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 Financial and

Financial and Management Accounting

Written by an expert teacher in Accounting, the eighth edition of this well-respected text retains all the
features that have contributed to the book’s popularity: focus on the accounting equation, an even greater
range of student activities throughout each chapter, a clear and accessible writing style, and extensive use
of real-world case studies. With a strong emphasis on the 2018 Conceptual Framework of the International
Accounting Standards Board, Financial and Management Accounting: An introduction guides students in

Management Accounting
understanding the ‘why’ and not just the ‘what’ of financial and management accounting.

Key features:
• Definitions and terminology are aligned with the 2018 IASB Conceptual Framework

An introduction
• New case studies giving examples from real-world companies
• Activities aligned to each section of a chapter to encourage students to explore and consider issues
from different angles
• Expanded for this edition, experience-driven conversations between two managers are included
throughout, updated with an even more practical emphasis

Pauline Weetman
• Coverage on fair value throughout
• Exploration of the Strategic Report and Directors’ Report
• Fully up-to-date with International Financial Reporting Standards (IFRS)
• Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation questions
• Questions are graded according to difficulty to test student understanding

Financial and Management Accounting: An introduction is a core textbook for undergraduates on business
studies degrees, undergraduates on accounting courses, students studying accounting for MBA and
postgraduate courses, and professional courses where accounting is introduced for the first time.

Visit www.pearsoned.co.uk/weetman for a suite of resources to accompany this textbook, including:

• A companion website for students, containing multiple choice questions to enable you to test your
knowledge
• A complete solutions guide for lecturers
• PowerPoint slides for each chapter for lecturers

Eighth Edition
Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of
Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous
chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished
Academic Award of the British Accounting Association in 2005. She has convened the examining board of the
Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS. Weetman

Front cover image © MirageC/Moment/Getty Images www.pearson-books.com

Eighth Edition
CVR_WEETMAN_08_44419.indd 1 28/03/2019 09:08
 EIGHTH EDITION

FINANCIAL AND
MANAGEMENT
ACCOUNTING
AN INTRODUCTION

PAULINE WEETMAN
Professor of Accounting, University of Edinburgh

Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • São Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan

A01_WEET4419_08_SE_FM.indd 1 29/03/2019 08:53

 PEARSON EDUCATION LIMITED
KAO Two
KAO Park
Harlow
CM17 9SR
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk

First published under the Financial Times Pitman Publishing imprint 1996 (print)
Second edition published 1999 (print)
Third edition 2003 (print)
Fourth edition 2006 (print)
Fifth edition 2011 (print)
Sixth edition 2013 (print and electronic)
Seventh edition 2016 (print and electronic)
Eighth edition 2019 (print and electronic)

© Pearson Education Limited 1996, 1999, 2003, 2006, 2011 (print)

© Pearson Education Limited 2013, 2016, 2019 (print and electronic)

The rights of Pauline Weetman to be identified as author of this work has been asserted by her in accordance with the Copyright, Designs and Patents Act
1988.

The print publication is protected by copyright. Prior to any prohibited reproduction, storage in a retrieval system, distribution or transmission in any
form or by any means, electronic, mechanical, recording or otherwise, permission should be obtained from the publisher or, where applicable, a licence
permitting restricted copying in the United Kingdom should be obtained from the Copyright Licensing Agency Ltd, Barnard’s Inn, 86 Fetter Lane, London
EC4A 1EN.

The ePublication is protected by copyright and must not be copied, reproduced, transferred, distributed, leased, licensed or publicly performed or used in
any way except as specifically permitted in writing by the publishers, as allowed under the terms and conditions under which it was purchased, or as strictly
permitted by applicable copyright law. Any unauthorised distribution or use of this text may be a direct infringement of the authors’ and the publisher’s
rights and those responsible may be liable in law accordingly.

All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the author or publisher any
trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this book by such owners.

Pearson Education is not responsible for the content of third-party internet sites.

This publication contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by Pearson Education Ltd with
the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of
the IFRS Foundation please visit http://eifrs.ifrs.org

The International Accounting Standards Board®, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by
acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

The Financial Times. With a worldwide network of highly respected journalists, The Financial Times provides global business news, insightful opinion
and expert analysis of business, finance and politics. With over 500 journalists reporting from 50 countries worldwide, our in-depth coverage of
international news is objectively reported and analysed from an independent, global perspective. To find out more, visit www.ft.com/pearsonoffer.

ISBN: 978-1-292-24441-9 (print)

978-1-292-24443-3 (PDF)
978-1-292-24445-7 (ePub)

British Library Cataloguing-in-Publication Data

A catalogue record for the print edition is available from the British Library

Library of Congress Cataloging-in-Publication Data

Names: Weetman, Pauline, author.
Title: Financial and management accounting / Pauline Weetman, Professor of
Accounting, University of Edinburgh.
Description: Eighth edition. | Harlow, England ; New York : Pearson, [2019]
Identifiers: LCCN 2019010831| ISBN 9781292244419 (print) | ISBN 9781292244433 (pdf) |
ISBN 9781292244457 (epub)
Subjects: LCSH: Accounting.
Classification: LCC HF5635 .W443 2019 | DDC 657--dc23 LC record available at https://lccn.loc.gov/2019010831

10 9 8 7 6 5 4 3 2 1
23 22 21 20 19

Front cover image © MirageC/Moment/Getty

Print edition typeset in 10/12 pt Sabon MT Pro by Pearson CSC
Printed in Slovakia by Neografia
NOTE THAT ANY PAGE CROSS REFERENCES REFER TO THE PRINT EDITION

A01_WEET4419_08_SE_FM.indd 2 29/03/2019 08:53

 CONTENTS IN BRIEF

Preface to the eighth edition xv

Publisher’s acknowledgements xx

FINANCIAL ACCOUNTING

Part 1 A conceptual framework: setting the scene 3

1 Who needs accounting? 4

2 A systematic approach to financial reporting: the accounting equation 28
3 Financial statements from the accounting equation 57
4 Ensuring the quality of financial statements 80

Part 2 Reporting the transactions of a business 113

5 Accounting information for service businesses 114

6 Accounting information for trading businesses 144

Part 3 Recognition in financial statements 173

7 Published financial statements 174

8 Non-current (fixed) assets 216
9 Current assets 259
10 Current liabilities 292
11 Provisions and non-current (long-term) liabilities 313
12 Ownership interest 336

Part 4 Analysis and issues in reporting 367

13 Ratio analysis 368

14 Reporting corporate performance 399
15 Reporting cash flows 437

MANAGEMENT ACCOUNTING

Part 5 Setting the scene and defining the basic tools of

management accounting 465

16 Functions of management accounting 466

17 Classification of costs 492
18 Product costs: materials, labour and overheads 516

A01_WEET4419_08_SE_FM.indd 3 29/03/2019 08:53

 iv Contents in brief

Part 6 Job costs and stock valuation 553

19 Job costing 554

Part 7 Decision making 579

20 Break-even analysis and short-term decision making 580

Part 8 Planning and control 609

21 Preparing a budget 610

22 Standard costs 649
23 Performance evaluation and feedback reporting 680

Part 9 Capital investment appraisal and business strategy 705

24 Capital investment appraisal 706

25 Business strategy and management accounting 737

Financial accounting terms defined G1

Management accounting terms defined G11
Appendices
I Information extracted from annual report of Safe and Sure Group plc,
used throughout Financial Accounting A1
II Solutions to numerical and technical questions in Financial Accounting A17
III Solutions to numerical and technical questions in Management Accounting A42
Index I1

Companion Website ON THE

WEBSITE
For open-access student resources
to complement this textbook and support your learning,
please visit www.pearsoned.co.uk/weetman

Lecturer Resources
For password-protected online resources tailored to support
the use of this textbook in teaching, please visit
www.pearsoned.co.uk/weetman

A01_WEET4419_08_SE_FM.indd 4 29/03/2019 08:53

 CONTENTS

Preface to the eighth edition xv

Publisher’s acknowledgements xx

FINANCIAL ACCOUNTING

Part 1 A conceptual framework: setting the scene 3

Chapter 1 Who needs accounting? 4

Real World Case 4
Learning outcomes 6
1.1 Introduction 6
1.2 The development of a conceptual framework 7
1.3 The Conceptual Framework for Financial Reporting 8
1.4 Types of business entity 9
1.5 Users and their information needs 14
1.6 Financial statements 19
1.7 Summary 22
Further reading 22
Questions 23
Activities for study groups (4 or 5 per group) 24
Notes and references 25
Supplement: Introduction to the terminology of business transactions 26
Test your understanding 27

