appendix which is arranged to parallel the chapters in the book in order to assist the student in the solution of the problems presented.

Professor Lincoln modestly confesses the existence of numerous shortcomings in the work and invites criticism. Criticism of a book which covers so extensive a field and develops so much new material, at an expense of time and energy which only those who have done similar work can appreciate, would be ungracious. A suggestion may, however, be ventured.

The problem method has been used in advanced classes in the Wharton School of Finance and Commerce of the University of Pennsylvania for many years. The aim in this work has been to give the student facility in devising methods of accomplishing certain results, rather than to encourage him to pass judgment on the expediency of the various devices employed, which seems to be the general plan on which Professor Lincoln's book has been constructed. For example:

"A public service corporation desires to borrow money to finance purchases of equipment. In the face of certain rigid mortgage restrictions, how can this be accomplished?" Or, "The Supreme Court

has ordered a corporation to be dissolved on the ground of violation of the Sherman Anti-Trust Law. How can this dissolution best be accomplished?"

Professor Lincoln's method is, rather, to present the facts, and the methods employed, and then to ask the student to express his opinion as to the strength or weakness of the methods employed, or the justification of the action taken, or the merits of an alternative plan.

The reviewer has had only a limited opportunity to utilize Professor Lincoln's problems. So far as his experience extends, and basing his opinion upon the interest shown by the students in these problems as contrasted with those formerly used, he is inclined to give the preference to those prepared by Professor Lincoln. At the same time, he does not believe that the problems which force the student to devise financial expedience can be disregarded, since, after all, advanced students in these subjects are more likely to be active agents than critics and commen

tators.

Probably a combination of the two types of problems will, in the long run, be found the most satisfactory.

E. S. MEADE.

Accountancy ethics: present code of, 200-1,
297-8; rules of conduct summarized by Mr.
Cooper, 197-200.

ACCOUNTANCY, ETHICS OF. E. P. Moxey, 196–
202.

Accountancy profession: admission to, 297, 298;

nature of, 196, 197.

Advertising: common, laws of the United States,
213-4; enforcement of standards, 214-9;
history of advertising conscience, 212-3; in-
tegrity of, 181-2, 189, 210, 212, 223; Model
Statute, 214, 220. See Truth-in-Advertising
Movement.

ALLEN, E. W. The Social Value of a Code of
Ethics for Journalists, 170-9.

American Association of Engineers, 69, 78, 83,
84.

AMERICAN ASSOCIATION OF ENGINEERS, PRO-
CEDURE IN DEVELOPING ETHICAL STANDARDS
ADOPTED BY THE. H. W. Clausen, 89-94.
American Association of University Professors,
127, 128, 133, 134, 135, 137.
AMERICAN ASSOCIATION OF UNIVERSITY PRO-
FESSORS, PRINCIPLES OF ACADEMIC FREEDOM
AND TENURE OF THE. F. S. Deibler, 127–37.
American Bar Association, 20, 21, 24, 25–6, 35,
37-8, 254-60.

American Institute of Accountants, 196, 200, 201,
297-8.

American Institute of Architects, 107, 108, 109–
10, 110-4, 116, 117, 118, 119, 277–81.
American Institute of Electrical Engineers, 87,
98, 274-7.

American Medical Association, 51, 52, 54–7, 58,
260-5.

American Society of Civil Engineers, 76-7, 80,
82, 83, 98, 273-4.

American Society of Mechanical Engineers, 68,
70, 72, 73-6, 98, 271-3.

ARCHITECT, PUBLIC INTEREST and the. M. B.
Medary, 105-7.

Architects: in office organizations, 116; obliga-

tion of, to society, 105-6, 106-7; organizations
of, 108; training of, 115, 117-9, 120.
Architectural ethics: codes, 108, 109-10, 280-1;
competitions, 279-80, 281; enforcement of,
108, 110-4; peculiar obligation to society,
106-7, 280; Principles of Professional Practice
of the American Institute of Architects, 109,
277-80; relations with clients and contractors,
279, 281; in school curriculum, 117–8.
Architectural profession: admission to, 115,

117-8, 119-20, 280; nature of, 106, 108, 277-8.
Architectural schools: See Architectural student.
Architectural student: adjustment to the pro-

fession, 118-9; in architectural schools, 115,
117, 120; under apprenticeship system, 115.
ARCHITECTURAL STUDENT AND HIS RELATION TO
PROFESSIONAL PRACTICE, THE. Emil Lorch,
114-20.

