MODERN PHILANTHROPY By WILLIAM H. ALLEN. Dodd, Mead & Co. 437 pp. Price $1.50; by mail of THE SURVEY $1.64. During 1910 and 1911, the years immediately succeeding the death of her husband, Mrs. E. H. Harriman received many thousands of appeals from as many individuals, charities, churches or other enterprises, most of whom either felt that they had some claim upon her generosity or hoped that their individual desires or necessities were particularly worthy of support. These appeals, to the number of 6,000, Mrs. Harriman turned over to the New York Bureau of Municipal Research for analysis and study. They came from all corners of the globe. The plans and remedies proposed ranged from a sage’s advice to a cheap cure-all emanating from a freakish brain. Using the results of this study as a text, the author has written this volume, a part of which is a discourse on the relation of philanthropy to the functions of government. Another part is more like a manual on will making and successful appealing for private funds. The final section is an argument in favor of a national clearing house for appeals and charitable causes. The details with which the analysis and classification of the 6,000 appeals is presented are so elaborate that they become tiresome and confusing. Besides, many of them are so exceptional that while they might be texts for discussions in social ethics, few general conclusions of value can be reached from them. The discussion of will making has greater value for our various communities, and is receiving increasing attention among lawyers, social workers and civic reformers. The author proposes that lawyers recognize this value and equip themselves as experts or consultants for those who in increasing number wish to leave of their resources a contribution toward the betterment of social and civic conditions. He calls attention to the fact that the terms of a will are generally an expression of a previous generation’s interest and that it is altogether too commonly true at the present time that the will maker’s thought is not kept abreast with the development of the community and the needs of the times. For instance, the important work in scientific research of the present day is not provided for to any large extent by bequests but is largely financed by gifts from the living. The continuous education of prospective givers is urged so that their bequests may express a vital interest of the donor’s present instead of his past. The tendency of men to make their wills in middle life will, however, always prove to be an obstacle to this desired result, and hence the terms of a will must be made as general as a careful description of the donor’s interest allows it to be, rather than so restricted that its usefulness will soon be so lessened that the state must set a limit to the life of the bequest.