Chapter 2 A systematic approach to financial reporting:

the accounting equation 28
Real World Case 28
Learning outcomes 30
2.1 Introduction 30
2.2 The accounting equation 31
2.3 Defining assets 33
2.4 Examples of assets 34
2.5 Recognition of assets 37
2.6 Measurement of assets 39
2.7 Defining liabilities 40
2.8 Examples of liabilities 41
2.9 Recognition of liabilities 43
2.10 Measurement of liabilities 44
2.11 The ownership interest 45
2.12 Assurance for users of financial statements 47
2.13 Summary 49
Further reading 50

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 vi Contents

Questions 51
Activities for study groups 52
Notes and references 53
Supplement: Debit and credit bookkeeping 54
Test your understanding 56

Chapter 3 Financial statements from the accounting equation 57

Real World Case 57
Learning outcomes 59
3.1 Introduction 59
3.2 Who is in charge of the accounting system? 59
3.3 The accounting period 60
3.4 The statement of financial position (balance sheet) 61
3.5 The income statement (profit and loss account) 65
3.6 The statement of cash flows 67
3.7 Usefulness of financial statements 70
3.8 Summary 71
Questions 72
Activities for study groups 73
Supplement: Using the accounting equation to analyse transactions 74
Test your understanding 79

Chapter 4 Ensuring the quality of financial statements 80

Real World Case 80
Learning outcomes 82
4.1 Introduction 82
4.2 Qualitative characteristics of financial statements 83
4.3 Accounting principles 88
4.4 Applying prudence 91
4.5 Regulation of financial reporting 93
4.6 Reviewing published financial statements 104
4.7 Summary 109
Further reading 110
Questions 110
Activities for study groups 111
Notes and references 112

Part 2 Reporting the transactions of a business 113

Chapter 5 Accounting information for service businesses 114

Real World Case 114
Learning outcomes 115
5.1 Introduction 115
5.2 Analysing transactions using the accounting equation 116
5.3 Illustration of accounting for a service business 119
5.4 A process for summarising the transactions: a spreadsheet 124
5.5 Financial statements as a means of communication 126
5.6 Summary 129
Questions 130
Supplement: Recording transactions in ledger accounts: a service business 131
Test your understanding 143

A01_WEET4419_08_SE_FM.indd 6 29/03/2019 08:53

 Contents vii

Chapter 6 Accounting information for trading businesses 144

Real World Case 144
Learning outcomes 146
6.1 Introduction 146
6.2 Goods purchased for resale 147
6.3 Manufacturing goods for resale 149
6.4 Illustration of accounting for a trading business 152
6.5 A process for summarising the transactions: a spreadsheet 156
6.6 Financial statements of M. Carter, wholesaler 158
6.7 Summary 160
Questions 161
Supplement: Recording transactions in ledger accounts: a trading business 164
Test your understanding 171

Part 3 Recognition in financial statements 173

Chapter 7 Published financial statements 174

Real World Case 174
Learning outcomes 176
7.1 Introduction 177
7.2 International influences 177
7.3 Accounting framework 179
7.4 Statement of financial position (balance sheet) 183
7.5 Income statement (profit and loss account) 188
7.6 Statement of cash flows 190
7.7 Group structure of companies 195
7.8 Group financial statements 197
7.9 Small and medium-sized entities (SMEs) 201
7.10 Beyond the annual report 203
7.11 Summary 207
Further reading 208
Useful websites 208
Questions 208
Activities for study groups 209
Notes and references 209
Supplement 7.1: Information to be presented on the face of the
statement of financial position, as required by IAS 1 211
Supplement 7.2: Balance sheet format 1, as prescribed by the
Companies Act 2006 212
Supplement 7.3: Information to be presented on the face of the
income statement, as required by IAS 1 214
Supplement 7.4: UK Companies Act profit and loss account
format 1 – list of contents 215

Chapter 8 Non-current (fixed) assets 216

Real World Case 216
Learning outcomes 219
8.1 Introduction 220
8.2 Definitions 220
8.3 Recognition and measurement 223
8.4 Users’ needs for information 226

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 viii Contents

8.5 Information provided in the financial statements 226

8.6 Usefulness of published information 228
8.7 Depreciation: an explanation of its nature 230
8.8 Reporting non-current (fixed) assets and depreciation in financial statements 235
8.9 Summary 244
Further reading 244
Questions 244
Activities for study groups 247
Notes and references 247
Supplement: Recording non-current (fixed) assets and depreciation 248
Test your understanding 258

Chapter 9 Current assets 259

Real World Case 259
Learning outcomes 261
9.1 Introduction 261
9.2 Definitions 262
9.3 The working capital cycle 263
9.4 Recognition and measurement 264
9.5 Users’ needs for information 267
9.6 Information provided in the financial statements 268
9.7 Measurement and recording 272
9.8 Inventories (stocks) of raw materials and finished goods 272
9.9 Receivables (debtors) 276
9.10 Prepayments 279
9.11 Revenue recognition 280
9.12 Summary 283
Questions 283
Activities for study groups 286
Notes and references 286
Supplement: Bookkeeping entries for (a) bad and doubtful debts; and (b) prepayments 287
Test your understanding 291

Chapter 10 Current liabilities 292

Real World Case 292
Learning outcomes 294
10.1 Introduction 294
10.2 Definitions 295
10.3 Recognition and measurement 296
10.4 Users’ needs for information 298
10.5 Information provided in the financial statements 298
10.6 Measurement and recording 301
10.7 Accruals and the matching concept 303
10.8 Liabilities for taxation 306
10.9 Summary 307
Questions 308
Activities for study groups 309
Notes and references 309
Supplement: Bookkeeping entries for accruals 310
Test your understanding 312

A01_WEET4419_08_SE_FM.indd 8 29/03/2019 08:53

 Contents ix

Chapter 11 Provisions and non-current (long-term) liabilities 313

Real World Case 313
Learning outcomes 314
11.1 Introduction 315
11.2 Users’ needs for information 316
11.3 Information provided in the financial statements 317
11.4 Provisions 320
11.5 Deferred income 323
11.6 Non-current (long-term) liabilities 325
11.7 Summary 331
Questions 331
Activities for study groups 333
Notes and references 333
Supplement: Bookkeeping entries for provisions and deferred income 334
Test your understanding 335

Chapter 12 Ownership interest 336

Real World Case 336
Learning outcomes 338
12.1 Introduction 338
12.2 Definition and recognition 339
12.3 Presentation of ownership interest 340
12.4 Statement of changes in equity 347
12.5 Users’ needs for information 348
12.6 Information provided in the financial statements 349
12.7 Dividends 354
12.8 Issue of further shares on the Stock Exchange 355
12.9 Summary 358
Questions 359
Activities for study groups 361
Notes and references 361
Supplement: A spreadsheet for adjustment to a trial balance at
the end of the accounting period 362
Test your understanding 366

Part 4 Analysis and issues in reporting 367

Chapter 13 Ratio analysis 368

Real World Case 368
Learning outcomes 370
13.1 Introduction 370
13.2 A note on terminology 371
13.3 Systematic approach to ratio analysis 371
13.4 Investors’ views on risk and return 379
13.5 Pyramid of ratios 381
13.6 Use and limitations of ratio analysis 382
13.7 Worked example of ratio analysis 383
13.8 Linking ratios to the statement of cash flows 385

A01_WEET4419_08_SE_FM.indd 9 29/03/2019 08:53

 x Contents

13.9 Combining ratios for interpretation 393

13.10 Summary 395
Questions 396
Notes and references 398

Chapter 14 Reporting corporate performance 399

Real World Case 399
Learning outcomes 401
14.1 Introduction 401
14.2 Strategy and performance 402
14.3 Other guidance in analysis 408
14.4 Segmental information 412
14.5 Off-balance sheet finance 417
14.6 Corporate social responsibility 420
14.7 Corporate governance 422
14.8 Meaning of ‘fair presentation’ and ‘true and fair view’ 425
14.9 Measurement of value 427
14.10 Risk reporting 431
14.11 Developing issues: how valid is the stakeholder model? 431
14.12 Summary 432
Further reading 433
Questions 434
Activities for study groups 435
Notes and references 435

Chapter 15 Reporting cash flows 437

Real World Case 437
Learning outcomes 438
15.1 Introduction 438
15.2 The direct method and the indirect method 439
15.3 Preparing a statement of cash flows: the indirect method 443
15.4 Preparing a statement of cash flows: the direct method 451
15.5 Interpretation of cash flow information 453
15.6 Illustration 454
15.7 Summary 458
Further reading 458
Questions 459
Notes and references 462

MANAGEMENT ACCOUNTING

Part 5 Setting the scene and defining the basic tools of

management accounting 465

Chapter 16 Functions of management accounting 466

Real World Case 466
Learning outcomes 468
16.1 Introduction 468
16.2 Meeting the needs of internal users 471
16.3 Management functions 472

A01_WEET4419_08_SE_FM.indd 10 29/03/2019 08:53

 Contents xi

16.4 Role of management accounting 477

16.5 Judgements and decisions: case study illustrations 480
16.6 The language of management accounting 486
16.7 Summary 487
Further reading 487
Questions 487
Activities for study groups 491
Notes and references 491

