BERLIN. 
^8 
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Predominant Penis of Working-class Dwellings in Berlin and Suburbs. 
Berlin— 
North 
East 
Together ... 
Charlottenburg 
Rixdorf 
Reinickendorf— 
Old buildings 
New 
Predominant Weekly Rents. 
Two rooms. 
4s. 7d. to 5s. 9d. 
5s. to 6s. 2d. 
5s. to 6s. 
4s. Id. to 5s. 9d. 
4s. to 5s. 
2s. 4d. to 2s. 10c?. 
2s. 10c/. to 3s. 5d. 
Three rooms. 
6s. 4c/. to 8s. 4c/. 
7s. 4d. to 9s. 3d. 
7s. to 9s. 3c/. 
7s. to 9s. 3c/. 
5s. 9c/. to 6s. 9c/. 
4s. Id. to 5s. 9c/. 
6s. 9c/. to 7s. 8c/. 
In general it may be said that there is a difference of about 2s. per room 
per month as between front and back dwellings. 
The only local tax which wage-earners pay is a supertax of 100 per cent, 
of the State income tax, for there is no householders’ rate as understood in 
England. All persons with incomes over £45 are liable to the payment of the 
State tax, but liability to the payment of the local surtax begins with an 
income exceeding £21. The municipality of Berlin, however, in virtue of the 
option secured to it by law, exempts from local taxation all incomes not exceed 
ing £45. Thus, of a total of 699,860 individuals who might have been assessed 
to the communal income tax in 1905,137,613, or 19*6 per cent., were exempted. 
The following individuals with incomes between £45 and £150 were taxed for 
local purposes, and also paid the same amount in State income tax :— 
Table showing incomes assessed for local taxation :— 
Income. 
Over £45 but 
£5210s. 
£60 but 
£67 108 
£75 but 
£82 108 
£90 but 
£105 „ 
£120 „ 
£135 „ 
not over £52 10s. 
but not over £60 
not over £67 10s. 
. but not over £75 
not over £82 10s. 
. but not over £90 
not over £105 
,, £120 
„ £135 
„ £150 
Total 
Local Tax. 
0 12 
0 16 
No. of Persons. 
189,015 
117,907 
59,611 
41,987 
18,795 
20,767 
17,543 
16,756 
10,876 
11,984 
505,241 
Per cent, of the Whole. 
37 41 
23-34 
11-80 
831 
3 72 
4-11 
3-47 
3-32 
2-15 
2-37 
100-00 
It appears that of a total estimated revenue from the communal income 
tax due in 1905 from individuals (companies excluded) of £1 408 800 
£338,288 or 24 per cent, fell on the 505,241 taxpayers (90 per cent, of the 
whole) with incomes not exceeding £150, and £109,762 or 7-8 per cent' fell on 
the 306,922 taxpayers (54-6 per cent, of the whole) with incomes between 
£45 and £60, this latter amount being about 7s. 2d. per head, which was their 
total direct obligatory contribution to the rates. 
There are other municipal taxes, but either they are property or trade 
taxes, or they are luxury taxes, like the dog tax and the local excise on beer 
The net yield of all the communal taxes in the financial year 1904-5 was 
£1 18a. Id. per head, against £1 15a. 6d. in 1903-4. With a view to increasing 
its resources and at the same time to imposing a certain indirect check upon 
speculation in building land, the City Council of Berlin some vears Lo 
introduced a tax upon all transactions in real estate. The amount is 2 per cent 
of the purchase money where the land is not built upon, and 1 percent on 
land built upon, and the yield in 1905 was £330,000. This tax is now bLim? 
supplemented by a tax on unearned increment (the " increased value tax ”1 
which was in piinciple approved by the Council in the spring of 1907 Already