In a review in the Geological Magazine for 1913 of an important paper by Cumings on the development and systematic position of the Monticuliporoids, it was pointed out that the elucidation of the post-embryonic stages of that group conclusively proved them to be Polyzoa, and disposed of Kirkpatrick's contention that they were allied to Merlia, a recent siliceous sponge. Thus, further to prove the dissimilarity between the Monticuliporoids and Merlia is to flog a dead horse. Nevertheless we welcome the excellent figures by Cumings and Galloway of the microscopic structure of the two organisms showing that the skeleton of the one is formed of super-posed layers and the other of radiate spicules so adjusted as to form a mesh-work.