Associated Advertising Clubs of the World, 211,
214. See Truth-in-Advertising Movement.
Associated Business Papers Incorporated, 190,
191-4.

Bar: admission to, 40-1, 44-5, 259-60; early at-
tempts to organize, 34-5; election of judges
and, 22, 254; organization of the, 19-21, 35–8;
social need for, 45-6, 48; traditions of the, 33–4.
See Legal ethics.

BATTEN, S. Z. The Ethics of the Ministry, 147–
52.

Better Business Bureaus: forms of service ren-
dered by, 215-20; nature and distribution of,
214-5.

BETTER ETHICAL STANDARDS FOR BUSINESS.
Williams Haynes, 221-3.

BEYER, WILLIAM C. Ethics in the Public Serv-
ice, 152-7.

BIBLIOGRAPHY ON LEGAL ETHICS, A SELECTED,
48-50.

BOLTON, CHARLES KNOWLES. The Ethics of
Librarianship, 138-47.

British Institute of Civil Engineers, 68, 69, 70,
78.

Business: caveat emptor principle, 208, 212, 223,
235; professional conduct in, 203–4, 206–7;
professionalizing forces in, 204–5, 208–11, 211,
214-5, 221-2, 228-30, 235-6; integrity of
American, vii, viii, 207, 223.

BUSINESS, BETTER ETHICAL STANDARDS FOR.
Williams Haynes, 221-3.

Business ethics: application of suggested princi-
ples of, 231-5; Canons of Commercial Ethics,
208-11, 298-300; checking commercial bribery,
222-3; coöperative associations, 204–5, 208-11,
211, 214-5, 221-2, 228–30; credit, 299, 300; dis-
tinction between professional and, vii, viii, 3,
5, 6-7, 221; honest advertising, 210, 211, 214,
215-9, 300; ideal of service, 224-5; new leader-
ship in industry, 203–4; a proposed code of,
223-4, 228; requirements of a code of, 230-1.
BUSINESS ETHICS, A SIMPLE CODE OF. Edward
A. Filene, 223–8.

Business paper editors: codes of, 190, 193-4, 296–
7; organizations, 190-1; public interest and,
206.

Business paper ethics, 190-1, 191-5, 206, 295-8.
Business papers: standards of, 191-4, 295-8.
See Industrial Publishing.

CAMPAIGN OF THE INTERNATIONAL ASSOCIATION
OF ROTARY CLUBS FOR THE WRITING OF CODES
OF STANDARDS OF PRACTICE FOR EACH BUSI-
NESS AND PROFESSION. Guy Gundaker,
228-36.

CANONS OF COMMERCIAL ETHICS ADOPTED BY
THE NATIONAL ASSOCIATION OF CREDIT MEN,
THE. J. H. Tregoe, 208-11.
CANONS OF COMMERCIAL ETHICS ADOPTED BY
THE NATIONAL ASSOCIATION OF CREDIT MEN,
298-300.

Canons of Ethics of the American Institute of
Architects, 108, 109-10, 117, 280-1.
CANONS OF ETHICS FOR LAWYERS ADOPTED BY
THE AMERICAN BAR ASSOCIATION, 254-60.
CHAMBERS, GEORGE GAILEY. Codes of Ethics

for the Teaching Profession, 121–7.
China: ability of, to maintain central govern-
ment, 241, 242, 251-3; America and, 241-2;
consequences of old isolation of, 249-50; con-
stitutional government and, 251-3; develop-
ment of national unity, 246; educational in-
fluences in, 244, 245, 248, 251, 252; Japanese
menace to, 238-9, 251, 252; legal form in,
247-8; nature of Chinese democracy, 243-6;
new Republic of, 238, 246; old monarchy, 238,
243-4, 249; reconstruction forces in, 241, 243,
244-5, 246, 248; Shantung question, 239, 246,
251, 252, under foreign contact, 237-8, 241,
243-6, 249, 250-1.

