REMSCHEID. 423 50 per cent, in the case of Roman Catholics. The taxation of certain groups of small incomes is therefore as follows :— Income Group. £21 to £33 inclusive £33 „ £45 £45 „ £52 10s. inclusive £52 10s. to £60 £60 to £67 10s. £67 10s. to £75 £75 to £82 10s. £82 10s. to £90 £90 to £105 inclusive State Income Tax. S. d. 6 0 9 0 12 0 16 0 1 1 0 1 6 0 1 11 0 Municipal Super Tux. s. d. 3 0 6 0 13 9i 0 8 7 7 16 9& 8 3& 19 9i 3 11 34 Church Tax.* S. d. 11 1 1 9 I 3 7 4 6 3^ 7 4 9 31, Total. i 2 £ s. d. 3 11 7 9& 1 7 12 44 3 2 17 7 3 15 4 13 5 11 * If Protestant households. Useful work in the matter of housing has been accomplished by a “ Public Utility ” Building Society, whose main purpose is to build houses and then sell them to workpeople on easy terms. The houses so erected are usually for two families, the two dwellings being sometimes side by side, with separate entrances, or on two floors, with a common entrance. In the latter case the occupier of the lower floor takes the whole house and lets so much of the upper floor as he does not require. The houses are grouped in colonies ; they are all well built and equipped, and each has a small garden. In some cases there is a small workshop beneath the house. Rent is paid on the 1st of each month, but only 10 times a year ; no payments are made on the 1st of January and the 1st of May, apparently because those dates follow close upon the Christmas and Easter festivals. The rents are calculated at 5 per cent, on the capital outlay ; but the aim is to sell the house, and the following method is adopted. The tenant pays one-tenth of the capital outlay on taking up his tenancy, and also makes an annual payment of 5 per cent, as above, and of 2 per cent, for sinking fund. On the one-tenth and on all subsequent contributions of 2 per cent, the society pays interest to the tenant at the rate of 3 per cent, per annum, and this amount also goes towards the paying off of the price. When one-third has been paid (i.e., in nine years) the house passes into the ownership of the tenant, subject to a mortgage held by the society, on which he continues to pay as before until the whole cost is discharged. Subletting is permitted by the society, subject to certain restrictions, and tenants find that they can sublet at £3 15s. or £4 per annum for each room. The society has also some “ blocks ” with seven families on each staircase ; the rents charged are £4 5s. per room per annum (inclusive of water). For each staircase there is a cellar, in which each tenant has a separate portion, and there are two small laundry rooms in each cellar ; there is also a small playing ground for children. Retail Pjiices. Groceries and other Commodities. A large amount of working-class trade is transacted with the “ Concord ” Co-operative Society, which has over 4,000 members, and 10 shops ; the total sales amounting in 1906-7 to above £52,000. It is noteworthy that the prices charged by this society are somewhat higher than those charged by the ordinary shopkeepers doing the same class of trade. There are also in Remscheid branches of several “ multiple ” firms, one with six shops, and all do a large popular trade. Open markets for the sale of farm produce, vegetables, and fruit are held in the large square opposite the Town Hall. Dr. Franz Ziegler, in his work " Wesen und Wert Kleinindustrieller Arbeit, besonders der Bergischen Kleineisen-industrie, published in 1901, gives the following list of the meals of the ordinary Remscheid workmen at that time :— First breakfast : Coffee, sandwich composed of a slice of white bread and a slice of black bread, and often warmed-up potatoes. Second breakfast : (taken during the morning pause in the works) : Coffee, beer or “ Schnapps,” and sandwich of bread alone, or bread with sausage. Dinner : Meat, bacon or sausage or pulse with potatoes and vegetables. Afternoon meal : Coffee or beer, and bread and butter, sometimes with a slice of meat or sausage. Supper : Milk soup, roast or baked potatoes, or potato salad, or eggs.