264

HAMBURG.

Predominant  Weekly  Bents  of  Hamburg  Working-class  Tenements  (without
Bates).

District.

Inner  Town  (New  Town,  Old  Town,  and  St.
Georg).
“  Passage  ”  Houses  in  New  Town
Improvement  Area
Suburbs  of  Barmbeck,  Eimsbüttel,  Uhlenhorst,
and  Bill  warder  Ausschlag.

Hamburg  as  a  whole

Two  Rooms  and
Kitchen.

Three  Rooms  and
Kitchen.

4s.  Id.  to  5s.  9d.  5s.  9d.  to  7s.  8d.
4s.  Id.  „  5s.  2d.
6s.  4d.

4s.  Id.  to  5s.  5d.

5s.  9d.  to  7s.

4s.  7d.  to  5s.  9d.

5s.  9d.  to  7s.

Having  regard  to  the  size  of  the  town,  these  rents  cannot  he  considered
high.  Taking  rent  in  Berlin  as  100,  the  corresponding  figure  for  Hamburg
is  66,  a  figure  which  is  exceeded  by  four  other  of  the  33  towns  investigated  for
the  purposes  of  this  report.
As  Hamburg  is  at  once  a  State  and  a  municipality  there  is  only  one  income
tax,  and  this  tax  falls  on  all  incomes  above  £45.  The  method  of  incidence
is  as  follows.  What  is  called  a  “tax  unit,'’  which  is  progressive,  is  laid
down,  and  each  year  a  certain  multiple  of  this  unit  (in  1906  it  was  7)  is  levied
according  to  requirements.  The  unit  is  Is.  for  incomes  between  £45  and  £50,
and  it  increases  on  a  cumulative  principle.  On  incomes  between  £50  and  £100
the  tax  unit  is  Is.  plus  2'4d.  lor  every  £5  of  income  beyond  £50  ;  the  unit
continues  cumulative  until  a  rate  of  one  per  cent,  is  reached  in  the  case  of
incomes  of  £1,500  ;  then  it  increases  by  40  steps  to  a  maximum  of  1*20  per
cent,  on  incomes  of  £10,000.  The  working  of  this  somewhat  complicated
system  of  assessment  in  the  case  of  small  incomes  will  be  seen  from  the
following  Table  :—

Income  Group.

£45  to  £50
Over  £50  and  to  £55

»  £55
,,  £60
,,  £65
,,  270
,,  £75
»  £80
,,  £85
,,  £90
,,  £95

£60
£65
£70
£75
£80
£85
£90
£95
£100

Tax  Unit.

S.  d.
1  0
1  2-4
1  4-8
1  7-2
1  9-6
2  0
2  24
2  4-8
2  72
2  96
3  0

Total  Taxation  on
basis  of
Seven  Multiples.

S.  d.
7  0
8  4%
9  9&
11  2
12  7
14  0
15  4f
16  9%
18  2
19  7
21  0

Where  a  family  consists  of  not  less  than  four  persons  with  an  aggregate
income  not  exceeding  £250  the  tax  is  reduced  by  one-quarter,  and  where  the
aggregate  income  in  such  a  case  does  not  exceed  £  100  the  tax  is  reduced  by  onehalf,
  but  should  the  family  consist  of  six  persons  the  reductions  are  one-half  and
three-quarters  in  the  case  of  incomes  not  exceeding  £'250  and  £100  respectively.
There  are  other  ameliorations,  as,  for  example,  the  exemption  from  taxation  of
such  portion  of  an  income  as  goes  in  contributions  under  the  Imperial  Insurance
Laws.