CHINA, CONSTITUTIONAL GOVERNMENT FOR.
John C. Ferguson, 249–53.

CIRCULAR OF ADVICE RELATIVE TO THE PRINCI-
PLES OF PROFESSIONAL PRACTICE OF ARCHI-
TECTURE OF THE AMERICAN INSTITUTE OF
ARCHITECTS, A, 277-80.

Civil engineer: code of, 76–7, 80, 82, 83-4, 273-4;
employment, 85; organization of, 76–7, 80, 82,
83; public welfare and, 84-5.

CLAUSEN, H. W. Procedure in Developing
Ethical Standards Adopted by the American
Association of Engineers, 89–94.

CODE OF ETHICS FOR ACCOUNTANTS ADOPTED BY
THE AMERICAN INSTITUTION OF ACCOUNTANTS,
297-8.

CODE OF ETHICS OF THE AMERICAN ASSOCIATION
OF ENGINEERS, 277.

CODE OF ETHICS OF THE AMERICAN PHARMA-
CEUTICAL ASSOCIATION, 267-8.

CODE OF ETHICS OF THE AMERICAN SOCIETY OF
CIVIL ENGINEERS, 273-4.

CODE OF ETHICS OF THE AMERICAN SOCIETY OF
MECHANICAL ENGINEERS, 271-3.

CODE OF ETHICS OF THE ENGINEERING INSTITUTE
OF CANADA, INCORPORATED 1887 AS THE
CANADIAN SOCIETY OF CIVIL ENGINEERS, 274.
CODE OF ETHICS OF THE GRADUATE NURSES'
ASSOCIATION OF THE STATE OF PENNSYLVANIA,

265.

CODE OF ETHICS OF THE NATIONAL DENTAL
ASSOCIATION, 266-7.

CODE OF ETHICS FOR THE TEACHING PROFESSION
ADOPTED BY THE PENNSYLVANIA STATE EDU-
CATION ASSOCIATION, A, 281–3.

CODE OF PRINCIPLES OF PROFESSIONAL CONDUCT
OF THE AMERICAN INSTITUTE OF ELECTRICAL
ENGINEERS, 274–7.

Codes of ethics: danger in group bias, viii, 4, 11,
13-4; universal motive of specific groups, 7-9.
See Business ethics. Professional ethics.
CODES OF ETHICS FOR THE TEACHING PROFES-
SION. George Gailey Chambers, 121-7.
COHEN, JULIUS HENRY. Unlawful Practice of
the Law Must Be Prevented, 44-8.
COMMERCE IN THE MAKING, THE PROFESSION OF.
F. M. Feiker, 203–8.

COMMERCIAL ETHICS, THE CANONS OF. J. H.
Tregoe, 208-11.

Commercial Standards Council: objects and
organization, 221-2; war on commercial
bribery, 222-3.

Compensation, vii, 4, 6, 19, 83, 85, 123, 149-50,
154, 256, 278, 281.

Conference of Bar Association Delegates, 20.
Conference on Limitation of Armament, 237,
238, 239, 240, 247.

CONSTITUTIONAL GOVERNMENT FOR CHINA.
John C. Ferguson, 249–53.

COOKE, MORRIS LLEWELLYN. Ethics and the
Engineering Profession, 68-72.

Corporations: in auditing capacity, 198-9; in
engineering capacity, 88, 94-6; in legal capac-
ity, 43, 46-8.

CORPORATIONS BE AUTHORIZED TO PRACTISE
ENGINEERING, SHALL? William J. Wilgus,

Dentists: organizations, 59-60, 61-2; training,
60-3.

DENTISTS, NURSES AND PHARMACISTS, THE PRO-
FESSIONAL ORGANIZATIONS, TRAINING AND
ETHICAL CODES OF PHYSICIANS. A. D. Whit-
ing, 51-67.

Electrical engineer: code of, 274-7; organization,
86; nature of profession of, 87-8; ownership of
records and data, 276; relation to client or em-
ployer, 275–6; relation to engineering frater-
nity, 277; responsibility to public, 276-7.
ELECTRICAL ENGINEER, ETHICS OF THE. Carl
Hering, 86-9.

