BREMEN.
105
For some years past the multiple has been 6| in Bremen and 6 in the rest of
the State territory. The following Table shows the State unit for certain
incomes, together with the actual amount of taxation payable :—
£45 to ¡£50
Above £50
£55
£60
£65
£70
£75
£80
£85
£90
£95
Income,
inclusive
to £55 inclusive
„ £60 „
„ £65
,, £70
„ £75 „
„ £80 „
,, £85
„ £90 „
» £95
„ £100 „
Amount of Tax Unit
S. d
1 0
3 0
Amount of Tax
on Basis of 6£ units.
s. d.
6 6
8 1&
9 9
11 41
13 0“
14 7t
16 3
19 6
22 9
26 0
29 3
The tax increases by 6d. for every additional £5 of income until the group
£230—£235 is reached ; after that the rise is 9d. 'for every additional £5 of
income, after £260 it is Is., after £300 it is Is. 3d., after £330 it is Is. 6d., and
incomes above £600 pay as “ tax unit ” a definite percentage rising from 1 per
cent, by twenty steps to a maximum of T20 per cent., which is the “ tax unit ”
for incomes exceeding £10,000. The tax is collected in moieties in August
and November. It is to be noted that as Bremen is an independent State
there is only one income tax, which is at once a State and a communal tax.
The street lighting and pavement tax is essentially a tax on householders,
and amounts to ò 1 per cent, of the rent in the town and 5 per cent, in the rural
area. Where the occupier is also the owner the tax in the case of buildings is
0T2 per cent, of the valuation in the town and OTOo per cent, in the rural area,
and in the case of land 3 and 2| per cent, of the net revenue in town and country
respectively. Persons who have received poor relief from the public funds
more than once during the preceding financial year are exempted from the
lighting tax. The water rate is levied both on occupiers and owners. Owners
pay in the town O'04 per cent, on the valuation of the building for taxation
purposes, or 1 per cent, of the net annual value, and tenants pay 0‘8 per cent, of
the rent, while in the rural area owners pay 0'04 per cent, of the valuation, or 1|
per cent, of the annual value, and tenants 1 per cent, of the rent. The
sewerage rate payable by occupiers is § per cent, of the rent, equal to about Id.
in the pound, and by owners 0'04 per cent, on the valuation. The three rates
together form 6| per cent, of the rent in the case of occupiers, and 0'2 per cent,
of the taxation value of the building in the case of owners.
On a dwelling rented at 3a. 6d. per week the lighting, pavement, and water
rates would amount to 9a. 11 d. per annum, on one rented at 5a. to 16a. Id.
It is noticeable that a considerable disparity exists between the rents of
working-class dwellings in Bremen and in the other towns within the, State
area or immediately contiguous, a disparity not invariably to the former s disadvantage.
Classifying all the rents of Bremen, Bremerhaven, and Vegesack in
■1900, so far as they could be estimated, they fell into the following groups
Annual Rent of
£5 or less
£5 Is. to £7 10s.
£7 11s. to £10
£10 Is. to £12 10s.
£12 11s. to £15
£15 Is. to £17 10s.
£17 11s. to £20
£20 Is. to £25
£25 Is. to £40
Over £40 and uncertain
Bremen.
3- 6
12 5
18 5
13 4
14 2
5-6
5-8
4- 9
5- 9
15 6
Bremerhaven.
Vegesack.
Percentage of the whole.
16
3-0
11-8
15 6
12 6
90
8- 7
9- 1
7-9
20 7
12-1
13- 4
163
7- 0
10-4
3-2
6-7
8- 8
T-3
14- 3
