Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-02-24
ASSESSMENTS IN EUROPE
How Taxes Are AppOrtiOned in London,
Paris and Berlin
Rental Values Generally Recognixed
rs the Basis of Taxation
Special City Taxes.

Written for The Evening Star
In previous article wrote about the re-
lations Of the municipality to the general
government in the princips. European
states In my investigation / found much
that thought would interest the people OF
washington. 1t would not be inopportune
10 give the result OF an examination Of the
methods pursued in Europe in the matter OF
assessments and taxes.
mere Is but one system OF assessment in
Europe, namely. the rental system based on
the idea that property is worth only what
II VIII produce under fair conditions and
mat people do not invest their money will
iully IN unproductive property or property
efiat VIII not pay fair return on the invest
rheht- People who buy land unimproved
gam by Its growth. Property that cannot
oe rented Tor enough to pay taxes and leave
sonie margin Tor the owner must be reduced
In the assessment until a point is reached
where it will pay something 10 the state ana
the owner, too. This is considered fair TO
all parties concerned. There are various
modes of applying this principle but through
out all the states Of Europe it is the only
one recognized.
The Berlin Methods
In Berlin the assessment is made by n
board of assessors drawn from the several
classes subject to taxation. and the law
requires that each class be represented I'm
the board. Now there are four classes SUBJ
ject namely, trades, real estate land. and
those having an income above a certain
amount The classification ana assessing
Is done by this board upon information and
evidence or examination. The parties as
sessed may appeal to a central commission,
whose decision in the matter is final In
ahcnnnn Of auth,
the amount of annual income, the style of
living and annual expenditure is accepted
as sufhcient proof of a corresponding in
come. In assessing real estate the purpose
for which it is used makes considerable
alIerence as to the amount the owner
pays. All houses used for business pur-
used as dwelling. This is done TO stirnu-
late trade, and il is no uncommon thing TO
see some Of the finest houses fixed up as
stores, and In the best parts of the city.
one OF the strange things in the matter Of
assessment Is the trade tax a state tax
This is levied on commerce, hotels, restau-
rants, mill industries, freight establish
ments, manufactures. livery stables. ped
dlers &c. In order to estimate the amount
OF the trade tax to be levied il is custom
airy TO suppose a medium tax. Thus, n
there are eighty trade taxpayers in one
class at a given place, and the medium
from the total of such tax il found TO be 30
marks. the amount of the tax will be for
the next fiscal year 30xS0-2 100 marks for
the CLASS OF TRADERS concerned. In case one
is not able to pay the lowest amount-3o
marks-a lower rate is granted him, and
the difference must be made up by those
remaining of the eighty; 2,4Do marks must
be paid, no matter what percentage any in
divicual will be called upon 70 pay. The
amount of the individual tax is generally
fixed by committee of the trade.
In London.
The question Of assessment and taxation
in London is not quickly examined nor
easily described. English local govern.
nrent can only be called a system on the
lucus non lucendo principle. There is
neither coordination nor subordination,"
as Mr.. Chalmers says, among the numerous
authorities that regulate local affairs. The
governmental functions of the city Of Lon
don proper are divided between the corpo-
ration and a commission called the commits
sioners of sewers The former superintend
the police, the city markets. courts of JUS
tce, bridges and education. The latter. street
improvements. paving lighting. cleaning,
sewers and drains. sanitary works. etc.
The city Of London proper. with its an
Gent and hospitable corporation, with its
large revenues from estates tolls and
special privileges. is quite small, compris-
ing only 400 acres of ground ard $1,000
residents. The metropolitan district or
Greater London, as il is called, extends into
four counties. embracing 10 square miles.
with Population of more than 100000.
taxation CT S137. 700.145
The city proper enjoys some special and
peculiar rights of taxation. 1t taxes an
coal coming into the metropolitan district
at the rate of &c cents per ton. 1t collects
a wine duty of shillings about % cents
per ton or wine coming into the port OF
London as merchandise. IL also levies q
small tax on all grain imported into the
port OF London at the rate of 3-l6 of a
penny per hundredweight These are spe-
cial privileges that belong to the city.
In Paris.
France offers the best example of ma
ternalism in government to be found any,
where, Russia not excepted. In no other
place in Europe is the science Of taxation
so fully developed or its qualifications 20
extensive. Everything and everybody n
taxed, but 1t is so scientifically done that
the people do not feel it, nor DO they COM
pam. The Octroi reaches everything and
very much like the sentinels around a mill
itary camp. They number 5000 men. and
collect toll on everybody and everything
entering the city. The amount gathered in
1881 aggregated s30.00o.0oo. Then there is
a system of licenses so intricate and SO ex-
tensive that from the Octroi and licenses
they gamer enough to avoid n heavy real
estate tax. In fact, il is too small to he
taken into account. 1t consists of a small
TAX levied for the use of the sewers. The
city carries on several businesses in its
own name or farms out it's right to othera
Inc pawnoroking business is carried on by
the authorities. The undertakers' trade he
longs TO the city, and I'm various ways the
city monopolizes those trades general in
their nature and which yield a large rcys
erue. DANIEL MURRAY,