, homestead and building associations, etc., to buy, hold or lend United States bonds and bonds of the state of Maryland. (Ch. 5 and 28. special session P. L. 1917) Michigan-Features of the Michigan corporation laws. Corporation J 3:21-3 My 31 '17 Minnesota-Acts authorizing the renewal of the period of corporate existence of certain corporations whose period of duration has expired without renewal thereof. 30, 40, and 131, P. L. 1917)

(Ch.

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Illinois-Act amending an act concerning corporations, by permitting the organization of mortgage loan corporations and specifying the nature of business which they may transact. (H. B. 623, 1917) Michigan-Act providing for the organization, operation and regulation of cooperative corporations, companies and associations. (Ch. 239, P. L. 1917)

Oregon-Act regulating the powers, rights and duties of corporations organized to build dams, booms, drive and catch logs and timber products therein; placing such corporations under the control and jurisdiction of the public service commission; granting right of eminent domain. (Ch. 128, P. L. 1917)

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Tax on excess holdings of real estate. Nat Tax
Assn Bul 2:117 Ja '17
Treasury decisions on capital stock tax. J
Account 23:224-34 Mr '17

West Virginia corporation excise tax law upheld, Nat Tax Assn Bul 2:114 Ja '17

Governors' messages, 1917

Indiana-Gov. Goodrich recommends that reasonable excise taxes be levied on public service and other foreign and domestic corporations doing business in Indiana. Massachusetts-Gov. McCall recommends that a commission be appointed to consider and report upon the general subject of corporate taxation.

Investigations

Massachusetts-Legislature ordered a special recess commission to investigate the taxation of corporations. My '17

Laws

Capital-stock tax law. In Barry Mohun. United States income tax law, p 51-3 '16 New York state franchise tax on manufacturing and mercantile corporations. (Ch. 726, P. L. 1917 approved Je 4 '17) 33p '17 Guaranty trust company of N.Y., 140 Broadway

Legislation

California-Act amending corporation license tax act of 1915. (Ch. 215, P. L. 1917) New York (state)-Act amending section 180, increasing minimum tax on corporations from $5 to $10. (Ch. 493, P. L. 1917) West Virginia-Act providing for a special state levy of not to exceed 2 cents on the excise $100, and levying an tax on inof corporations, only during continuance of the existing war. (Ch. 6, 2d special session P. L. 1917)

comes

Legislation, Proposed

• Merchants' assn. of New York.

Resolutions

adopted in opposition to the proposed tax of 8 per cent on the excess profits of corporations and copartnerships. 3p F 2 '17 233 Broadway, N. Y.

Transfer of stock Legislation

Connecticut-Act making uniform the law of transfer of shares of stock of corporations. (Ch. 325, P. L. 1917)

Illinois-Act making uniform the transfer of shares of stock in corporations. (H. B. 293, 1917)

Corporations, Foreign. See Foreign corporations
Correspondence schools and courses
Correspondence school instruction by non-
academic institutions. Lee Galloway.
Am Acad 47:202-9 S '16
Corrupt practices

Ann

Election frauds and defects. C. C. Catt. 8p Nat. American woman suffrage assn., 171 Madison av., N. Y.

Delivered at the 48th annual convention of the National American woman suffrage association, Atlantic City, September, 1916.

717730

Corrupt practices -Continued

Federal corrupt practices act. Pop Government no 1 p 2-6 My '17

Includes: Remedy, by R. L. Owen; Corruption in New York, by W: C. Osborn; Loss to suffrage, by C. C. Catt; Election graft in Maryland, by Western Starr; Pennsylvania system, by W: T. Creasy; Connecticut way, by G: L. Fox.

National popular government league. Conference, Washington, D. C., Jan. 5, 1917. The purpose of the meeting was to discuss corrupt practices, with special reference to the bill sponsored by Senator Owen, which is pending in Congress. W: C. Osborn, exchairman of the New York state Democratic committee, spoke on corrupt practices in New York, which he declared to be particularly prevalent in the rural districts. His address appears in the New York Evening Post for Jan. 5, 1917.

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Ohio-Gov. Cox recommends that a legislative committee be appointed to investigate the organizations entering into campaign activities, with a view to ending corrupt practices. Tennessee-Gov. Rye recommends the enactment of a law that will cover every phase of corrupt practices, both in general elections and in primaries. Utah-Gov. Bamberger recommends a law forbidding the use of automobiles and other vehicles by political organizations for the purpose of taking voters to registration and polling places, limiting campaign expenses, restricting the number of paid political workers at each polling place, and providing for the publication before and after election of all campaign contributions and expenditures.

