New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-18
PRUSsIAS INCOME TAX LAW.

M,fI1IIX AND HIS ASSOCIATES MIGHT HAVE
STUDIED ITS WORKINGS WITH PROFIT.
Washington. May II (SpeciaD.-Of course. IL would
not have suited the purposes or Benton McMiiih
and his Democratic Populistic associates, or the
late Ways and Means Committee. who framed the
income tax provisions OF the Revenue law or lSs'
to study the legislation OF other countries on the
subject II they had done SO. and had profited
thereby the country might have been saved a good
deal OF uncertainty and vexatlon. the law itseir
might have escaped a trial by the Supreme Court
at least until after 1t had been put into operation
and the Treasury might have obtained revenue
which Il greatly needed. Mr.. McMin and his as
soclates would have discovered. II they had con-
suited the Prussian law and It's operations, for ex-
ample that all incomes In excess OF Sli 20 year are
taxable, so that complaint OF inequality on that
score can be made. In the year 1919 the tax
was assessed upon 25l9cos persons. and 1"22 soce-
ties and corporations. the former contributing
ST 1856 si and the latter slsb.272 The total popu.a-
ton was $751; 3 considerably less than onehalf the
population OF the United States and 2,23302i were
exempt because their incomes amounted to less than
900 marks (s2l4 9W each or because OF their foreign
nationality.
The population affected by tho tax included
47c2 $50 persons living in cities and 44H.sl In the
country making total OF 9.lE i26 individuals rep
resented by 257s0Os taxpayers OF whom l476.N3 be-
longed 10 cities and 02.l99 10 the country dis
,rlcts The estimated total income OF all the tax
payers amounted TO sl.3767si,9S OF which city IN
comes contributed ss3sS79.olI and country Incomes
$40 +oo 7sl. The average income was $751; the aver
age country income s2 and the general average for
both city and country sJ6
The tax assessed upon individuals, amounting to
81 iassli was distributed follows: For cities.
Soci IA, for the country SiV2o3i. The tax OF each
taxpayer averaged 2.lj per cent In the cities. Is
per cent I'm the city districts l6l per cent IN the
country, and lbs Der cent In general or incomes L.
c.arcd. The tax FOR each person amoLWeI TO 81 -
IN the cities. s. - In the city districts ana ~ cents
I'm N. country The genera. average Was A's cents
10 each person There Only 32l.2s5 actual TAX
PAYERS who had an Income OF more than 300 marks
IslD OF whom ~ 1o3 resided IN cities and .S5% IN
the country. The entire total revenue OF these
persons was. respects rs source divided as FOL
lows. l. From personal property. &ll.2JsoN z. From
real estate tisf.ii 80. g. From commerce. Industry
ana mines s2-7.ge.S1 = From Other gainfu 9ccu-
tai there must b. deducted 500 2eio' representing
the interest 81 the debts and other permanent IN
cumhrances.
More than two-thiris Of the entire tax upon tho
revenue borne by taxpayers whose Income was
more than 500 marks 1$1lD. and whose numbers
were little than per cent OF the total
population and onc-eighth part OF the grand total
81 taxpayers The distribution Of the taxpayers.
according - the amount OF their incomes was AZ
follows t.ii n 20 VIA 2iT12 persons: Sii 10 Ills.
3r7o9 81. rs 20 N.-t. &.dS5. more than N,9G. 72,0s