Enforcement of codes, 35-6, 41–2, 58–9, 62, 65,
76, 83-4, 87, 91-4, 103, 108, 110-4, 126, 199-
200, 214-9.

Engineering codes: of American Association of
Engineers, 69, 277; case method of building,
78-9; of civil engineers, 76–7, 80, 82, 83–4, 273-
4; difficulties in formulation of, 77, 78, 88, 98,
101; early attempts at universal, 99-100; of
́electrical engineers, 87, 274-7; enforcement of,
83-4, 87, 91-4; joint code for all engineers, 69,
73, 77, 82, 100, 101-3; lack of established code,
97-8; of mechanical engineers, 68, 70, 72, 73–6,
271-3; need for, 81-2, 87-8, 89–90.
Engineering ethics. See Engineering codes.
Engineering profession: admission to, 86, 98,
104; ideal of the, 69, 70; nature of the, 68, 69,
77, 86-7, 88, 97; publicity and the, 69.
ENGINEERING PROFESSION, ETHICS AND THE.
Morris Llewellyn Cooke, 68-72.
ENGINEERING PROFESSION, ETHICS OF THE.
Frederick Haynes Newell, 76–85.
Engineers: employment, 85; ideals of the, 68, 69,
70, 86; gradations in term, 77-8; organizations
of, 79-81, 82-4, 87, 98-9; public interest and,
84-5, 89; 69, 70; training, 86, 97-8; with
corporations, 95-6. See Engineering codes.
ENGINEERS, A PROPOSED CODE OF ETHICS FOR
ALL. A. G. Christie, 97-104.
ETHICAL STANDARDS ADOPTED BY THE AMERICAN
ASSOCIATION OF ENGINEERS, PROCEDURE IN
DEVELOPING. H. W. Clausen, 89–94.
ETHICAL STANDARDS OF THE ARCHITECTS AND THE
PROCEDURE FOR THEIR ENFORCEMENT, THE.
Horace W. Sellers, 108-14.

ETHICS OF ACCOUNTANCY. E. P. Moxey, 196-
202.

ETHICS OF THE ELECTRICAL ENGINEER. Carl
Hering, 86-9.

ETHICS AND THE ENGINEERING PROFESSION.

Morris Llewellyn Cooke, 68–72.

ETHICS OF THE ENGINEERING PROFESSION.
Frederick Haynes Newell, 76–85.

ETHICS OF INDUSTRIAL PUBLISHING, THE.
Henry H. Norris, 188–96.

ETHICS IN JOURNALISM. E. J. Mehren, 169.

INTERRELATIONS OF THE PROFESSIONS, THE.
Charles Harris Whitaker, 12-6.

JESSUP, HENRY W. The Ethics of the Legal
Profession, 16-29.

Joint code of ethics for all engineers, 69, 73, 77,
82, 100, 101-3. See A Proposed Code of
Ethics for All Engineers.

Journalism: criticism of modern, 170; nature of
profession of, 169, 284; personnel, 170-1;
propaganda, 174-5. See Newspaper ethics.
Journalists: codes, 169, 172, 176-9, 179-88, 283-
97; personnel, 170-1; the promotion agent,
174-5; public interest and the, 169, 171, 173;
training, 171-2.

JOURNALISTS, THE SOCIAL VALUE of a CODE OF
ETHICS FOR. Eric W. Allen, 170-9.
Journalist's code: See Newspaper ethics.
Judges: dual position of, 29; need of ethical code
for, 30-2; proposed code of ethics for, 27-9;
relation of bench and bar, 22, 30, 32, 254;
sovereignty and the bench, 31-2.
JUDGES, THE NEED FOR STANDARDS OF ETHICS
FOR. Edward A. Harriman, 29-33.
Judicial ethics: necessity for, 30-1; present sta-
tus of, 30; proposals for code of, 27-9.

Kansas Code of Ethics for Newspapers: advertis-
ing, 181-2, 286–8; character of, 180-1; circula-
tion, 183-4, 288; for the editor, 186-7, 291-4;
for the publisher, 181-6, 286-91; news, 184-
6, 289-91; proposal and adoption, 179.
KANSAS CODE OF ETHICS FOR NEWSPAPERS, THE,
286-94.

