Omission;Additions to the Library, September, 1919;Index;

              Bulletin HASKINS & SELLS 79
An Omission
IN an article entitled "Some Facts About
Accountants," which appeared in the
June number of the B U L L E T I N , there was
inadvertently omitted reference to the soci­ety
in England known as the "Society of
Incorporated Accountants and Auditors."
We are indebted to Mr. A. M . Lovi-bond,
Manager of the London office, for
bringing this omission to our attention, es­pecially
in view of the fact that Mr. Hold­ing
and Mr. Williams of our staff are
members of this Society; and we take
pleasure in reprinting an extract from Mr.
Lovibond's letter, as follows:
"The Society was organized in London
in 1885. Without going into the details
of its long and honorable history, we may
say that at the present time its legal stand­ing
is on a par with the Institute of Char­tered
Accountants, as is evidenced by the
fact that where reference is made thereto
in Acts of Parliament, the Institute of
Chartered Accountants and the Society of
Incorporated Accountants and Auditors
are always coupled in the Act.
"When Government departments adver­tise
for qualified accountants, they specify
Chartered or Incorporated Accountants,
and in all regulations under the Defence
of the Realm Act, Chartered and Incor­porated
Accountants are treated as hav­ing
equal qualifications. In all Govern­ment
appointments only members of the
Institute or the Society are considered to
the exclusion of all other bodies, for the
reason that only the first two are consid­ered
to possess the requisite qualifications
for important work.
"Mr. Sells will remember Sir James
Martin, Secretary of this Society practi­cally
since its foundation, who has recently
had a knighthood conferred upon him, and
the American Institute of Accountants took
this occasion to write a letter of congratu­lation
to the Society of Incorporated Ac­countants
and Auditors, under date of
July 1, 1919."
Additions to the Library, September, 1919
American Academy of Political and Social
Science. Modern manufacturing: a partnership of
idealism and common sense. Philadelphia, Amer­ican
Academy of Political and Social Science,
1919. (The Annals, v. 85.)
Chamber of Commerce of the United States.
Foreign trade: declaration and proceedings of
foreign trade group, St. Louis, Missouri, April 29-
30, 1919. 106 p.
Dawson, Miles Menander. The business of life
insurance. New York, A. S. Barnes Company,
(c1905). 404 p.
Fisher, Irving, and Brown, Harry G. The pur­chasing
power of money: its determination and
relation to credit, interest, and crises. Edition 2,
revised. New York, The Macmillan Company,
1916. 515 p.
Gilbreth, Frank Bunker. Motion study; a
method for increasing the efficiency of the work­man;
with an introduction by Robert Thurston
Kent. New York, D. Van Nostrand Company,
1911. 116 p.
Hathaway, Charles E. and Griffith, James B.
Factory accounts; a working handbook of de­partmental
organization and methods as applied
to factories, with special reference to purchases,
stores, labor records, manufacturing orders, gen­eral
expense distribution and cost accounts. Chi­cago,
American School of Correspondence, 1913.
207 p.
Henderson, Robert, and Sheppard, H. N.
Graduation of mortality and other tables. New
York, The Actuarial Society of America, 1919.
82 p. (Actuarial studies, No. 4.)
Johnson, Emory Richard, and Huebner, G. G.
Principles of ocean transportation. New York,
D. Appleton and Company, 1919. 513 p.