The Review of Reviews. 



NOVEMBKR. M) 1 



I'iiat ;i])iH'ar.s tu !«• a fair and accur- 

 The Lion and itf summing up of the situation. 

 the Lamb. Resolutions recently carried by Con- 

 grcgationalists and Presbyterians 

 have made it cjuite clear that the negotiations have 

 failed and could not be continued with any hope of 

 success. The result of the ten years' negotiations is 

 disappointing, if natinal. From the beginning the 

 pro.spects of success were speculative. It is, of 

 course, generally recognised that, theoretically, the 

 reunion of the Evangelical Churches is possible and 

 desirable ; but the difference between theory and 

 juactice is one of surrender and the trouble is to 

 find not the altar, but the willing sacrifice. The 

 id(ra of a composite Church in which each denomina- 

 tion shall be able to clearly recognise itself without 

 undue disfigurement seems impossible of attain- 

 ment. Success tarries until some scheme shall have 

 h(?en evolved whereby the lamb may lie down with 

 the lion without feeling that it is inside. Of the 

 <lifferences which would have to be reconciled in any 

 scheme for evangelical reunion, doctrine and polity 

 are jxtpularly supposed to be the most awkward. 

 There is also the difference of atmosphere, and of 

 these three — doctrine, polity and atmosphere — the 

 greatest, probably, in the mind of the rank and file, 

 is atmosphere. 



I'hf month has been saddened by 



Mount Lyell an apjialling mining disaster in 



Disaster. Tasmania. On .Saturday, Octolier 



12. a fire broke out at the 700 ft. 



level of the N'orth Mount I-yell mine, in which a 



day shift of about 150 men was working. It is 



believed that the molor-pump blew out, and caused 



tiie firing of ihe chamber-house, a structure of 



particularly inflammable wood. The flames set fire 



to the mine timber, and the burning timber in turn 



set fire to the ore. The fire quickly spr<'ad with 



alarming ])ros])cots. The mine workings became 



filled with smoke, anil it soon became apparent that 



nothing Init a miracle could sav(^ many of the miners 



from death by suffix-ation. As soon as ihe disaster 



was reported, rescue parties set to work, bul the 



work was difficult and dangerous, on .iceounl of the 



deadly fumes to be encountered. Nothing deterred 



the brave rescuers, however, and at the risk of their 



own lives there w<'re i)lenty of volunteers. The 



work of rescue continued for a full wix'k, and many 



H'.scues were effected. 'Ihe latest ligures up to time 



of writing siiowed that of the 95 men believed to 



haxe l)ecn in the mine after the fire on the Saturday, 



5.4 were r<-scued. Iea\ing .41 either dead or missing. 



Heroism. 



The rescue work which resulted in fifty of the mincr.- 

 imprisoned at the icoo ft. level being saved refle<;ted 

 the highest credit on those who planned and cqxtteil 

 it through .so successfully. The chief problem wa^ 

 how to get the survivors out of the mine, as the 

 shaft was out of order, owing to the effects of the 

 fire, and repairs were impracticable. The men hail 

 to climb part of the way, and be hauled the rest. 

 From the 1000 ft. level to the 700 ft. level th, \ 

 were hoisted b\ .the engine winze. lietwcen ili- 

 700 ft. and the 500 ft. level they had to climb ,1 

 150 ft. ladder. Tt was an exhausting experience tor 

 all concerned, and cxxupied six and a-half hours. 

 The saving of so manv lives was, however, sufficient 

 reward. 



The disaster furnisiies a stoi y of 

 Splendid splendid heroism, which everybody 



has been ready to recognise. I'he 

 accounts furnished in the press day 

 by dav of the nobility and unselfishness of character 

 displayed alike by the rescue parties for their com- 

 rades in peril, and by the entombed men for each 

 other, has stirred everybody's heart with pride. 

 " Out of the gloom of the surroundings," as Mr. 

 Josejih Cook voiced the .sentiment in the House of 

 Kepresentatives, " we have been glad to .se<- bright 

 gleams of heroism, and to note the efforts made 

 to rescue the entomljed. It makes one feel glad and 

 proud of his race when he .sees men braving dang<;rs, 

 even to the sacrifice of their own live.s, if hajjly 

 thev may rescue .some of the lives of those Iielow." 

 Some of the deeds of valour deserve to be recog- 

 nised, and it is gratifying to find that the Prime 

 Minister's thoughts are turned toward instituting 

 some national form for the recognition of heroes of 

 the first class. Interrogated in Parliament as to 

 what form of recognition he favoured, Mr. Fisher 

 replied, " Some token which alone is \-ahied by tlv 

 brave." 



Ihe uicidetices of taxation are 

 Incidences of wavs puzzling and vexatious to l.i 

 Taxation. ,,^,,;, ^^.|^q j,^;. j^ p,,y_ This is more 



pcvuliarly the ca.se in regard to the 

 income tax than any other form of taxation. The 

 Victori.ni Full Court has given its decision in an 

 appeal as to the right or otherwise to deduct the 

 anxMints paid with respect to the Fedei-al land tax 

 from the taxable income for the purpo.se of tb'. 

 State income tax. On the face of it the la) mind 

 would conclude that the deduction is reasonable. 

 Tlie Victorian Full Court, in efftx-t, argued that the 

 d.-duction was rea.sonable. but nilod it out Ixjcause 



