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By GODFREY N. NELSON

Member of the New York Bar, Certified Public Accountant,
State of New York.

New Edition, revised and enlarged, Cloth, 12°

Mr. Nelson defines and illustrates Profits and Income, Ex-
penses and Losses. He explains in detail the operation and ap-
plication of the Income, War Income and Excess Profits
Taxes, and gives examples of computing the taxes as applied
to individuals, corporations and partnerships, based upon the
latest rulings.

The text suggests rates of depreciation for various classes
of business, prescribes remedial measures for excess deprecia-
tion charged off in previous years, and outlines methods of
bookkeeping for corporations whereby the preparation of re-
turns is materially simplified.

Mr. Nelson has secured the very latest decisions of the
Treasury Department, and has incorporated these in his chap-
ters. His book is timely, accurate, up-to-date and will be
found of tremendous value as a guide to business men, law-
yers, and accountants in Income Tax matters.

The National Budget System

By CHARLES WALLACE COLLINS

Cloth, 12°, $1.25

With the idea of the budget system becoming daily more
widely diffused, with practically the unanimous support of the
business interests of the country behind it, and with the Pro-
gressive, the Republican, and the Democratic parties pledged
to its adoption, a clear statement of the principles of efficient
budget making is urgently needed.

Mr. Collins begins his work with a review of the present
chaotic methods of national appropriation and expenditure.
The budget system is then described, in terms of plain busi-
nesslike procedure. A simple plan is given for the introduc-
tion of the budget system, without the need of Constitutional
amendment.

THE MACMILLAN COMPANY

Publishers 64-66 Fifth Avenue New York