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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