HAMBURG.
265
As Altona is a Prussian town, the usual State income tax is payable by all
persons with an income exceeding £45. The municipal super-tax falls on
incomes above £21. The taxes which fall upon small incomes are as follows : —
Income Group.
State Income
Tax.
Municipal
Super-tax.
Total Income
Tax.
Above £21 to £33 ...
„ £33 to £45 ...
„ £45 to £52 10s.
„ £52 10s. to £60
„ £60 to £67 10s.
„ £67 10s. to £75
„ £75 to £82 10s.
„ £82 10s. to £90
„ £90 to £105 ...
£ s. d.
0 6 0
0 9 0
0 12 0
0 16 0
1 1 0
16 0
111 0
£ s. d.
0 8 5
0 12 0
0 18 0
14 0
1 10 0
1 16 0
2 2 0
2 8 0
2 17 0
£ s. d.
0 8 5
0 12 0
14 0
1 13 0
2 2 0
2 12 0
3 3 0
3 14 0
4 8 0
Thus where Hamburg workmen with incomes of £l and £1 10«. weekly
pay 85. 4Jr/. and 15s. 4j¿., respectively in income tax per annum, the same
workmen in Altona pay £1 4s. and £3 3s.
The effect of this higher taxation is that while a large number of Hamburg
workmen are found in the factories of Ottensen, as a place of residence Altona
does not attract them.
Every year the municipal authorities of Hamburg enumerate the rents of
the town, and in 1906 the rents of 185,220 inhabited dwellings were classified
as follows :—
Annual Rent.
£5 or under
£5 Is. to £10
£10 Is. to £15 ...
£15 Is. „ £18 15s.
£18 16s. to £22 10s.
£22 11s. „ £30
Above £30
Equivalent Weekly Rent.
Is. Ilf/, or under.
Is. 1 lr/. to 3s. lOiZ.
3s. 10iZ. „ 5s. 9rZ.
5s. 9cZ. „ 7s. 2d.
7s. 2d. „ 8s. 8cZ.
8s. 8tZ. „ lis. 6¿Z.
Above 11s. 6iZ.
.Number.
1,299
8,171
43,555
31,311
27,033
28,869
44,982
Per Cent, of Whole.
0-7
44
23 5
16*9
14 6
15 6
243
The relative supply of smaller dwellings, those rented up to £20 per
annum or 7s. 9d. weekly, during the period 1893 to 1906, is shown by the
following table, giving the percentages of all inhabited dwellings which fell in
each year to the rents specified :—
Percentages of all rents which fell within the amounts stated.
1893
1894
1895
1896
1897
1898
1898
1899
1900
1901
1902
1903
1904
1905
1906
Year.
£5 and under.
09
0- 9
09
1- 0
1-9
09
0-9
0-9
0-8
09
0-8
0-8
0-8
0-7
0-7
£5 If. to £10.
10- 3
111
11- 6
119
11-6
116
9-7
8-5
72
72
62
58
52
49
44
£10 U. to £15.
27 3
283
29-2
29 4
29 7
29 5
29-1
28-1
26-8
26-9
25 7
24 9
25-0
24 6
235
£15 If. to £20.
18-5
18]
J 7-7
17-5
17 6
17- 9
18- 7
19- 7
20- 6
20 7
213
216
22-8
23-5
It will be seen that the three groups of rents rising to £15 have for some
years steadily decreased relatively to the whole, while the group of rents from
£15 to £20 "has increased continuously since 1896.
The Statistical Office of Hamburg has on five occasions during the last
forty years investigated the relation between the rents and incomes of various
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