INSTITUTIONAL MEDICAL OFFICERS AND INCOME-TAX ASSESSMENT.

311 of hcemorrhage in general is dealt with on pp. 115-122, ’. wliilst haemorrhage from gastric and duodenal ulcers appears on pp. 29-30. The absence of rare operations is beyond criticism, as such absences are alluded to in , ROYAL NAVAL MEDICAL SERVICE. a general way in the preface. 9. Another incorrect statement is contained in the ii C, Godfrey to be Surg. Lt. remarks regarding end-to-end anastomosis, where it is said that no account of the operation is given." ROYAL ARMY MEDICAL CORPS. Perhaps your reviewer will note that gastro-intest,inal The undermentioned retire on ret. pay. anastomosing and intestinal suturing are not only Majs. Robert J. Cahill (granted the rank of Lt.-Col.) described, but both are fully illustrated by actual and E. C. Whitehead. The undermentioned Lts. are contirmed in their rank: photographs of the procedure, the former on p. 27 W. B. F. Orr, F. J. 0’-BIeara. and T. W. Davidson. and the latter on p. 75. Bearing in mind, therefore, the complete series of ARMY DENTAL CORPS. mistakes and incorrect statements, as aboveshown, Capt. J. C. Wood, late Spec. List., to be Capt. it will be fairly obvious that the very dogmatic summing up of the book in question, as is contained in INDIAN MEDICAL SERVICE. the closing sentence of this review, is as unjust as it is Lt.-Col. R. A. Needham to be Brevet Colonel. the sale the and to ruin of book, unmerited, likely The King has approved the retirement of Lt..-C’ols. P. St. C. with consequent loss both to myself and to my More and E. M. Illington. publishers.-I am, Sir, yours faithfully, Mohan Singh Segat, Rajindar Singh Sandhu, and Achanvittil Krishna Menon to be Temp. Lts. H. C. ORRIN. Nowcastle-on-Tyne, Feb. 2nd, 1924. Lt.-Col. G. Tate’s tenure of oftice as an elected member that in a review of "Emergency of the *** We regret Punjab Medical Council expires on Feb. 24th, and Operations for General Practitioners on Land and the election of his successor is at present under conSea, Bn Illustrated Manual of Procedure and Tech- sideration. Col. R. Heard, Inspector-General of Civil nique," by Mr. H. C. Orrin, surgeon to the Ministry of Hospitals, and Lt.-Col. W. C. H. Foster, Director of Pensions Orthopaedic Hospital, Newcastle-on-Tyne, Public Health, have been appointed Members of the the number of pages and price of the book were stated Punjab Legislative Council. Maj.-Gen. Benjamin H. Daru been appointed a member of the Bengal Legislative wrongly through confusion with another volume. has Council. Col. Ainsworth has been appointed a We have been unable to find in the book a statement Member of theHugh Bihar and Orissa Legislative Council. 135 the The book contains of pages, including Lt.-Col. H. G. llutchinson has been granted eight months’ price. index, and is published at 7s. 6d., the advertisement leave. which appeared in our issue of Jan. 19th being correct. The book was reviewed under the title " Emergency Operations for General Practitioners," the style which appears on the cover. We have wronged Mr. Orrin, and are happy to say so and to publish his letter. This arrived when THE LANCET ROYAL COLLEGE OF PHYSICIANS OF LONDON.—An was at press, so that no opportunity arose to invite Comitia of the College was held on Jan. 31st, ordinary the reviewer to withdraw any statements, or opinions, chair being taken by Sir Humphry D. Rolleston, the But inspection of the the or to qualify them in this issue. President.—The following candidates were admitted to the book makes it clear that we are dealing here with Membership of the College : Drs. C. W. C. Bain, J. Bainforth, differences of opinion and interpretation of words V. J. Bonavia, A. J. Cronin, B. Day. R. Hale-White, C. G. ] ather than with facts. A suggestion which reaches us. Imrie, J. H. Kelly, D. Pottinger. B. H. Mpilsbury, A. Stokes, not from Mr. Orrin, must be mentioned to be repudi- H. M. Turnbull, C. 11. Whittle, and B. B. Yodh.—Licences ated. It is that the reviewer has taken cowardly to practise physic were granted to 198 candidates (including 32 women) who have passed the Final Examination in advantage of anonymity. Reviews in THE LANCET Medicine, Surgery, and Midwifery of the Conjoint Board, are not signed, and the charge of dishonesty must be have complied with the by-laws of the College. The met by ourselves with a denial.—ED. L. are the names and medical schools of the successful

The Services.

