Cost of living in German towns

Bibliographic data

Monograph

Identifikator:: 866449027

URN:: urn:nbn:de:zbw-retromon-93831

Document type:: Monograph

Title:: Cost of living in German towns

Place of publication:: London

Publisher:: Stat. Off.

Year of publication:: 1908

Scope:: 1 Online-Ressource (LXI, 548 Seiten)

Collection:: Economics Books

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MANNHEIM. 341 For local purposes incomes from £5 to £45 are assessed at £5, and above £45 the State assessment is taken, while the lax is variable from year to year ; in 1905 it was about half the State tax. The church tax is a percentage of the income tax, so far as the working classes are concerned, though persons who pay other local taxes—the land, house, or occupation taxes—pay a percentage on these as well. The Jews likewise pay a synagogue tax, levied in the same way. There is a certain inequality in the actual incidence of the income tax, inasmuch as small incomes are not always declared but may be assessed, but its operation may be illustrated by representative cases noted in the course of house visitation :— Occupation of Taxpayer. Annual Income. Fitter ... Moulder Plasterer Carpenter Glazier... Fitter .. Day Labourer Gas work er Stoker ... Lumberman Artisan Day Labourer £ s. d. 124 16 0 101 8 0 88 8 0 85 16 0 78 0 0 74 4 0 70 4 0 67 12 0 65 0 0 62 8 0 62 8 0 54 12 0 State Income Tax. S. d. 29 6 15 0 12 0 10 6 12 0 7 6 12 0 11 11 12 0 10 6 7 6 4 94 Local Income Tax. S. d. 14 4 7 6i 6 6 5 2 5 11 3 84 5 3 5 11 6 0 5 0 3 1 2 11 Church Tax. Total Taxes. S. d. 3 n 1 9 0 11 1 3 0 8& 0 10 1 o* 1 5 1 5 0 10 s. d. 47 5& 24 34 19 5 16 11 18 7& 12 0& 18 3& 19 3 19 5 16 4 11 54 7 84 Monthly tenancy is the rule, though rent is often paid fortnightly. Formal printed contracts of tenancy are customary, especially where house property is managed by agents for its owners. In these contracts the landlord usually reserves the right to give immediate notice, without waiting for the fortnightly term day, when a tenant is in arrear with the rent, even to the extent of three days, should there be reason to believe that his furniture is not free from debt and so cannot be pledged as surety for the rent, and when the value of his chattels is not sufficient to cover two instalments of the rent. The right to sublet can only be exercised subject to the landlord’s sanction, and some contracts pro hibit the taking of lodgers. A good deal of the working-class property is in the hands of large owners, for the most part builders in practice or retired, though many private investors have sought this outlet for their capital, and the number of small house owners is considerable. The dwellings mostly built and mostly in demand at the present time are those of two or three rooms with kitchen. During the past three years new tenements have been provided as follows :— 1903 1904 1905 Total, 1903-5 Percentage 1903-5 t 1905 One room (with kitchen). Two rooms (with kitchen). 92 93 63 248 76 421 396 433 1,250 38-1 35 7 Three rooms (with kitchen). 276 252 436 964 29-5 36-0 Four rooms (with kitchen). 106 130 172 408 12-5 14-2 More than four rooms (with kitchen). 141 152 108 401 12 3 8-9. Total. 1,036 1,023 1,212 3,271 100-0 1000

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