The Railroad Commission of Wisconsin has published a digest covering the decisions contained in volumes I to XV of the official reports of the commission. The digest therefore covers all the decisions from July 20, 1905 to February 4, 1915. The compilation has been made by Harold L. Geisse. Its purpose is “to state briefly and yet clearly the principles and facts set forth in the decisions of the Commission….” The subject titles are alphabetically arranged, and carefully supplemented by cross-references. Precise references to sources are given for each decision. The value of such a compilation for lawyers is obvious. It should be noted that the separate volumes of the reports are each provided with an “index-digest.” For example, in volume XVI, recently published, this index covers pages 869 to 936. Volume XVI contains the opinions and decisions of the Railroad Commission from February 10, 1915 to November 15, 1915. Reports are given on hundreds of important cases dealing with railway, telegraph, telephone, express, and public utility problems. Though the task of administering the income tax law is not at all times pleasant or easy, yet, in the opinion of the Wisconsin Tax Commission, “five years of experience have proved the law workable; taxpayers generally comply with its mandates without objection; and the resulting revenue has exceeded all expectations.” A chapter dealing especially with problems in the administration of the income tax law, and a series of tables showing the results of the income assessments of 1913, 1914, 1915, and 1916, form an interesting part of the eighth biennial report of the Wisconsin Tax Commission. This report is a detailed statement of the work of the commission for the years ending June 30, 1915 and June 30, 1916. In addition to the section on the income tax, the chief features of the report are its chapters on “Duties of Tax Commission,” “General Revision of Tax Laws Recommended,” “Assessment and Taxation of Public Service Companies,” “Inheritance Tax,” “Report of Engineers,” “Municipal Statistics,” and “Statistics of Assessments and Taxes.” A thoughtful address by Thomas E. Lyons on the subject “Our Increasing Public Expenditures” is included. Mr. Lyons finds the remedy for the situation in a closer limitation of the taxing and borrowing powers.