Chapter 17 Classification of costs 492

Real World Case 492
Learning outcomes 494
17.1 Definition of a cost 494
17.2 The need for cost classification 495
17.3 The meaning of ‘activity’ and ‘output’ 495
17.4 Variable costs and fixed costs 496
17.5 Direct costs and indirect costs 501
17.6 Product costs and period costs 503
17.7 Cost classification for planning, decision making and control 506
17.8 Cost coding 508
17.9 Cost selection and reporting 509
17.10 Summary 511
Further reading 511
Questions 512
Activities for study groups 514

Chapter 18 Product costs: materials, labour and overheads 516

Real World Case 516
Learning outcomes 518
18.1 Introduction 518
18.2 Accounting for materials costs 520
18.3 Accounting for labour costs 524
18.4 Production overheads: traditional approach 525
18.5 Activity-based costing (ABC) for production overheads 536
18.6 Comparing the traditional approach and ABC 545
18.7 Summary 547
Further reading 548
Questions 548
Activities for study groups 551
Notes and references 551

Part 6 Job costs and stock valuation 553

Chapter 19 Job costing 554

Real World Case 554
Learning outcomes 556
19.1 Introduction 556
19.2 Job-cost records: an illustration 558
19.3 Job costing: applying the accounting equation to transactions 561
19.4 Absorption costing and marginal costing 567
19.5 Moving forward 571

A01_WEET4419_08_SE_FM.indd 11 29/03/2019 08:53

 xii Contents

19.6 Summary 572

Questions 573
Activities for study groups 577

Part 7 Decision making 579

Chapter 20 Break-even analysis and short-term decision making 580

Real World Case 580
Learning outcomes 582
20.1 Introduction 582
20.2 Cost behaviour: fixed and variable costs 583
20.3 Break-even analysis 587
20.4 Using break-even analysis 591
20.5 Limitations of break-even analysis 593
20.6 Applications of cost–volume–profit analysis 594
20.7 Cases in short-term decision making 596
20.8 Pricing decisions 601
20.9 Summary 604
Questions 604
Activities for study groups 608

Part 8 Planning and control 609

Chapter 21 Preparing a budget 610

Real World Case 610
Learning outcomes 611
21.1 Introduction 612
21.2 Purpose and nature of a budget system 612
21.3 Administration of the budgetary process 615
21.4 The benefits of budgeting 620
21.5 Behavioural aspects of budgeting 624
21.6 Approaches to budgeting 626
21.7 Practical example – development of a budget 629
21.8 Shorter budget periods 638
21.9 Summary 641
Questions 642
Activities for study groups 648

Chapter 22 Standard costs 649

Real World Case 649
Learning outcomes 651
22.1 Introduction 651
22.2 The level of output to be used in setting standards 653
22.3 The control process 654
22.4 Direct materials cost variance 655
22.5 Direct labour cost variance 657
22.6 Variable overhead cost variance 658
22.7 Fixed overhead expenditure variance 659
22.8 Case study: Allerdale Ltd 660
22.9 Investigating variances 665

A01_WEET4419_08_SE_FM.indd 12 29/03/2019 08:53

 Contents xiii

22.10 Flexible budgets and variance analysis 666

22.11 Is variance analysis, based on standard costs, a useful exercise? 671
22.12 A broader view of applications of variance analysis 672
22.13 Summary 673
Questions 673
Activities for study groups 679
Notes and references 679

Chapter 23 Performance evaluation and feedback reporting 680

Real World Case 680
Learning outcomes 683
23.1 Introduction 684
23.2 Preparing performance reports 685
23.3 Performance evaluation 686
23.4 Benchmarking 692
23.5 Non-financial performance measures 693
23.6 The Balanced Scorecard 694
23.7 Management use of performance measurement 697
23.8 Summary 700
Further reading 700
Questions 700
Activities for study groups 703

Part 9 Capital investment appraisal and business strategy 705

Chapter 24 Capital investment appraisal 706

Real World Case 706
Learning outcomes 708
24.1 Purpose of capital investment appraisal 709
24.2 Payback method 711
24.3 Accounting rate of return 713
24.4 Net present value method 715
24.5 Internal rate of return 720
24.6 Mutually exclusive projects 723
24.7 Which methods are used in practice? 726
24.8 Control of investment projects: authorisation and review 726
24.9 Advanced manufacturing technologies 728
24.10 Summary 729
Further reading 730
Questions 730
Activities for study groups 734
Supplement: Table of discount factors 735

Chapter 25 Business strategy and management accounting 737

Real World Case 737
Learning outcomes 739
25.1 Introduction 739
25.2 Strategic management accounting 740
25.3 The just-in-time approach 741
25.4 Value chain analysis 742
25.5 Total quality management and cost of quality 744
25.6 Business process re-engineering 745

A01_WEET4419_08_SE_FM.indd 13 29/03/2019 08:53

 xiv Contents

25.7 Digital business and e-commerce 746

25.8 Summary 750
Further reading 750
Questions 751
Activities for study groups 752
Note and reference 752

Financial accounting terms defined G1

Management accounting terms defined G11
Appendices
I Information extracted from annual report of Safe and
Sure Group plc, used throughout Financial Accounting A1
II Solutions to numerical and technical questions in Financial
Accounting A17
III Solutions to numerical and technical questions in Management
Accounting A42
Index I1

Companion Website ON THE

WEBSITE
For open-access student resources
to complement this textbook and support your learning,
please visit www.pearsoned.co.uk/weetman

Lecturer Resources
For password-protected online resources tailored to support
the use of this textbook in teaching, please visit
www.pearsoned.co.uk/weetman

A01_WEET4419_08_SE_FM.indd 14 29/03/2019 08:53

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“The index ... seems to have been prepared with intelligence and
care.” E. G. Bourne.

+ + + Am. Hist. R. 11: 430. Ja. ’06. 180w. (Review of v. 25.)

“The plan and execution betray the uninitiated, and
notwithstanding the literary ability of the author, the book serves
as a good evidence that a history of Egypt can be written only by an
Egyptologist, at least at the present time. These illustrations are,
perhaps, the most objectionable feature of the well-intending
book.” W. Max Muller.

– – Bib. World. 27: 292. Ap. ’06. 1390w. (Review of v. 1, pt. 2.)
“On the whole ... gives a fair picture of Babylonian and Assyrian
life and culture. In treating of the religion of the Babylonians, the
editors have overlooked the latest and best work.” George A.
Barton.

+ – Bib. World. 27: 295. Ap. ’06. 1050w. (Review of v. 1, pt. 3.)
 “The difficulties met by the editor in fitting together his various
sources must have been enormous. That he has not succeeded fully
in overcoming the difficulties will be clear on examination. There
are too many typographical errors in the work; the references
which are intended to give the reader knowledge of the sources of
the work are often too indefinite.” Henry Preserved Smith.

+ – – Bib. World. 27: 298. Ap. ’06. 1610w. (Review of v. 2, pt. 4.)
“Most of its defects are due to the attempt to make a consistent
story by piecing it together from the works of authors who wrote
from different standpoints and in different times or ages, some of
them cautious and discriminating, others credulous and
uncritical.” J. F. McCurdy.

– + Bib. World. 27: 301. Ap. ’06. 610w. (Review of v. 2, pt. 5.)
“The chief fault of the general treatment is that in the
nomenclature no distinction is drawn between districts or
countries or races and peoples.” J. F. McCurdy.

– + Bib. World. 27: 302. Ap. ’06. 250w. (Review of v. 2, pt. 6.)
“On the whole, however, one not a specialist would get from this
work an interesting and tolerably correct picture of the history and
life of these ancient lands.” George A. Barton

+ Bib. World. 27: 297. Ap. ’06. 310w. (Review of v. 2, pt. 7.)
“The method of compilation employed ... is its least desirable
feature. The scale of the work is in the main well proportioned. It is
no exaggeration to say that these volumes devoted to England and
the United States represent the scholarship of half a century ago.”
Edward Fuller.

+ – Bookm. 23: 86. Mr. ’06. 2140w.

Hobbs, Roe Raymond. Court of Pilate, a story of Jerusalem in the

days of Christ. $1.50. Fenno.
 The love of Cestus, the young centurion for the beautiful Jewess,
Myra, and the intrigues of the unscrupulous Paulina, who is high in
favor at the court of the Roman Procurator of Jerusalem, and who
is determined to win Cestus at any cost, form the main plot of this
story but into it are woven accounts of the licentious life at the
court of the governor, stirring scenes or the clash of Jew and
Roman, engendered by a fierce race hatred that led to the
crucifixion of the Messiah, and detailed pictures of barracks,
prison, cottage, and market place.

