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 one- 
half, 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.