4 88 ZWICKAU. It will be understood that no element of local rates other than water rate, is comprised in the rents quoted for Zwickau. Here, as in other parts of Germany, taxation for local purposes takes the form of an income tax levied as an additional percentage of the State income tax. In Zwickau this ratio is 130 per cent. The amount payable in respect of local income tax on certain rates of income in Zwickau is shown below :— * Income Class. Amount of Tax. £ S. Over 20 0 » 25 0 ,, 30 0 „ 35 0 „ 40 0 „ 47 10 „ 55 0 » 62 10 „ 70 0 „ 80 0 „ 95 0 £ s. tip to 25 0 „ 30 0 ,, 35 0 » 40 0 „ 47 10 „ 55 0 » 62 10 „ 70 0 » 80 0 „ 95 0 „ 110 0 £ s. d. 0 14 0 2 7 0 3 11 0 5 2 0 9 1 0 13 0 0 16 11 1 0 10 16 0 1 13 10 2 6 10 In conclusion, it may be stated that, so far, Zwickau does not appear to have been seriously troubled with the problem of housing, the supply of small dwellings having always kept pace with the demand. Ko municipal housing schemes have therefore been undertaken. Retail Prices. The only local circumstance deserving of mention as calculated to affect the retail prices paid by the working classes of Zwickau for their household provisions, is the presence of a flourishing co-operative society with 13 branch stores and a membership—almost entirely working class—of about 6,300, which may be taken to represent a population of some 20,000 persons. The sales of this society during the twelvemonth ended June 30th, 1905, amounted to £130,000, which, it should be added, includes £9,600 representing beer sold at two restaurants owned by the society, £4,900 representing boots and shoes, and £750 in respect of sales (chiefly of bread) effected through a number of small shopkeepers, wdio issue coupons to purchasers similar to those issued at the society’s branch stores, and redeemable by the society on the same terms. It does not appear on the whole that the prices charged at the co-operative stores are lower than those of the private shopkeepers. Bread is a notable exception however. The ordinary household rye bread, which the society sold at the rate of 18^ pfennige per kilogram (or, say, id. per 4 lbs.), cost at the ordinary baker’s shops from 23 to 26 pfennige (or, say, 5^ä. per 4 lbs.). Ko statutory weight is prescribed for the loaf in Zwickau, so that a rise in price takes the form of a reduction in weight of the loaf and vice versa. For sugar (a white granulated variety known as Melis) the co-operative society actually charged more than did the private dealers, by whom they alleged that it was being sold as a “ leading article ” at a loss in order to attract custom. The same is true of paraffin. The co-operative society, it should be added, paid its members a dividend of 11 per cent, on their purchases in the year ended June 30th, 1906. Groceries and other Commodities. The prices most usually paid by the working classes of Zwickau at October, 1905, and October, 1906, for some of their principal household provisions, other than butchers’ meat, are shown in the subjoined table, which is based on the verbal statements of 15 shopkeepers and retail dealers in different parts of the town. It will be seen that there was very little change in the price of groceries between the two dates.