+ N. Y. Times. 11: 705. O. 27, ’06. 150w.

Hobbs, Roe Raymond. Gates of flame. $1.50. Neale.

An innocent man is accused and convicted of a crime thru a
chain of circumstantial evidence. The problems that this sort of
legal blunder gives rise to are met and handled for general
enlightenment while the story interest is maintained in the
prosecuting attorney’s conflict between his duties to the state and
his love for the sister of the accused man.

Hobbs, Roe Raymond. Zaos: a novel. $1.50. Neale.

Reincarnation is the theme of this story. Hal Raolin, a Harvard
student, recognizes himself as having lived in Egypt six thousand
years ago as Phyros, commander of the king’s guards, and the lover
of Zaos, “the beloved of Thebes.” In a trance state he lives over
events that marked the tragic course of his life. His vision calls him
to Egypt whither he goes and where strange adventures befall him.

Hobhouse, L. T. Democracy and reaction. $1.50. Putnam.

“We cannot speak too highly of this excellent piece of work. The
present treatise will not suffer in comparison with the best writing
done in England.” John Cummings.

+ + + J. Pol. Econ. 14: 181. Mr. ’06. 1350w.

Hobhouse, Leonard Trelawney, and Hammond, John
Lawrence Le Breton. Lord Hobhouse: a memoir. *$4.
Longmans.
The biography of a conscientious public servant who “was the
incarnation of the intelligent Liberalism of 1850 to 1870.” (Nation.)
His official career began with his appointment as a Charity
commissioner in 1866, and ended with his retirement from the
Judicial committee of the Privy council in 1901. For the remainder
of his life municipal affairs occupied his attention. “There is
scarcely a stroke of humor in the book from one end to the other,
and scarcely a touch of pathos.” (Spec.) “But it has value for those
who care for the kind of work in which Lord Hobhouse was
engaged.” (Sat. R.)

Reviewed by George M. Wrong.

Am. Hist. R. 12: 141. O. ’06. 770w.

“Compact and eloquent memoir.”

+ Ath. 1905. 2: 858. D. 23. 960w.

+ Lond. Times. 5: 6. Ja. 5, ’06. 840w.
+ Nation. 82: 327. Ap. 19, ’06. 1650w.
“It proves substantial reading of a not very exciting kind.”

+ – Sat. R. 101: 210. F. 17, ’06. 220w.

“We read the story of his life with respect, and even admiration,
so steady and effective a worker was he, but with little sympathy or
stirring of heart.”

+ Spec. 96: 386. Mr. 10, ’06. 240w.

Hobson, Robert L. Porcelain, Oriental, Continental and British.

**$3.50. Dutton.
A book whose object is “to give in inexpensive form all the facts a
collector needs, with as many practical hints as can be compressed
in a general work of portable size.” He deals with the porcelains of
all countries showing that paste, glaze and decoration are surer
guides in classification than the manufacturer’s mark. The work is
handsomely illustrated.

“The chapters on Oriental porcelain will be of special service to

the amateur, and the illustrations are to be commended, because
they are chosen, not as supurb specimens, but as typical pieces.”

+ Ind. 61: 520. Ag. 30, ’06. 490w.

“Notwithstanding the great dimensions which ceramic literature
has now assumed, there is, so far as we are aware, no published
work which quite answers the purpose which this ‘handy book of
reference for collectors’ is intended to serve.”

+ Int. Studio. 29: 273. S. ’06. 180w.

“There is a loss of practical usefulness in the failure to study
wares of recent design and manufacture. What is given in the book
is generally admirable.”

+ – Nation. 83: 106. Ag. 2, ’06. 1080w.

N. Y. Times. 11: 369. Je. 2, ’06. 310w.
+ N. Y. Times. 11: 460. Jl. 21, ’06. 400w.
“His book accomplishes a great deal in a small space for the
education of the unlearned and untutored.”

+ Outlook. 83: 863. Ag. 11, ’06. 230w.

“If there are a few points open to criticism in the pages under
review, notably in connexion with the early employment of bone-
ash in English soft porcelain, still the ceramic collector and
connoisseur who desires to possess a trustworthy guide in a single
volume of moderate dimensions and price, ought to be thankful to
Mr. Hobson.”

+ + Sat. R. 102: 519. O. 27, ’06. 1200w.

 + Spec. 96: 795. My. 19, ’06 50w.

Hodges, George. Happy family. **75c. Crowell.

The very chapter headings of Dean Hodges’ book suggest the
practical manner of treatment; “The business of being a wife,” “The
business of being a mother,” and “The business of being a father.”
The essential qualities and characteristics to be fostered in the
home are enumerated so humorously that even the reader “hard
hit” will smile and resolve to reform.

Hodges, Rev. George, and Reichert, John. Administration of

an institutional church: a detailed account of the operation of St.
George’s parish, in the city of New York; with introds. by
President Roosevelt, Bishop Potter, and Dr. Rainsford. *$3.
Harper.
In outlining the management and methods of the parish of St.
George’s church, the authors make record of a great sociological as
well as spiritual movement. The institutional church of which Dr.
Rainsford has been the chief organizer and promulgator has been
brought to the busy working life of the city of New York. The
organization and the elements that vitalize it stand for the best
things in human progress.

Hodgson, Rev. Abraham Percival. Thoughts for the King’s

children. *75c. Meth. bk.
Fifty-two short talks to children on scriptural texts. It is designed
as a help to all workers among children, leaders in young people’s
societies and Sabbath school teachers.

Hodgson, Geraldine. Primitive Christian education. *$1.50.

Scribner.
Miss Hodgson’s “main purpose is to prove the falseness of the
statement, often made in exaggerated language, that the Christian
fathers were enemies of education, and to show, by illustrative
 extracts from the writings of representative teachers of the early
church, what were really their methods and the character of their
educational work. A sketch of Graeco-Roman education, as given
in the schools of the Roman empire, is followed by an account of
the catechetical system of the fathers. Separate chapters are
devoted to St. Cyril of Jerusalem, St. Clement of Alexandria, and
St. Jerome. The attitude of the Christian teachers to pagan learning
is examined, and their methods are set forth and justified.” Lond.
Times.

+ Bib. World. 28: 160. Ag. ’06. 20w.

“She has searched the sources diligently, but not always used
them critically, nor constructed from her mass of material a
consistent and orderly edifice of fact.”

+ – Ind. 61: 937. O. 18, ’06. 110w.

Lit. D. 33: 549. O. 20, ’06. 310w.
“Miss Hodgson has brought together some interesting and
suggestive passages, which any student of teaching would gain by
reading, and she has given pleasant glimpses by the way of the
human side of the early Christian society.”

+ Lond. Times. 5: 126. Ap. 6, ’06. 670w.

“Miss Hodgson has shed light on a subject imperfectly known.”

+ Outlook. 83: 44. My. 3, ’06. 110w.

“On account of its polemical spirit, the book is not very
conclusive in its argument, and the material, of which there is an
abundance, is not well organized.”

+ Yale R. 15: 337. N. ’06. 130w.

Hodgson, John Evan, and Eaton, Frederick A. Royal academy

and its members, 1768–1830. *$5. Scribner
Reviewed by Royal Cortissoz.
 + Atlan. 97: 272. F. ’06. 440w.

Hoffding, Harald. Philosophy of religion. *$3. Macmillan.

The main thesis of Dr. Höffding’s work is that the essence of
religion consists in a belief in the “conservatism of value.” The
subject is divided into three parts—epistemological, psychological,
and ethical. His aim is to treat all of the essential aspects of the
religious problem “not only with the intellectual interest which
cannot fail to be excited by so great and comprehensive a subject-
matter, but also in the frame of mind evoked by the consciousness
that he has here before him a form of spiritual life in which, for
centuries long, the human race has stored up its deepest and
innermost experiences.”

“As compared with the highly concentrated ‘Problems of

philosophy,’ where we never for a moment lose sight of the main
issue, this book presents a tangled skein. It needs not merely a bold
man, but also a wise one, to grasp as Prof. Höffding grasps, at the
sense of the whole and of the parts together—to do justice as he
seeks to do, and does at once to religion and to the religions.”

+ + – Ath. 1906, 1: 569. My. 11. 2140w.

“There is a personal note which lifts the book above the level of
professional treatises on philosophy. He speaks as a man to men,
and his book claims the respectful attention of all who are prepared
to discuss seriously and without prejudice the ultimate questions of
human thought.”

+ + Lond. Times. 5: 286. Ag. 24, ’06. 2630w.

“A comparison of the translation with a considerable portion of
the German text shows the rendering to be reasonably correct. As
is apt to be the case, however, the style does not escape the
influence of the original. The index which the translator has
supplied is a valuable addition to the book.” F. C. French.

+ + – Philos. R. 15: 554. S. ’06. 420w.