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Medical News.

and following

candidates

INSTITUTIONAL MEDICAL OFFICERS AND INCOME-TAX ASSESSMENT. Editor of T HE LANCET. SIR,—The Medical Defence Union has recently obtained from the Special Commissioners of Income Tax a decision which the Council of the Union feels is of such importance as to merit publication in the medical press. A member of the Medical Defence Union. who was the medical superintendent of one of the Metropolitan Asylums Board’s ltospitals, by virtue of his office occupied a separate house in the grounds of the hospital rent free. The local inspector of taxes sought to assess our member upon the rateable value of this house, treating it as an emolument of his office. The Union was accordingly consulted in To

the

the matter,and an appeal was lodged against this assessment with the Special Commissioners. The decision of the Commissioners has now been obtained, to the effect that the beneficiary occupation of a house in circumstances such as these is not an emolument within the meaning of the Finance Acts, and the assessment has therefore been discharged. As there must be many medical men similarly placed. it is felt that the decision thus obtained ought to be made known in their interests. I am, Sir, yours faithfully. JAMES NEAL. NEAL, General Secretary, Medical Defence Union. General 49, Budfurd-square, London, W.C. 1, Feb. 5th, 1924.

:-

Robert D. Alexander, Cambridge and St. Thomas’s ; Cyril F.

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Ashby, St. Bart.’s ; Joseph Atkin, Guy’s ; Naguib Fauzi Azer, Cairo and Charing Cross ; Robert C. Baxter, Charing Cross ; Harold P. Baylis, Guy’s ; John Bee, London ;’, Edgar R. Bennion, Westminster; *Muriel M. Binns, Royal Free ; (’harles E. W. Bower, Manchester ; Michael Angelo Boneventure Brito-Mutunayagam, Ceylon and St. Thomas’s; William Bruclrbanh, Cambridge and illanchester ; Ronald W. Brookfield, Liverpool ; Walter G. S. Brown, Cambridge and St. Bart.’s : Richard E. D. Cargill, Oxford and St. Bart.’s; Herbert J). Chalke, Cardiff and St. Bart.’s; James H. H. Chataway, Manitoba and St. Bart.’s ; *Nora Cheney, King’s College ; Richard Chester, Leeds ; William Clark, Charing Cross; George D. Clarke. Hyderabad and London ; Robert G. Cochrane, Glasgow and St. Bart.’s ; Thomas 8. Cochrane. St. Bart.’s; Refer S. Connan, King’s Coll. ; Alexander M. Cooke, Oxford and St. Thomas’s: *Rosemary Cooke, Cambridge Samuel S. Cruden, St. Bart.’s ; and Charing Cross; Desmond E. Cuffey, Cambridge aud King’s Coll.; Edward R. Cullinan, St. 13art.’s ; *Vera Cullwick, Birmingham ; Charles H. C. Dalton. Cambridge and St. Bart.’s ; Alfred F. D. Darlington. Cambridge and St. Thomas’s ; Arthur B. Davies. Guy’s : John H. T. Davies and Phillip 0. Davies, Cambridge and St. Bart.’s: Trevor Davies, St. Bart.’s ; *Dorothy L. C. Day, London ; Arthur M. Deane, St. John s. Dees, Bombay and Middlesex; Thomas’s; Alexander de Souza, Cambridge and Middlesex; *Miriam P. de Villiers, Cape and Royal Free ; George R. Driveu, Manchester and St. Bart.’s; Wilfrid H. Dunn, St. Thomas’s; *Winifred R. Edmunds, King’s Coll.; *Barbara J. Edw-ard, Birmingham; John Elgood and Gilbert Elliot, St. Bart.’s ; Vernon H. Ellis, London ; Alfred C. M. Elman and Edwin S. Etheridge, Rniv. C’oll. ;Daniel M. B. Evans, Cardiff and Charing Cross; Thomas J. Evans, Cardiff and Middlesex ; Edward K. A. Firth, Edinburgh and St. Thomas’s; Hubert H. Fisher. St. Bait.’s; Theodore F. Fox, Cambridge and London : Edgar S. Frischmann, Manchester ; Maurice W. M. Gadrat, Paris ; Philip (3arson, St. Bart.’s; Herbert M. William H. George. Cardiff and London; P. Goldsmith, Unfv. Coll.; Horace Crolding, Bristol-,