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Operating value of cost systems. G. W. Mixter. diag Iron Age 98:932-3 O 26 '16

From a paper presented at the convention of the National implement and vehicle association, Atlantic City, N. J., Oct. 19, 1916. Practical costs. E. S. Clark. charts Ind Management 52:299-305, 529-33, 768-72; 53:195-8 D '16-Ja, Mr, My '17

Victoria, B.C.-Cost accounting for municipal work. table Munic Eng 52:125-6 Mr '17 Vital importance of knowing costs. R. J. Bennett. Phil Chamber Com J 6:8-10+ Ja '17

See also Cooperative stores-Accounting; Country clubs-Accounting; Municipal accounting; Railroads-Accounting

Cost of living

Addition to the family food bill made by a fifteen per cent freight rate increase. table Econ World n s 13:770 Je 2 '17

Argentina-High cost of living. W. H: Robertson. table Commerce Repts no 158 p 85 Jl 9 '17 Australia-Cost of living and minimum wage in New South Wales. Monthly R 4:296-300 F '17

Battle Creek, Mich.-Home defense gardens. Am City 16:291 Mr '17 Boston Evening Transcript for Feb. 28, 1917, contains a discussion of the findings of Attorney-General Gregory in regard to trusts affecting the high cost of living. California-Two agencies have been put into operation that have tended to check the rapidly rising price of food products. These have been first, the activity of the State market commission in organizing producers' associations and, in some cases, fixing the maximum prices at which products may be sold, and second, the establishing of free markets. The state weights and measure act, the net container law, and the state standardization act, the latter affecting chiefly fresh fruits and berries, have also operated directly and indirectly to reduce the price of food products, as well as to enable the purchaser, both consumer and middleman, to have a more adequate idea of the quality and quantity of the goods purchased. N '16

Canada-Combining

to enhance prices of necessaries of life has been made an offense by the government. The government has taken action by orders in council under the war measures act which gives them full powers. Food, clothing, fuel, and materials for manufacture are all classed as necessaries. N '16 [Chicago's diet squad experiment.] Chicago School Sanitary Instruction Bul 10:263-76 D 23 '16

City cartage as a factor in cost of living. Commerce Repts no 3 p 34-5 Ja 4 '17 Cost of living and the remedy. City Club Bul (Chicago) 10:5-8 Ja 15 '17

Cost of living and the remedy. Charles McCarthy. (Circ. 7) 12p '16 Nat. agric. organization soc., 340 Washington bldg., Madison, Wis.

-Same. In Nat. conference on marketing and farm credits. Marketing and farm credits: proceedings. 1916, p 435-44 '17

Cost of living tribunal. W. D. Lighthall. Can Munic J 13:288 Je '17

Federal district attorneys who have been investigating the high prices of food and coal, met in conference in New York, Dec. 29, 1916. Their conclusions were: that in many parts of the country the "peaked" high prices are due to violations of the law; that certain coal dealers, by delaying shipments, are reaping exorbitant profits, in some cases as much as $100 to $150 a carload, as against a normal profit of $10 a car; that the present coal supply is not normal and that the demand for coal is abnormal; that certain unscrupulous dealers have taken advantage of conditions to exploit the public. Germany-High cost of living bonus. table Monthly R 4:945-9 Je '17

Governmental expedients for controlling high cost of food. A. R. Marsh. Econ World ns 12:747-8 D 9 '16

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High cost of living. Can Munic J 13:125 Ap '17 High cost of living. Frank Buchanan. Cong Rec 54:5911-14 Mr 15 '17

High cost of living. R. S. Doubleday. Public 19:1214-15 D 22 '16

High cost of living. G. R. Smith. Cong Rec 54:5754-8 Mr 8 '17

High cost of living: a brief story of the exhibit on the high cost of living. 4p Com. on exhibit on the high cost of living, 320 Broadway, N.Y.

High cost of living: a partial solution. D. B. Palmer. Outlook 115:460-1 Mr 14 '17 High cost of living and its relation to the distribution of farm products and good market roads. Coleman DuPont. 16p il Nat. highways assn.

