MUNICH. 375 most double-family dwellings, and are of a very rude type. They are old without possessing historical or sentimental interest, and it is only their some what isolated situation in quieter parts of the city that has so far preserved them from extinction. They are constructed either of brick and plaster or of wood with a basis of brick, and in all probability they were erected a couple of centuries or more ago for the housing of labourers and others engaged on temporary works. Most of the “ Herbergen ” are in the rural style of architecture, with high gables, long sweeps of tiled roofs, and balconies running above one or two sides. As a rule these houses are very small, some of them, indeed, quite box-like contrivances ; the rooms are few and low, and the general internal arrangements primitive to a degree. The peculiarity about them is that up to a recent date they were all owned by their tenants, and this holds good even now of the majority, though the municipal authority is gradually buying out those owners whose property is flagrantly defective. In a majority of cases each story has a different owner, an arrangement which does not always facilitate harmonious relationships. Normal sanitary conditions cannot be said to prevail amongst the inhabitants of the “ Herbergen,” though on the other hand these houses are said to have enjoyed immunity from infectious disease when ocher neighbourhoods have suffered. A number of the tenants are small handicraftsmen who carry on their callings at home, in rooms which serve at once for working, living, and sleeping, in one case observed the odd arrangement existed of a bedroom being let by day to a cobbler while the tenants were away working in another part of the city. The following Table summarises the rents of working-class dwellings, as obtained for the purpose of this report :— Predominant Rents of Working-class Dwellings. Number of Rooms per Tenement. Predominant Weekly Rents. One room Two rooms Three rooms Is. Gd. to 2s. 4d. 3s. to 4s. 4s. Gd. to 5s. 9d. There is no great difference in the rents of working-class houses as between one part of the city and another, since Munich is without a clearly defined “ Old Town ” in the sense that Dresden or Aachen has it. Dent in Berlin being represented by 100, the corresponding figure for Munich is 62. The only direct local tax which is paid by the working classes is the income tax, but there are indirect consumption taxes in the form of octroi. The local income tax forms a percentage of the State income tax, which in Bavaria is payable by all incomes without exemption limit, though it falls lightly upon persons of small earnings. Taking the local super-tax at 130 per cent., the total income tax paid by the working classes would fall within the following ranges :— Class. Income. 1 2 3 4 5 6 7 8 9 10 11 Up to £25 £25 and under £37 10s £37 10s. £45 £52 10s. £60 £70 £80 £90 £100 £110 £45 £5210s £60 .. £70 .. £80 .. £90 .. £100 .. £110 .. £120 .. State Income Tax. Municipal Super-tax. s. d. 0 6 8 0 10 0 12 0 15 0 s. d. Exempted 3 11 5 2 6 6 7 10 10 5 13 0 15 7 19 6 Total. s. d. 0 6 1 0 2 0 6 11 9 2 11 6 13 10 18 5 23 0 27 7 34 6 For some years rents have been fairly stationary in Munich, and so long as the supply exceeds the demand, which it does at the present time, it is unlikely that any serious change will take place.