STASSFURT. 
445 
lumber room. The rent paid for such a dwelling together with the garden is 
only £6 125. per year. The works management owns about 200 such 
dwellings. 
Rates and taxes are not included in rents. In Prussia all annual 
incomes exceeding £21 are assessed for the purposes of local taxation and 
annual incomes exceeding £15 for State taxation. The law prescribes that 
local income tax shall bear a definite ratio to the State income tax and the local 
super-tax at Stassfurt was in 1905 155 per cent, of the State tax, this 155 per 
cent, including 15 per cent, for the district rate. The following table shows 
the State and local income tax payable in Stassfurt by persons with incomes 
between £21 and £120 per annum :— 
Incomes between 
State Income Tax. 
£21 and £33 
£33 and £45 
£45 and £52 10s. 
£52 10s. and £60 
£60 and £67 10s. 
£67 10s. and £75 
£75 and £82 10s. 
£82 10s. and £90 
£90 and £105 
£105 and £120 
inclusive 
Exempted 
Exempted 
6s. 
9s. 
12s. 
16s. 
21s. 
26s. 
31s. 
36s. 
Local Super-tax. 
Total Income Tax. 
S. d. 
3 9 
6 3 
9 4 
13 11 
18 7 
24 10 
32 7 
40 4 
48 0 
55 10 
£ s. 
0 3 
0 6 
0 15 
1 2 
d 
9 
3 
4 
11 
7 
1 10 
2 0 10 
2 13 7 
3 6 4 
3 19 0 
4 11 10 
Since the sister town of Leopoldshall lies within the borders of Anhalt, its 
system of taxation is different from that of Stassfurt, but as a large number of 
Stassfurt workmen live at Leopoldshall reference to the system of. taxation 
there seems called for. In Anhalt a “taxation unit” is prescribed for each class 
of income, and a multiple of this unit is levied for the State tax and in addition 
a different multiple, variable from year to year, for the local tax. Thus in 1905 
the multiple for the State tax was 23 and for the municipal 12, so that working 
men living in Leopoldshall paid annual taxes as follows :— 
Incomes between 
£30 and £37 10s. inclusive 
£37 10s. and £45 
£45 and £52 10s. „ 
£52 10s. and £60 
£60 and £70 
£70 and £80 
£80 and £90 
£90 and £100 
Taxation 
Unit. 
d. 
? 
34 
f 
? 
State 
Income Tax. 
8. d. 
3 5 
4 7 
5 9 
6 11 
9 2 
11 6 
13 10 
17 3 
Local 
Super-tax. 
s. d. 
1 10 
2 5 
3 0 
3 7 
4 10 
6 0 
7 2 
9 0 
Total 
Income Tax. 
S. d. 
5 3 
7 0 
8 9 
10 6 
14 0 
17 6 
21 0 
26 3 
While thus workmen residing at Leopoldshall pay considerably less in 
taxes than those residing at Stassfurt, it should be added that school fees have 
to be paid in the former town, whilst in the latter education is free. Hence it 
often happens that workmen live at Leopoldshall until their children are old 
enouo’h to attend school and then cross the frontier to Stassfurt. 
Retail Pkices. 
Groceries and other Commodities. 
The working man of Stassfurt buys his food almost exclusively from the 
small tradesman. The “ multiple ” shop does not exist at all, and even the 
co-operative stores cannot exist independently but are a branch of the society at 
Bernburg, a neighbouring town, and the same is true of Leopoldshall. The 
explanation may be that comparatively few working people pay ready money, 
yet while the small tradesmen give credit they complain everywhere of the