Hoffding, Harald. Problems of philosophy; tr. by Galen M. Fisher;
with preface by W. James. *$1. Macmillan.
“The work contains but four chapters, and they deal,
respectively, with the problems of consciousness, knowledge, being
and values—the ethical and religious problems being comprised in
the latter. The author seeks to resolve these four into one, the
problem of continuity, and in so doing to show their fundamental
interdependence. At the same time, the various continuities are
defined not as absolutes of existence, but as ideals; they are not
philosophical fact, but philosophical aim.”—Bookm.

“Since it is so compact and profound, will be of more service as a

résumé of philosophic theory for advanced students than as an
introduction for beginners.” George B. Foster.

+ + Am. J. Theol. 10: 370. Ap. ’06. 380w.

“‘Small and precious’ ... is the verdict which every lover of
philosophy will pass on this book.”

+ + Ath. 1906, 1: 441. Ap. 14. 2650w.

“The book is brief, clear, and concise.” H. B. Alexander.

+ + Bookm. 22: 526. Ja. ’06. 350w.

“An abstract discussion of abstract principles, his style carries
him beyond the possibility of accompaniment by the layman.”

+ – Dial. 40: 160. Mr. 1, ’06. 170w.

“The most general criticism, however ... will be that the compass
of the work is so restricted. The translation ... is well done.” A. C.
Armstrong.

+ + – J. Philos. 3: 77. F. 1, ’06. 920w.

“This little book ... is strong meat for beginners, and needs the
expository preface supplied by Professor James. To digest its
condensed thought, conveyed in abstract and technical form, this
 will be serviceable as pepsin even to some who are not babes in the
philosophy.”

+ + Outlook. 81: 891. D. 9. ’05. 180w.

“Acquaintance with the subject is necessary to appreciate its
argument, which is often in technical form. The translation is
apparently ‘faithful, if not elegant,’ as the preface says. An
occasional roughness in its style may be pardoned for the sake of
its conciseness.” Edmund H. Hollands.

+ – Philos. R. 15: 553. S. ’06. 830w.

R. of Rs. 33: 127. Ja. ’06. 70w.

Holbrook, Richard Thayer, tr. Farce of Master Pierre Patelin,

composed by an unknown author about 1469 A. D. **$2.
Houghton.
“The first English version of a curious English drama, written
about 1469, and made from the editor’s manuscript copy of the
only extant exemplar of the Lyons edition, printed about 1486.
There is also but one copy known of an edition of about 1489, and
the present version is illustrated with fac-similes of the quaint
woodcuts in that edition. No earlier samples of these old farces
have come down to our day. This play was wonderfully popular,
and attained a fame unparallelled in the history of the early stage
and seldom equalled since. All students of the drama will be
interested in it.”—Critic.

“His book is a fine specimen of the scholarship of his country.

The translation is, like the original, idiomatic and rollicking. Its
author catches the lights and shades; he sees and renders all the
humour. He is, at times, it is true a little stilted.”

+ + – Acad. 70: 158. F. 17, ’06. 1010w.

Critic. 48: 286. Mr. ’06. 100w.
+ Dial. 39: 449. D. 16, ’05. 40w.
 “The translator has well accomplished a difficult task.”

+ + – Nation. 82: 146. F. 15, ’06. 440w.

+ Spec. 96: 391. Mr. 10, ’06. 250w.

Holbrooke, George O. Verses. $1. Broadway pub.

The humanitarian note is strong in these poems, which give to
life at its worst hope, altho there is a touch of fatalism, and give to
the reader picturesque visions of the New York poor. There are also
verses which tell of a pretty deed done by Lafayette; of the dazed
return of Knickerbocker to his old haunts; and there are songs of
other times and other places.

Holder, Charles Frederick. Life in the open; sport with rod, gun,
horse and hound in southern California. **$3.50. Putnam.
“A spirited account of the hunt for hare, wolf, lynx, and fox in the
foothills of the Sierra Madre, and of the deer, bighorn, and
mountain lion amid the crags and precipices of the Southern
Sierras.... A number of pages are devoted to the varied sport which
the angler finds with tuna, black sea-bass, and yellowtail, with
deep-sea trolling and still-angling off the shores of Southern
California and its adjacent islands, and with the trout of the clear
mountain streams of the Coast range and of the high Sierras. The
work is superbly illustrated with many reproductions from
photographs of scenery, the old missions of California, and fishing
scenes about Avalo and the famous Santa Catalina island.”—Dial.

“The weak points of the book, at any rate for a European reader,
are that too minute topographical detail is tacked on to some of the
chapters, which consequently have rather the effect of a guide book
without maps; and the use of local terms which are not generally
understood.”

+ – Ath. 1906, 2: 98. Jl. 28. 590w.

 “The charm of the work lies in its spirited and enthusiastic
appreciation of out-of-door life, of the possibilities of the
enjoyment of nature, even though one go a-hunting or a-fishing.”
Charles Atwood Kofoid.

+ Dial. 40: 357. Je. 1, ’06. 320w.

“Among the books of the season on open air sports, Holder’s
‘Life in the open’ is foremost on account of its typographical
beauty, comprehensiveness and practicality.”

+ Ind. 60: 1369. Je. 7, ’06. 230w.

+ Lit. D. 32: 984. Je. 30, ’06. 140w.
“Will take hold of the book-lover at once, regardless of contents;
but it would be a pretty exacting reader who could feel any material
disappointment after its perusal.”

+ + Nation. 83: 16. Jl. 5, ’06. 530w.

“We have never read anything that gave so attractive a
description of any country.”

+ Spec. 97: 19. Jl. 7, ’06. 250w.

Holder, Charles Frederick. Log of a sea angler; sport and

adventures in many seas with spear and rod. **$1.50. Houghton.
One portion of Mr. Holder’s book is devoted to angling
adventures along the Florida keys, the other portion relates to
experiences in the waters of Lower California, Texas and the New
England coasts, while the catch ranges from “turtle to shark, from
tarpon to gentler and lesser spoil.”

“In the main, keen observation of nature’s secrets, and wide

experience with the sea and its life, are revealed in these anglers’
tales, and there is an occasional bit of spirited writing as well.”
Charles Atwood Kofoid.

+ + – Dial. 40: 356. Je. 1, ’06. 1150w.

 “All in all we shall be surprised if the present season brings forth
any comparable offerings in the way of outdoor literature.”

+ + Nation. 83: 16. Jl. 5, ’06. 530w.

“One man in a thousand is a fishing enthusiast. But the lay
brother enjoyed the reading immensely, so, in all probability, will
the nine hundred and ninety-nine.” Stephen Chalmers.

+ + N. Y. Times. 11: 238. Ap. 14, ’06. 920w.

N. Y. Times. 11: 382. Je. 16, ’06. 90w.
+ Pub. Opin. 40: 543. Ap. 28, ’06. 100w.

Hollams, Sir John. Jottings of an old solicitor. **$3. Dutton.

Reminiscences which are a record “of a full, prosperous, happy,
and honourable life, of strenuous years rewarded by success. But it
is much more. It is a history, unpretentious, truthful, and vivid, of
the inner working of English law during more than a half a century.
The first pages introduce one to a state of things, legal and social,
which has long passed away; to a London with only one railway
open, that to Greenwich; to days before the penny post, when
letters from Kent cost seven-pence, with double postage if there
was an enclosure; when the invariable price of the best oysters was
sixpence a dozen and the maximum price for a cigar was
threepence.” (Lond. Times.)

“His book is full of interest.”

+ Ath. 1906, 1: 638. My. 36. 550w.

“There is much that will appeal to American lawyers and law
students who are interested in law as a science, particularly as
regards changes in law procedure and law reform during the last
sixty years.”

+ Ind. 61: 1060. N. 1, ’06. 220w.

 “In the main the book is written in a cheerful, hopeful spirit, with
ungrudging recognition of the fact that the great changes which the
author has witnessed have been improvements, though he sees
room for many amendments. It is a book for solicitors to study.
The oldest may profit by it, and the youngest draw from it hope
and encouragement.”

+ Lond. Times. 5: 210. Je. 8, ’06. 950w.

+ N. Y. Times. 11: 656. O. 6, ’06. 150w.
“His volume of reminiscences cannot be called important but
contains many personal anecdotes of an amusing kind.”

+ Outlook. 83: 1005. Ag. 25, ’06. 60w.

“The greater part of this volume is too technical in its criticism of
the system of judicial procedure to appeal to any but members of
the profession.”

+ – Sat. R. 102: 208. Ag. 18, ’06. 1050w.

+ Spec. 97: 333. S. 8, ’06. 240w.