High cost of living and what can be done about it. G: W. Perkins. Harlem M 5:16-17 Ja '17

Address delivered before the Harlem board of commerce, Jan. 2, 1917. High prices vs. relief. T. J. Edmonds. Social Service News 1:45-6 Mr '17

How transportation companies can help reduce the cost of growing food and clothes and thereby increase their earnings. 7p Nat. fertilizer assn., 2 Rector st., N.Y. Indirect taxes and the cost of high living. T. S. Adams. Nat Tax Assn Bul 2:89-91 Ja '17

Lower living costs in cities. C. L. King. N J Munic 1:5, 20-4 Ap '17

Meat supply and the high cost of living. H. R. Smith. City Club Bul (Chicago) 10:159-62 My 5 '17

fuel

New Zealand-Cost of living: retail prices. Malcolm Fraser. New Zealand Dept Labour J 24:484-8 S '16 North Bay, Can.-Railway unions have solved the high cost of living. Special committee was appointed to purchase food and supplies as required by their members. The committee has handled within a single week two carloads of potatoes, two cars of wood, forty head of cattle, two tons of honey, eight carloads of coal, and fifty carloads of hardwood. In a few days it expects a carload of groceries and two of apples. The committee is composed of twenty-five members, representing different crafts, and has saved 30 per cent of its purchases to date. F '17 Norway's recent increase in living cost. E. H. Dennison. table Commerce Repts no 279 p 773 N 27 '16

Our waning food supply. il Sci Am 116:84 Ja 20 '17

Our yellow peril. Irving Fisher. 1p charts '17 Irving Fisher, Yale univ., New Haven, Conn.

Reprinted from the Financier, Feb. 17, 1917. Political economist submits data as to high cost of living. J: E. Bennett. 1 sheet Ap 3 '17 John E. Bennett, 246 Russ bldg., San Francisco

Reprinted from the Sacramento Bee. Race between wages and living cost. Coal Age 11:793-4 My 5 '17

Raising wages by decreasing living cost. il Factory 18:477-80 Ap '17

Retail prices in foreign countries. Monthly R 3:49-60 N '16

Strain upon the organization of society from the inordinate advance of prices. A. R. Marsh. Econ World n s 12:647-8 N 18 '16 Student expenses at the University of Minnesota. School & Soc 4:892 D 9 '16 Trolley freight would reduce high cost of living. Elec Ry J 49:730 Ap 21 '17 United States bureau of markets has indorsed che system of cooperative stores to bring about lower prices and better returns to the farmers. A survey by the bureau shows that the system has great possibilities altho some are badly managed at the present. N '16

Washington, D.C.-Study of cartage costs. E. F. Hartley. 14p '17 tables '17 U.S. bur. of the census

What it costs to live. W: B. Wilson. Ind 89: 356-60 F 26 '17

Wisconsin-Minimum cost of living; with discussion. Florence Nesbitt. In Wisconsin state conference of charities and correction. Proceedings, 1915, p 52-63 '16

See also Food; Minimum wage; Prices; Restraint of trade; Standard of living; Wages; Women-Employment

Bibliography

100 helps for reducing the high cost of living. Chicago pub. lib. 9p '17 (Typew. 45c) Obtained only thru P. A. I. S.

Comparative information

New Zealand-Cost of living: retail prices. Malcolm Fraser. tables New Zealand Dept Labour J 25:16-20 Ja '17

Prices, retail and wholesale, in Canada, November, 1916, and in other countries. tables Can Labour Gaz 16:1852-64 D '16

Reports

British bd. of trade. Report on cost of living in the principal industrial cities of the United States and certain foreign countries. 500-70p tables '16 U.S. bur. of labor statistics

Part of Bulletin no. 93, March, 1911, of the Bureau of labor.

Conferences

Conference on cost of living. Public 20:746-7 Ag 3 '17

Exhibits

New York (city)-Exhibit on the high cost of living was opened on Feb. 5, 1917, at 208 5th av. It was intended to show that, to cut the cost of living, there must be a readjustment of taxes, federal control of railroads and natural resources, municipally owned public utilities and distribution of -foodstuffs by cities. On Feb. 15, addresses were given by Ivy Lee and G: L. Record on "Shall the railroads own the people or shall the people own the railroads.' The subject of Preparedness against the high cost of living was also discussed.

Investigations

Boston, Mass.-Commission appointed to investigate the high cost of living has recommended to Governor McCall that a needed improvement in transportation facilities for provisions into Boston involves the construction of a belt railroad around the city, to connect the converging lines, and the building of a tunnel between the north and south terminals. The commission points out that local haulage charges are often as much as the freight on the same goods from 1000 or 1500 miles into Boston. The extension of trolley freight service with improved terminals is advocated. Ja 27 '17 Federal trade commission has been forced to give up the investigation into the cost of food ordered by President Wilson on account of Congress failing to provide an appropriation for the purpose. Mr 8 '17 Indictments returned by the special grand jury conducting the food and fuel inquiry charged 163 corporate and individual defendants engaged in mining and selling Pocahontas and New River coal with having been engaged in a combination in restraint of interstate trade and foreign commerce in violation of the Sherman anti-trust law. Mr 6 '17 New Jersey-Governor Edge has appointed a committee to investigate the high cost of food products and other necessaries.

