Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1889-08-01

very reasonable figure. Some details
may be not without interest, and will in
vite comparisons, for Berlin Is but little
smaller than New York, and is growing
nearly as rapidly, There were in the
city on April 1st, 1888, 344 941 dwellings
leased. subject TO tax, at an average rem
tai of $40 mBrks annually. City statistics
show that about two thirds of these (222,-
9l5) rented at from so to 400 mai ks, or for
less than 500 a year; two ninths (76 527)
wers valued st batween 4Ol and 600
marks; some 10, 900 more were rated he-
tween / 1,001 and 1.600 marks. and 10 000
others below 100 marks; so that more
than nineteen. tweptieths of the rents paid
were less then $500. Eleven Thousand
fell between this sum and 81 900. while
in the whole city only 5,l2l dwellings
had rental value of more than this, and
of these but 1882 were rated at oyer
50 600. I will leave it to the reader to
draw his own comparisons.
Tho other great source of revenue is
the income tag, which produces about
fourteen milliong. AS far as the city liz
concerned, incomes up to six hundred
maVks are free; from thence 20 8 600
marks the ''class tsx' rises in progres-
sive scale from nine " marks annually.
The state collects An equal tax, bnt in-
cludes the incomes below 900 marks in
two GLASSES, which pay respectively three
aud six marks annually; while, therefore,
the city gets from this source less than
three millions, the state collects nearly
four millions and half Incomes above
5000 marks are taxed per cent by the
state and equally by the city. o. such
there were In Berlin last April SO 464.
These were divided into Glasses ascend
ing by steps of 600 marks to 6 OG0 marks,
and by sreps of 1000 marks to 10, 600
msrks, and SO on, the largest income as
sessed, Herr Bleichroder's, being 2 460,-
600 marks.
As with rents, here 1t is interesting
also t, observe the distribution OF in
comes. Under one or the other of these
income taxes are ranged 474 Gil persons;
three hfths are exempt from the city tax,
siuce they earn less than 900 marks.
More than half the remainder bave in.
comes below 5000 marks. OF the SO, 1874
who pay income-tax at per cent, one
third (l2 29D pay on incomes under
4 200, a second third (i2 5l2) rank be-
tween o and 1900 about two -nirths
(S,U95) have incomes between this figure
aud IA 400; less than q tenth e 3o2)
have between this sum and 6D,0U0.
Above this amount there are but $50 in
comes in Berlin; "a Of these are above
800, 900 marks, representing that number
of millionaires according to American
reckoning. One other tax is paid di-
rectly by the psopie, the dog-tax. This
is rather q license than tag. however.
1t produces about $50, 900 marks.
An ao'ive discussion is now in progress
on the method of estimating the income
to be assessed. The present system is
largely rule of thumb. 1t seems usual
to estimate the income of the middle
class at about three times the house rent
increasing the ra'io as the rent rises.
This is evidently tax rather on outgo
than on income, and it is generally recog-
nized tnst most incomes are underesti-
mated. 1t is now proposed, with every
prospect of snccess, to require each per-
son to make q sworn declaration OF his
income. This would distribute the
burdens more justly, and though many
oppose it, it could be enforced If it were
undertaken. Foreign residents especially
seldom are taxed for third of their in.
come, often for not more than half their
actual expenses. / will give single in
stance. There ia now in Berlin o Boston
gentleman who had an unfortunate preju-
dice against lying to the assessors, aud
paid in his native city about 1900 in
taxes annually. On the Identical prop
ertv he pays here as permanent resident
Sl3 rent tax and S45 income tax, land
hs never told lie." II fully assessed
by city and state, his tax would be bnt
$l03 annually. Indeed. do not know
OF any place in America where the tax
dodger is SO we'll OF materially, to say
nothing of the sense or moral rectitude
which comes from an hOne4t though in
expensive discharge of ones civic duties.
| But to re urn to the budget Direct
taxation produced last year about 35 000,-
OOU marks. The aoureea OF this remainder
of the city's income shall be indicated
more briefly. The gas-Works paid the
interest on their ccst, lighted the city
without expense, ard had surplus of
4 900 GOO. To this the water. works
added l ) ,7UU, 900, with no charge to the city,
and the public markets contributed
800 900. There was, however, deficit
in the sewerage of $500, 900, so tnat the
city works ns,ted only about 600 600.
Licenses, rents aud sales furnished Z ,500.-
900, the largest item being the tax OF two
to seven per cent on the gross receipts OF
ali horse oGr lines, which produced more
than 1,000,0 600 marks. Fines aud fees
furnished 10000, school rate 2,000,-
00D, tue work. houses and insane
asylums 1900 ,000, the malt tax
5JU 0U0, aud minor sources OF revenue
S,000,0U0. About 9,O0U,000 was raised
by the issue o. 81 per cent bonds for per-
manent improvements.
! This brings me to the debt of Berlin,
90
1s2 SIS 900 marks. or this, las, ,S74 600
marks represents the cost Of tho city
works, gas, water, sewers, abattoirs, and
markets, which pay interest and sinking
| ia d from their receipts and leave
hendsoue ha.apos 10 the city. There re.
mains 81 100000 marks, calling for IN
aunusl charge for intere and sinking
tund of less than 66D 900 marks, or
about rs cents per capita. This is less
than half ths Gnuua Surplus from the
G ty works. Yet even this exsggera'es
the real deh', fcr the city had an invested
surplus OF 10 6OO,1 marks, to which it
has added G0u, ono durlng the past yaar.
Il may bs mentioned that the CITY col
lects also the rates for the support OF the
state and Roman Catholic churches from
| their members, ard manages a system of
mutual insurance against fire, assessing
the loss annually. Fos the year ending
October, 1887 there were 9, 500, ,0OO, 900 in.
sured az 40 annual cost Of ope.twentierh
| OF one cent.
1t has been shown how the city raissd
Last year 62 900 900 marks. To note the
use that was made of it may be of adyan-
tsve. For collecting the direct taxes
26O COO marks were appropriated about
right.tenths OF one per cent-and 80