Holland, Clive. Warwickshire, painted by Frederick Whitehead,

described by Clive Holland. *$6. Macmillan.
“Kenilworth, Coventry, Stratford-on-Avon, Rugby, Warwick
Castle, Birmingham—these are some of the names that catch the
eye as one glances at the sketch-map of the large, handsome
volume on ‘Warwickshire,’ and suggest to the most casual reader
the wealth of historical, literary and architectural material at the
disposal of the author and artist. Good use has been made of it and
... there are 75 full-page color-type prints from water-color
sketches.”—Ind.

“Mr. Whitehead ... is at his best in his broader sketches, where

his vigorous colour touches atone for the weakness of his
draughtsmanship, and atmosphere is not lost by the over-
elaboration of unimportant details. Mr. Clive Holland says a great
 deal about Warwickshire, though very little that has not been said
sufficiently before.”

+ – Acad. 71: 163. Ag. 18, ’06. 420w.

“The book is full of errors which a little more pains would have
avoided. We cannot help regretting that the text was not entrusted
to Mr. Sidney Lee or some other writer who had more first-hand
knowledge of our central shire.”

– + Ath. 1906, 2: 233. S. 1. 1710w.

+ Ind. 61: 754. S. 27, ’06. 110w.
“On the whole the ‘Warwickshire’ can be heartily commended as
both beautiful and entertaining.”

+ N. Y. Times. 11: 626. O. 6, ’06. 580w.

“Water-color paintings by Mr. F. Whitehead, may be cordially
praised, with a special word of commendation for the artist’s
restraint in color-effects. Mr. Holland knows and loves his subject,
and deals with both its historic and romantic sides thoroughly and
agreeably.”

+ Outlook. 84: 337. O. 6, ’06. 220w.

“Mr. Holland has packed his chapters so full of historical dates
and names of men and things—some of which are not by the way
unchallengeable—that he has left himself little scope for style or
reflection.”

+ – Sat. R. 102: 212, Ag. 18, ’06. 130w.

“The letterpress is in its way as pleasing as the pictures.”

+ Spec. 97: 174. Ag. 4, ’06. 170w.

Holland, Clive. Wessex; painted by Walter Tyndale; described by

Clive Holland. *$6. Macmillan.
The Wessex of Mr. Hardy’s novels furnishes the material for Mr.
Tyndale’s reproduced paintings. “His paintings are landscapes—
 glimpses of green spring with apple blossoms on the hills; golden
summer meadows, with the willows and rushes and the quiet
winding stream; autumn on the moors all red and purple; vistas of
country roads with thatched cottages; sweeps of the shore, with the
brown shingle and the blue-shadowed sea. Or they are views of
sleepy old towns, with the church tower dominating or rolling hills
with the sky beyond and a ruin in the middle distance.... The text
treats Wessex historically and descriptively by towns and hamlets,
and landmarks.” (N. Y. Times.)

“Mr. Holland has a very thorough grip of his subject, regarded

from every point of view.”

+ Int. Studio. 29: 89. Jl. ’06. 300w.

“At first view Mr. Clive Holland’s book seems to be of the
progeny of Hutchins. In the main it is a slight and agreeable
infusion of local history made for sojourners and passers-by. Mr.
Tyndale’s pictures merit special mention.”

+ – Lond. Times. 5: 224. Je. 22, ’06. 500w.

“The author conjures you with all the glories of the country and
weaves in the glamour of all its poets and heroes.”

+ N. Y. Times. 11: 305. My. 12, ’06. 870w.

+ Outlook. 83: 818. Ag. 4, ’06. 120w.
“It is not one of the type of offensive and tedious adulation, and
it is easy to see that the author feels what he writes about Dorset.
He knows the country and cares for it.”

+ Sat. R. 101: 562. My. 5, ’06. 110w.

Holland, Henry Richard Vassall Fox, 3d lord. Further

memoirs of the Whig party, 1807–1821; with some miscellaneous
reminiscences; ed. by Lord Stavordale. *$5. Dutton.
Lord Holland’s fourth volume of recollections. “The four books
or chapters under consideration deal with the period of English
history between 1807 and 1827—years fraught with interest for the
student and lover of history.... Lord Holland distinctly states that
the aim and object of his labors were to record any incidents,
anecdotes, or intrigues which were not generally known at the
time, and which were unlikely to be found in the recognized
histories, periodicals, or journals.” (N. Y. Times.)

“Though Lord Holland was inclined to take himself and his

affairs a trifle seriously, his Memoirs are an interesting
commentary upon the politics of a bygone age, and they may be
read with pleasure, if seasoned with a pinch of critical salt.”

+ Acad. 69: 1251. D. 2, ’05. 1190w.

“[Lord Stavordale’s] introductions to the various chapters supply
just the right kind of information that Lord Holland’s somewhat
discursive and allusive style requires by way of commentary.”

+ + Ath. 1905, 2: 791. D. 9. 1550w.

“Lose much interest because they come after and not before the
Creevy papers.”

+ – Ind. 60: 1284. My. 31, ’06. 390w.

“A historical work of uncommon interest.”

+ + Lit. D. 32: 734. My. 12, ’06. 180w.

“It is written with thorough knowledge, and yet with a singular
absence of vanity, egoism, or self-assertion.”

+ + Lond. Times. 4: 379. N. 10, ’05. 2230w.

“Of new information it contains little or nothing; the topics with
which it is filled can but slightly interest the readers of to-day.”

+ – Nation. 82: 432. My. 24, ’06. 2450w.

N. Y. Times. 11: 259. Ap. 21, ’06. 270w.
“Concise historical summaries ... invest the book with greater
interest for the general reader, without impairing its value as a
 storehouse of information for the historian.”

+ + Outlook. 84: 625. N. 10, ’06. 1940w.

“Lord Holland’s forte is in giving ‘characters’ of the great men he
had known.”

+ + Sat. R. 100: 657. N. 18, ’05. 1690w.

“We lay down the book with a feeling of gratitude both to its
author and its editor.”

+ + Spec. 95: 818. N. 18, ’05. 1120w.

Holland, Rupert Sargent. Count at Harvard: being an account of

the adventures of a young gentleman of fashion at Harvard
university. $1.50. Page.
The publishers claim that this book is “the most natural and the
most truthful exposition of average student life yet written.” “Mr.
Hall relates the count’s doings with sufficient gusto and vividness
to make the count a living person: we see him playing tennis,
playing golf, playing base-ball (this game we found a little hard to
follow); we are with him in the editorial den of the Lampoon; with
him as he conducts the rehearsal of his opera; in the examination-
room, where he behaves shamefully; at his late breakfasts and his
early morning suppers—and his company is always or nearly
always pleasant, for he is amusing and irresponsible.” (Acad.)

+ Acad. 70: 454. My. 12, ’06. 260w.

“The book is written in good English, and with a careful
avoidance of Americanisms. The author’s constant efforts at
brilliancy of conversation occasionally become tiresome.”

+ – Ath. 1906, 1: 542. My. 5. 150w.

+ – N. Y. Times. 11: 239. Ap. 14, ’06. 460w.
Hollander, Jacob H., and Barnett, George E., eds. Studies in
American trade unionism. *$2.75. Holt.
This collection of essays is the result of the detailed study and
investigation of certain aspects of the trade-union undertaken by
members of the Economic Seminary of the Johns Hopkins
University. The eleven essays represent the work of nine
investigators and Dr. Hollander has provided an excellent
introduction. The subjects treated are: The government of the
typographical union; The structure of the cigar makers’ union; The
finances of the molders’ union; The minimum wage in the
machinists’ union; Collective bargaining in the typographical
union; Employers’ associations in the union; Apprenticeship in the
building trades; The beneficiary features of the railway unions; and
the knights of labor and the American federation of labor.

+ Ath. 1906, 1: 479. Ap. 21. 140w.

“Without exception the writers show painstaking research and
fairness of judgment.” R. C. B.

+ + Bookm. 23: 654. Ag. ’06. 260w.

“These tasks were faithfully performed and the product is a
careful and concise presentation of various phases of the labor
problem.”

+ + Dial. 41: 40. Jl. 16, ’06. 240w.

“An examination of the essays amply justifies the editors in their
conclusion to publish, and it is sincerely hoped that their plans of
further work will be fulfilled.” John Cummings.

+ + J. Pol. Econ. 14: 454. Jl. ’06. 740w.

“It really consists of material gathered with much industry, but
without any attempt at digestion or co-ordination.”

+ – Lond. Times. 5: 342. O. 12, ’06. 2460w.

“Excellent studies brought together in this volume.”
 + Nation. 82: 280. Ap. 5, ’06. 270w.
“The book may be recommended to both employers and
employes who are interested in the topics indicated above, as the
treatment is impartial and thorough.”

+ N. Y. Times. 11: 161. Mr. 17, ’06. 830w.

“The present volume is essentially in the nature of a preliminary
inquest. But the scope of its contents is so broad, and its writers
have explored their respective topics with such assiduity, that it
may unquestioningly be accepted as suggesting a graphic and
accurate picture of the constitution and activities of typical
American labor organizations.”

