BARMEN. 73 In the following table the whole of tenements consisting of either two or three rooms are classified according to their yearly rents :— For two-roomed tenements the predominant yearly rents range from £6 6s. to £10, and for three-roomed tenements from £8 16s. to £15. Reducing these figures to a weekly basis, the following results are obtained :— These rents include the water rate. Rents in Berlin being taken as 100, the Barmen index number is 57. The rooms obtainable for the above rents are on the whole large and well provided with light and air. Exceptions to this rule are so few that they may be ignored. Ground floor rooms are loftier than those above ; a height of 12 feet on the ground floor is so common that it may be said to be the rule, whilst on the second and third floors the rooms are usually from 10 to 11 feet high and on the top floor about 8 feet. In most cases the rooms measure 15 feet in length and 10 to 12 feet in width. Floor coverings of any kind are seldom used, and an appearance of great cleanliness is conveyed by a coating of light brown paint, on the polishing of which much labour seems to be spent. In Barmen all incomes of over £45 a year are subject to a municipal income tax amounting to twice the State income tax. The following Table shows the municipal tax paid on certain ranges of incomes not exceeding £120 a year. Number of Tenements of Yearly Rent. 3 Rooms. £3 15s. and under £3 16s. to £5 ... £5 Is. to £6 5s.... £6 6s. to £7 10s. £7 11s. to £8 15s. £8 16s. to £10 ... £10 Is. to £11 5s. £11 6s. to £12 10s. £12 11s. to £13 15s. £13 16s. to £15 £15 Is. to £17 10s. £17 11s. to £20 £20 Is. to £22 10s, £22 11s. to £25... £25 Is. and over 88 468 408 62 19 12 5 4 1 1,286 1,250 1,433 1,210 1,300 36 170 472 588 484 73 21 7 7 5 Totals ... 8,342 Predominant Rents of Working Class Dwellings. Number of Rooms per Tenement. Predominant Weekly Rent. Two rooms 2s. 5(7. to 3s. 10Æ Three rooms 3s. 5d. to 5s. 9(7. Income. Municipal Tax. More than £45 up to and including £52 10s 12s. 18s. 24s. 32s. 42s. 52s 62s. 72s. 29088 K