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