gas, oil, or other substance, or electricity for telegraphic, telephonic, or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same, except mines belonging to the State. A franchise, right, authority, or permission, specified in this subdivision, shall for the purposes of taxation be known as a 'special franchise.' A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, association, or corporation, situated in, upon, under, or above any street, highway, public place, or public waters, in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise." The reason for classing franchises as real estate was that under the existing laws of New York a franchise could not be assessed as personal property, as the bonded debt could then be deducted, leaving little or nothing to be taxed.] Enough has been said to demonstrate the extremely faulty condition of tax methods in the United States. Uniformity is highly desirable, but equality of burden is even more to be desired. The advances in this direction have been few, and accomplished only partially in a few States. The machinery for making assessments is only a part of the problem, as the intention of the law, the spirit of the act, is of even higher importance in securing justice and moderation. If these essays, incomplete as they must of necessity be, have led to a better comprehension of the chaotic condition existing now and of the difficulties to be overcome, their object will have been attained. The remedy may be left for time to effect. * * * * * In connection with the celebration of the centenary of the death of the naturalist Lazaro Spallanzani, at Reggio, Italy, in February last, a booklet has been published containing articles on various aspects of the life and work of Spallanzani and matters associated with him. Among the authors represented are Mantegazza, Ferrari, and others well known in Italian science. BACON'S IDOLS: A COMMENTARY. BY WILLIAM HENRY HUDSON, PROFESSOR OF ENGLISH LITERATURE IN THE LELAND STANFORD JUNIOR UNIVERSITY.