+ + Outlook. 84: 674. N. 17, ’06. 870w.

“While the chapters give promise of excellent work and fully
justify the pedagogical plan, we must look for the real
contributions to economic science and labor problems in the
further inquiries of the investigators.” John R. Commons.

+ – Pol. Sci. Q. 21: 722. D. ’06. 640w.

+ + Spec. 97: 300. S. 1, ’06. 280w.

Holley, Marietta (Josiah Allen’s wife, pseud.). Samantha vs.

Josiah: being the story of a borrowed automobile and what came
of it. †$1.50. Funk.
The cautious Josiah begins by hitching his old mare to the
borrowed auto, thus combining to his satisfaction “fashion and
safety,” but later he becomes more reckless and he and his wife
meet with many characteristic adventures. A large part of the book
is taken up with lively argument in which Josiah by powerful and
amazing reasoning, wholly masculine, attempts to refute certain
instances of spiritual manifestation brought forward by his wife,
who has developed a sudden and alarming belief in ghosts.
 “In these latest controversies with Josiah the humor is genuine,
and, as usual, there is much good sense mingled with it.”

+ Critic. 49: 286. S. ’06. 60w.

+ N. Y. Times. 11: 385. Je. 16, ’06. 90w.
+ N. Y. Times. 11: 432. Jl. 7, ’06. 130w.

Holmes, Samuel Jackson. Biology of the frog. $1.60. Macmillan.

This book “aims to introduce college students to all phases of
zoölogical study by means of a careful examination of all aspects of
the structure and life of the common frog, ‘the martyr of zoölogical
science.’ The plan of the book is similar to the now classical
‘Crayfish: the study of zoölogy,’ by Huxley. It is a text book
intended to supplement suitable laboratory work. In addition to its
place in colleges, it will be a useful reference work for the biological
laboratory in high schools.”—Ind.

+ Bookm. 23: 568. Jl. ’06. 140w.

+ Ind. 61: 260. Ag. 2, ’06. 90w.
“Brought together from reliable sources a large amount of useful
information. As in most works of the kind, there is too little
recognition of the fact that, in many respects, the frog like man, is a
morphologic monstrosity.”

+ – Nation. 83: 34. Jl. 12, ’06. 290w.

“The book is one that will prove useful to every teacher of
elementary biology, and its usefulness would have been enhanced
by a thorough-going biological treatment and simplification of the
anatomical details.” F. W. G.

+ – Nature. 74: 560. O. 4, ’06. 770w.

“A most useful addition to our textbooks on the frog.” E. A. A.

+ + – Science, n.s. 24: 112. Jl. 27, ’06. 1080w.

Holt, Hamilton, ed. Life stories of undistinguished Americans as
told by themselves; with an introd. by Edwin E. Slosson. †$1.50.
Pott.
Sketches of sixteen men and women including “a representative
of each of the races that go to make up our nationality and of as
many different industries as possible.” The aim of the book is to
show how well America’s immigration policy has succeeded, how
incomes have been used, how the opportunities offered to earn
bread and happiness in this broad land have been embraced.

“The stories are simply told, with evident sincerity, are most
fascinating reading, and afford the American an excellent
opportunity to see himself as others see him.” W. I. Thomas.

+ Am. J. Soc. 13: 273. S. ’06. 310w.

“These stories are as interesting as any novel with the additional
advantage that they are stories of actual life.”

+ Ann. Am. Acad. 28: 176. Jl. ’06. 220w.

“This volume is a book of rare interest, but it is far more than
that. Many chapters are in reality sermons of real value for our
people, rich in lessons that should be of peculiar worth to young
men and women.”

+ + Arena. 36: 320. S. ’06. 6760w.

“The book is not less entertaining than curious.”

+ Critic. 49: 92. Jl. ’06. 150w.

+ Dial. 41: 94. Ag. 16, ’06. 180w.
Ind. 60: 932. Ap. 19, ’06. 140w.
“As far as I know, Mr Hamilton Holt, in compiling his book, has
struck an absolutely untrodden oath in the field of literature. I have
not seen anything so interesting or suggestive for years as it is.”
Rebecca Harding Davis.

+ + Ind. 60: 962. Ap. 26, ’06. 1740w.

 “These are surely ‘human documents’ in the real sense of that
term, and they have the fascination of such documents.”

+ + N. Y. Times. 11: 290. My. 5, ’06. 1010w.

Holyoake, George Jacob. Bygones worth remembering. 2 vols.

*$5. Dutton.

+ Critic. 48: 284. Mr. ’06. 150w. (Review of v. 1.)

Holyoake, George Jacob. History of cooperation; rev. and

completed. 2v. *$5. Dutton.
“The preface to this revised and complete edition ... is dated
January, 1906, and before the end of that month the aged author
passed away.... It consists of the two volumes previously published,
the first in 1875, the second in 1879, with an addition carrying the
story down to the present time. Mr. Holyoake has saved the
historian all trouble with regard to co-operation.”—Lond. Times.

“We cannot praise too highly this record, interesting alike to

those studying the special subject treated and to the general
reader.”

+ + + Ath. 1906, 1: 168. F. 10. 780w.

“What co-operation has accomplished and what it stands for is
brought out in the fullest detail in Mr. Holyoake’s history.”

+ + Ind. 61: 97. Jl. 12, ’06. 580w.

“His book is a permanent record, the value of which will only be
increased by time. No one else could have written it with the same
intimate knowledge and fullness of detail or with the same grasp of
principle and personal vivacity. The history is indispensable to
students of sociological questions.”

+ + + Lond. Times. 5: 139. Ap. 20, ’06. 810w.

 “Had it not been for Mr. Holyoake, many of the most interesting
phases of its early progress would, in all probability, have fallen
into oblivion.”

+ + Nation. 83: 170. Ag. 23, ’06. 1020w.

“Co-operation has been tried. Mr. Holyoake’s two volumes give
what is unquestionably the authoritative history of these
experiments.”

+ + Outlook. 83: 809. Ag. 4, ’06. 700w.

+ R. of Rs. 34: 124. Jl. ’06. 110w.

Home, Andrew. Boys of Badminster. †$1.50. Lippincott.

“A thrilling story of boyish escapades.”

+ Int. Studio. 27: 281. Ja. ’06. 15w.

Home, Gordon Cochrane. Evolution of an English town. *$3.50.

Dutton.
“It should have been entitled ‘The topography and antiquities of
Pickering.’”

+ – Nation. 82: 249. Mr. 22, ’06. 330w.

+ – Nature. 73: 538. Ap. 5, ’06. 980w.

Home, Gordon. Normandy: The scenery and romance of its

ancient towns. *$3.50. Dutton.

+ Ath. 1906, 1: 427. Ap. 7. 120w.

Hooper, Charles Edward. Country house: a practical manual of

the planning and construction of the American country home
and its surroundings; il. by E. E Soderholtz and others. **$3.
Doubleday.
 “The book is an attempt to save the would-be builder from such
expensive and annoying preliminaries by giving him a clear idea
both of the difficulties he should avoid and the beauties he may
attain to.” (Dial.) It gives helpful suggestions concerning the site,
plans of construction, inside and outside finish, the style of doors,
windows, fireplaces, stairways, plumbing, heating lighting,
ventilation, water supply, and drainage. Hints are also given for
interior and exterior beautifying which are aided materially by
numerous illustrations.

“To people who are not looking forward to building a country

home, Mr. Hooper’s book will be interesting as showing what has
been done in that direction in America. Intending builders cannot
fail to profit by reading the book.”

+ + Dial. 40: 200. Mr. 16, ’06. 430w.

“Here is a perfect iconographic encyclopedia of house-building
and decorating.”

+ + Nation. 82: 100. F. 1, ’06. 420w.

Hope, Laurence. (Mrs. Violet Nicholson). Last poems:

translations from the book of Indian love. **$1.50. Lane.
“The poems are all concerned with elementary passions. The
lament of Yasmini, the dancinggirl, for the lover who was unlike all
the others; the playing of Khristna on his flute; the laments of a
young bride who is sold to an old King, and of the Queen who is
displaced in the zenana by a younger rival: the song of the
Camping-ground, which is the heart of India; the story of how Sher
Afzul revenged himself on the mistress who had slain his friend;
the plaint of the dying Prince who must leave his great
possessions.... The finest, to our mind, is ‘Yasin Khan,’ the story of
the yearning which overtakes a King who has found his kingdom
for the fierce hunted days when he was still in pursuit of it.”—Spec.
 “The stamp of her individuality is on all her work, so indelibly
that whether it be translated or direct becomes a matter of small
importance. Something of the spontaneity and music of the earlier
books is missing, and neither her theme nor its expression was of
the kind to gain by a more ordered and deliberate method.”

+ + – Acad. 69: 802. Ag. 5, ’05. 1190w.

