Local Councils are second only to the central government in the variety and size of their activities. Many of us live in their houses, our children are taught in their schools and technical colleges, we often ride on their buses over their roads and walk in their parks, we listen to concerts in their halls and read books from their libraries. The financial administration which these activities demand is as complex as the services are varied and vital. But Dr Marshall's book on this important subject is neither involved nor fragmentary. Deftly he explains the internal organization of local authorities, describes the responsibilities with which Councils generally charge their Finance Committees, and then analyses stage by stage the methods employed by Chief Financial Officers and the Chief Officers and staffs of all departments to implement the Councils' policies. Dr Marshall, City Treasurer of Coventry, past chairman of the Executive Council of the Royal Institute of Public Administration and past president of the Institute of Municipal Treasurers and Accountants, is well known in the world of Local Government finance. With this authoritative book he has earned the gratitude of all Local Government financial officers, their colleagues in other departments, and of students who seek a text book based on great practical experience. He has also produced a work which will be read with interest by those concerned with the similar functions and problems of financial administration in large scale private industry and the other branches of the public services.