200 
DRESDEN. 
The figures in this table relate to conditions as they were on the date of 
the Housing Census of December 1, 1900 ; but in the opinion of municipal 
officers of great practical experience in matters relating to housing in Dresden, 
the proportions shown above are not likely to have undergone any material 
change in the meantime. A similar census, of which the results have not yet 
been published, was undertaken at the end of 1905, and from the material 
collected on that occasion the Director of the Municipal Statistical Office has 
been good enough to furnish particulars of the rents of 1,502 working-class 
tenements consisting of not more than four rooms and distributed over the 
17 urban districts into which the town is divided. Of the 1,502 tenements, of 
which the rents have been supplied, 955 consist of either three or four rooms. 
The tabulation of these gives the following results :— 
Predominant Rents of Working-class Dwellings. 
Number of Rooms per Tenement. 
Three rooms 
Four rooms 
Predominant Weekly Rents. 
3s. 10(7. to 5s. 2d. 
4.S. to 5s. 9(7. 
This result strengthens the conclusion to which one inclines after observing 
a large number of tenements occupied by working-class families in different 
parts of the town—viz., that the bulk of such families are housed in good three- 
roomed dwellings, or else in inferior four-roomed dwellings for which they pay 
little more (and sometimes even less) rent. Taking rent at Berlin as 100, the 
corresponding figure for Dresden is 54. 
No element of local rates or taxes (except water rate) is included in the 
rents given in the foregoing pages, since the occupier of a dwelling is assessed 
for his share of the general local burdens, not in his capacity of occupier, but 
in his capacity of earner of an income. One of the main branches of municipal 
revenue consists of an income tax levied over and above the State Income Tax, 
and standing in a fixed ratio to the latter. In Dresden this ratio is 54 per 
cent. All incomes exceeding £20 a year are subject to State Income Tax. 
The scale of the tax payable on incomes up to £110 per annum is shown 
below :— 
Class. 
la 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
Yearly Income. 
Over £20 
,, £25 
„ £30 
,, £35 
„ £40 
,, £4? 
„ £55 
,, £62 
„ £70 
,, £80 
,, £95 
to £25 ... 
„ £30 
„ £35 ... 
„ £40 
„ £47 10s. 
10s. to £55 
to £62 10s. 
10s. to £70 
to £80 
„ £95 
„ £110 ... 
Amount of State 
Income Tax. 
Shillings. 
1 
2 
3 
4 
7 
10 
13 
16 
20 
26 
36 
The amount of a parent’s income assessed for income tax is reduced by 
£2 10s. in respect of every child between six and 14 years of age whom he has 
to support, so long as the parent’s income does not exceed £155 per annum. 
On the other hand, a child who is beyond the school age and helps regularly 
at the parent’s trade (otherwise than as an apprentice), even though such child 
receives no remuneration, is assumed to be earning the same amount as the 
parent would have to pay a stranger for the same services, and income tax has 
to be paid on that amount. 
From the scale it will be seen that 'a workman earning 20s. a week would 
come under Class 5 and pay 10s. a year State Income Tax. The tax (corre 
sponding to our local rates) payable by such a man would in Dresden represent 
54 per cent, of 10s, or about os. 5d. per annum, that is a little more than id. 
a week.