“These poems are of a piece with the former work of the author
of ‘The garden of Kama’ and ‘Stars of the Desert.’ In this last book
the passion is beginning to seem forced, the colour is fading.”

+ – Ath. 1905, 2: 299. S. 2. 260w.

“Here, we may claim, if anywhere in our modern day, was the
true inheritor of the Sapphic fervor, of the Sapphic song,—and,
shall we not add, of the Sapphic catastrophe?” Edith M. Thomas.

+ + Critic. 48: 184. F. ’06. 410w.

“Here is character and force enough, of surprise something, of
beauty nothing, of suggestion, or (shall we say?) of the suggestive
too much. It is force misapplied, character muddied at the source.”

– + Lond. Times. 4: 267. Ag. 25, ’05. 140w.

“Likely to stand rather as a slightly dubious ‘human document’
than as an addition to the true poetry of passion. Nevertheless,
there are in it many pieces of unalloyed poetry.”

+ Nation. 82: 325. Ap. 19, ’06. 440w.

“All are done with a depth of passion and a haunting music
which in their kind it would be hard to match. The work has
nothing of the depth and calm of the great masters, but it has none
the less the living force of poetry.”

+ Spec. 95: 391. S. 16, ’05. 480w.

Hopekirk, Helen, ed. Seventy Scottish songs. $2.50. Ditson.

 + Ind. 59: 1348. D. 7, ’05. 60w.
“The editor has had a difficult task and has performed it well.
The introduction she has written to this volume is a sympathetic
interpretation of Scottish music.”

+ + Outlook. 82: 477. F. 24, ’06. 110w.

+ R. of Rs. 33: 123. Ja. ’06. 100w.

Hopkins, Herbert Müller. Mayor of Warwick. †$1.50. Houghton.

The college town of Warwick with its campus atmosphere forms
the setting of this story of a young college professor, of the bishop’s
daughter and of the Mayor of Warwick, an ex-base ball player and
street car conductor, who strives to live up to the ideal set for him
by the wife who has stooped to a secret marriage with him but
refuses to acknowledge it until he rises to her level. His partial
success and partial failure form the burden of this story in which
his strength and weakness are contrasted, and when in the end he
gives the young professor and the bishop’s daughter their
happiness one cannot but be sorry for him and for the girl he lost—
the bishop’s pretty house-maid.

“Mr. Hopkins may draw strongly individualised portraits of

professors and ecclesiastics, but when it comes to the street-car
conductors and ward politicians he also suggests comparison to the
composite photograph.” Frederic Taber Cooper.

+ – Bookm. 24: 118. O. ’06. 480w.

“The chief defect will be found, we think, in the character of the
bishop’s daughter.”

+ – Critic. 49: 191. Ag. ’06. 210w.

Reviewed by Wm. M. Payne.

– Dial. 40: 365. Je. 1, ’06. 240w.

+ Ind. 61: 218. Jl. 26, ’06. 200w.
 “There are even touches of satire and moments of insight, but it
is best to call it as a whole a pedestrian reflective novel built of
melodramatic material.”

– + N. Y. Times. 11: 274. Ap. 28, ’06. 810w.

N. Y. Times. 11: 292. My. 5, ’06. 300w.
“The manner of the book in spite of the drift of the matter to
politics and the leaping of social barriers, is dignified to the point
of being academic.”

+ – N. Y. Times. 11: 382. Je. 16, ’06. 210w.

“This story has not sufficient charm or brilliancy in the telling to
make the plot and characters seem probable.”

– Outlook. 83: 768. Jl. 28, ’06. 160w.

Hopkins, Nevil Monroe. Experimental electro-chemistry. *$3.

Van Nostrand.
An introductory chapter discusses the important researches and
discoveries which bear upon the theories and laws of electro-
chemistry, then follows the text that aims to provide a lecture room
and laboratory guide to the subject. There are ample experimental
evidences for the theories advanced including exercises in
preparing electrolytic compounds and in isolating metals.

“We note that much care has been taken over the illustrations of
which there are a hundred and thirty. It is disappointing to find
that this standard of excellence has not been maintained in the
text.”

– + Ath. 1906, 1: 518. Ap. 28. 570w.

“We advise those interested in electro-chemistry and also those
who do not believe in it—and there are a goodly few—to read this
book.” F. M. P.

+ + Nature. 74: sup. 6. My. 3, ’06. 1010w.

 “The author has endeavored ‘to produce a book that will prove
useful both in the lecture room and in the laboratory,’ and the
reviewer thinks that he has succeeded.” Edgar F. Smith.

+ + Science, n.s. 23: 812. My. 25, ’06. 460w.

Hopkins, William John. The clammer. †$1.25. Houghton.

“Only an uneventful love story, with a man of solitary habits,
who digs clams because it amuses him and makes a garden, and
keeps clear of his neighbors, a charmingly drawn girl, a rich father
who is not spoiled, and a proud mother who is humanized by the
birth of a grandchild. There is a good deal of landscape and sky and
sea in the narrative, which depends for its charm largely on
atmosphere and sentiment.”—Outlook.

“His is a diction which, one is tempted to believe, is born of

William John Hopkins, Robert Louis Stevenson, and the various
authors of the Bible. It is correct without being prim, well-bred but
not distant, and injected with the whimsical humor which never
laughs, but has eyes that twinkle.” Stephen Chalmers.

+ N. Y. Times. 11: 181. Mr. 24, ’06. 350w.

+ N. Y. Times. 11: 386. Je. 16, ’06. 90w.
Reviewed by Louise Collier Willcox.

+ – North American. 182: 928. Je. ’06. 60w.

“Much might be said in praise of its quiet rather old-fashioned
style—leisurely, meditative, and well-bred. There is no plot.”

+ Outlook. 82: 759. Mr. 31, ’06. 100w.

“In spite of its verbal facility it must be admitted that there is
little evidence in Mr. Hopkins’ book of an ability to produce real
fiction.”

– Putnam’s. 1: 127. O. ’06. 240w.

Hopper, James. Caybigan. †$1.50. McClure.
Out of Mr. Hopper’s experience while teaching in the Philippines
with an imagination riotously at work he has woven an
impressionist’s group of tales. Among them are the “Failure,” “the
story of a human derelict, whom alcohol and the physical and
moral miasma of the tropics have done their best to destroy.”
(Bookm.); and “A jest of the gods,” a story of a man who, at the
height of his manhood strength, is stricken by a baffling disease
which leaves him bald, and without brows and lashes.

“There is a strange, exotic, almost morbid strength in these

stories. In vividness and tensity they are on a par with the shorter
stories of Joseph Conrad, whose style his own often suggests; a few
of them have almost the quality of some of Kipling’s. ‘Plain tales
from the hills.’” Frederic Taber Cooper.

+ + Bookm. 24: 246. N. ’06. 940w.

“These tales, which Mr. Hopper has frankly offered for hasty
perusal, endure very well a second reading.”

+ Nation. 83: 441. N. 22, ’06. 230w.

“It seems likely that the ‘Caybigan’ stories will serve two
excellent purposes. They will entertain and they will promote a
better understanding among stay-at-home citizens of the real
nature of the insular Oriental.”

+ N. Y. Times. 11: 739. N. 10, ’06. 530w.

“They vary greatly as to merit, but they are all marked by
crispness and vitality, and they are extremely tender where the
writer trusts to his own vein.”

+ Outlook. 84: 938. D. 15, ’06. 110w.

Hoppin, James Mason. Reading of Shakespeare. **$1.25.

Houghton.
 There are studies of Shakespeare’s life and learning, nature and
style, following which each play is considered separately.

“Under Mr. Hoppin’s title a really good and useful book might
have been written. On a preliminary glance we light upon
suggestions that are very encouraging, but not followed up.”

– Ath. 1906, 2: 211. Ag. 25. 760w.

“The book is remarkably well written and easy to read and may
be recommended as a good introduction to the study of
Shakespeare. That there are wiser and better books of the same
sort goes without saying.”

+ N. Y. Times. 11: 292. My. 5, ’06. 330w.

Hornaday, William Temple. Camp fires in the Canadian

Rockies. **$3. Scribner.
“This is the narrative of a hunting-expedition for game in the
Canadian Rockies, told with literary appreciation of the marvels
encountered, and appealing not only to the hunter and sportsman
but to the general reader as well, by reason of the magnificence and
novelty of the scenes described.”—Lit. D.

“He has written in a careless, happy, holiday vein, which makes

inspiriting reading.”

+ + Ath. 1906, 2: 579. N. 10. 530w.

“As was to be expected, the book abounds in vivid descriptions of
wild animals; and it gives also many extremely interesting pictures
made from photographs taken at ranges almost incredibly close.”
Wallace Rice.

+ + Dial. 41: 391. D. 1, ’06. 210w.

Ind. 61: 1172. N. 15, ’06. 20w.