Ja 27 '17 New York (state)-Governor Whitman has appointed a commission to investigate the distribution and sale of food in the state, and to determine the cause of the high price of foodstuffs. D 6 '16

Cost of living-Investigations -Continued South Africa-Commission has investigated the cost of living and has found that food products are more expensive than usual; in the case of Port Elizabeth the prices are 17 per cent above normal. Unless shipping conditions improve prices are expected to be still higher. Ap 10 '17 Toledo, O.-Five councilmen have been appointed to probe the high cost of living and report on the advisability of establishing a municipal bakery, coal yard, gasoline and fuel station. This is the result of a resolution presented to the council Nov. 13, 1916.

Governors' messages, 1917 Kansas-Gov. Capper recommends an investigation of the meat packers' trust, the creamery and cold-storage business, and all trade conditions which give rise to suspicion of combinations or manipulation; also he urges better methods of marketing and farmers' cooperative movements. New Jersey-Gov. Edge recommends cooperation by an unsalaried commission with agencies in other states in an investigation of the high cost of living. Ohio-Gov. Willis urges an immediate investigation of the high cost of living in all its phases.

Reports

* Massachusetts. Comm. on the cost of living. 1st report. (Senate no. 89) 9p Enclose postage Ja '17 Doc. clerk (Ed. exhausted)

• Massachusetts. Comm. on the cost of living. Report. (Senate no. 383) 14p Enclose postage F '17 Doc. clerk

• Massachusetts. Comm. on the cost of living. Report on bread. (Senate no. 327) 14p Enclose postage Ja '17 Doc. clerk (Ed. exhausted)

Laws

Canada-High cost of living. Can Munic J 12:609 D '16

Canada-Order-in-council respecting prices of the necessaries of life. Can Labour Gaz 16: 1848-51 D '16

Legislation

Spain-Measures taken for provisioning Spain. C. B. Hurst. Commerce Repts no 301 p 1129 D 23 '16

Reports

• Minneapolis civic and commerce assn. Bur. of munic. research. Preliminary report on study of increase of cost of food, submitted to the council committee on commerce and markets. 11p (Mim.) N 21 '16

New York (city). Bd. of esti nate and apportionment. Bur. of personal service. Report on the increased cost of living for an unskilled laborer's family. 32p tables 15c F '17 Munic. ref. lib.

*New York (city). Dept. of public charities. Preliminary report for the mayor in relation to the effect of the high cost of food from the commissioner of public charities. 6p (Typew.) F 23 '17

Rhode Island. Comm. on living costs. Food products report, part 2. 21p tables Ja 29 '17 State lib.

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California-Act creating a state council of defense. (Ch. 32, P. L. 1917)

Georgia-Act creating and establishing the Georgia council of defense to cooperate with the National council of defense. (No. 195, P. L. 1917)

Illinois-Act providing for a state council of defense to consist of fifteen persons appointed by the governor, to cooperate with the council of national defense and the state councils of defense in other states, to carry out in the state of Illinois the plans of national defense agreed upon between the state and national council, and to recommend to the General assembly such legislation as they deem necessary for the common defense or public welfare. to $50,000 appropriation made carry out provisions of the act. (S. B. 488, 1917) Maryland-Act creating and providing for the Maryland council of defense, and prescribing its powers and duties. (Ch. 24, special session P. L. 1917) Nebraska-Act reorganizing national guard and creating a state council of defense. (H. R. 423, 1917) Texas-Act creating the state council of defense, defining its powers and making appropriations for its work. (Ch. 8, special session P. L. 1917)

West Virginia-Act creating executive and advisory state councils of defense. (Ch. 4, 2d special session P. L. 1917) Wisconsin-Act empowering the state council of defense to take possession of the necessities of life, warehouses, etc. (Ch. 561, P. L. 1917) Wisconsin-Act establishing a state council of defense. (Ch. 82, P. L. 1917) Countles

1917

Constitutional amendments. Georgia-Act amending article 11 of constitution of Georgia creating Treutlen county. (No. 250, P. L. 1917)

Georgia-Act amending article 11 of the constitution of Georgia creating Atkinson county. (No. 180, P. L. 1917) Country church

Church and country life; Rural church: measures for improvement. bibl tables charts In P. L. Voet. Introduction to rural sociology, p 297-330 '17

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