KANSAS CODE OF ETHICS FOR NEWSPAPERS, THE
PRACTICE OF THE. Alfred G. Hill, 179-88.

KING, CLYDE L. Foreword, vii-ix.
KOHN, ROBERT D. The Significance of the Pro-
fessional Ideal, 1-5.

Law: admission to practice, 40-1, 44-5; nature of
the legal profession, 16, 18-9, 38–9; theory of
universal right to practise, 16-8.

Law teachers, 40-1, 42-4.

Lawyers: codes, 25-6, 254-60; in corporations,
43-4, 46-8; legal education, 40-1, 42-3;
organizations among, 19-21, 35, 37; profes-
sional obligations of, 25-6, 41-2, 47-8; relation
of bench and bar, 22, 30, 31, 32, 254; regulation
of conduct, 35-6, 41-2; training of, 40-1,
44-5. See Legal ethics.
LAWYERS, GROUP ORGANIZATIONS

Herbert Harley, 33-44.

AMONG.

Legal ethics: Canons of American Bar Associa-
tion, 21, 25-6, 254-60; definition of, 29; elec-
tion of judges, 22, 30, 32, 254; enforcement of,
35-6, 41-2; fiduciary principle, 47-8; litiga-
tion, 257, 258-9; mission of, 39-40; need for
education in, 23, 25; relations with client, 255,

256-7; relations in court, 254-5, 257; relations
with jury, 257-8.

LEGAL ETHICS, A SELECTED BIBLIOGRAPHY ON,
48-50.

Legal ethics clinic, 35–7.

LEGAL PROFESSION, THE ETHICS OF THE. Henry
W. Jessup, 16-29.

Librarian's ethics: early signs of a code, 138–9; a
proposed code of, 140-6.

Librarian's profession: nature of, 138, 142; public
interest and, 140, 142.

LIBRARIANSHIP, THE ETHICS OF. Charles
Knowles Bolton, 138-47.

LORCH, EMIL. The Architectural Student and
His Relation to Professional Practice, 114-20.

MACIVER, R. M. The Social Significance of
Professional Ethics, 5-12.

Mechanical engineer: code of, 271-3; history of
code of, 73-6; organizations of, 68, 70, 72, 73;
ownership of records and data, 272; relation to
client or employer, 271-2; relation to engineer-
ing fraternity, 273; responsibility to society,
73, 272-3.

MECHANICAL ENGINEER, THE ETHICS OF THE.
Calvin W. Rice, 72-6.

MEDARY, M. B. Public Interest and the
Architect, 105–7.

Medical ethics: duties to other physicians, 262-4;
to the patient, 260-1; to the profession, 261-2;
enforcement of, 52, 58; Principles of, of the
American Medical Association, 52, 260-5;
public interest, 51, 264-5; purpose of, 51.
Medical profession: admission to, 57-9; nature
of, 51.

MEHREN, E. J. Ethics in Journalism, 169.
Ministerial ethics: lack of formal code, 147-9;

principles of, 150-2; service motive, 149–50.
Ministers: ethical principles of, 150-2; organiza-
tions, 151; training, 148.

Ministry, profession of: admission to, 149; nature
of, 147-9; public interest and, 149–50.
MINISTRY, THE ETHICS OF THE. S. Z. Batten,

147-152.

MOXEY, E. P. Ethics of Accountancy, 196–202.

National Association of Credit Men, 208-11.
National Dental Association, 59–60.
National Vigilance Committee, 214, 216, 220.
NEED FOR STANDARDS OF ETHICS FOR JUDGES,
THE. Edward A. Harriman, 29–33.
NEWELL, FREDERICK HAYNES. Ethics of the
Engineering Profession, 76–85.
Newspaper ethics: business of a written code,
175-6; ethical dilemmas of journalists, 173-4;
Kansas Code, 179-88; 286-94; Missouri Code,
294-5; Oregon Code, 176-9, 283–6; propaganda,
174-5, 285; social need for clarified code, 172–3.
See Kansas Code. Oregon Code. Business
paper ethics.