206 RESEARCH 



and later, during the war, another committee investi- 

 gated the replacement of men by women in industry. 

 The accuracy and comparability of British and 

 foreign statistics of international trade (a matter 

 which also has been discussed, since the war, with 

 reference to imperial statistics) was reported upon 

 by a committee in 1905, which encountered much 

 difficulty in dealing with such statistics as were 

 available, and made recommendations for the reform 

 of the system. More than one committee have 

 considered the principles upon which income tax 

 should be levied and exemptions made, and their 

 inquiries were only superseded by those of the Royal 

 Commission which has recently reported. 



The labours of the committees which have been 

 mentioned as dealing with questions arising out of 

 the war, to which must be added those of the com- 

 mittee on credit, currency, and finance, resulted in 

 the adoption of an exceptional method of publication 

 by the Association. The results were collected in 

 a series of four volumes under the general editorship 

 of Professor A. W. Kirkaldy, of University College, 

 Nottingham, and published independently with the 

 sanction of the Council : their authority was at 

 once recognised and the demand for them exceeded 

 the supply. The material, therefore, was co-ordinated, 

 supplemented, and brought up to date, and reappeared 

 in its revised form in two volumes respectively 

 entitled British Finance, 1914-1921, and British 

 Labour, 1914-1 921, 1 which together form a record of 

 conditions during and after the war, brought together 

 by voluntary effort beyond praise, which cannot fail 

 to be of lasting value. 



1 Published by Pitman & Sons, 1921. 



