The Washington times. (Washington [D.C.]) 1901-1902, 1902-02-26
PRUSSIAN INCOME
TAX LAW EXTENDED
1t Now Affects the So-Called
HohenZOllern Lands.
HELG0LAND is NOT INCLUDED
Number Liable for Taxation Has In
creased FOrty-nine Per Cent in
Last Decade Against Thirteen Per
Cent Increase in Population.

In the consular reports of yesterday
| morning appears a report from Ambassa-
dor White as to the Prussan income tax
for the year 1901. He writes:
THE law under which the Prussian in
come tax is levied went into effect June
"a, 1891. Roughly speaking all incomes
of more than 900 marks (S21i20 a year
are taxed. Incomes from 800 marks up to
1O,5oo marks Gs21i.2O up to s2.is9) are
divided into twenty-six classes, the tax
rising from six marks (s1.43) annually
for the lowest class to 300 marks (s71.4O)
for the last. Incomes of more than 1O.500
marks t$2. 49O are taxed upon \ special
and more rapidly progressive scale. Under
the application of the law, the number
of persons liable to taxation has con-
tinuaily risen. and except during the
second and third years. the amounts yield
ed by it to the state have also steadily
increased"
Extends to HohenzoIIern Lands.
BY law passed July 2, 1900 this law
was extended to the so-called "Hohenzol
Tern lands in South Germany, so that ii
now affects the whole Kingdom of Prus-
STA, with the exception of the Island of
Helgoland. According to the census of
1890. the population of Prussia was then
in round numbers % SOC, goo; according to
the census of 1900. it had risen to 81 ,0OO,-
OO0-an increase of over 10 per cent. Dur
ing the decade of 1S921901. the income
tax statistics show the following in
creaSes:
In 1901 the total population liable to
the tax was 3.6i9, ISIS; the total value of
their incomes liable to the tax was $751;
49,, PSI marks (S2, 107 .295. 37S) and the to-
tai amount of the income tax was 1885,
1SS. 6S4 marks C$44 AS, 500. As against the
statistics for 1892, the number of those
liable to the tax showed an increase of
1863 per cent tan increase of 1.9S per
cent. as against 1900; the amount of in
come, an increase of 1888 per cent tan
increase of I.34 per cent, as against 1900;
and the amount of the income tax, A9.7
per cent tan increase OF III per cent, as
against 1901. In 1901 the number of
mon physical persons-that is. corpora
lions. etc.-liable to the income tax was
1851, without incomes liable TO the tax of
AIS, l244S3 marks ts113. 793, 62O, paying an
amount OF is. 76l 5S4 marks "a. i65,25D.
Increase in Income Tax.
"The number of physical persons liable
was 1886. 521, with incomes liable to the
tax of 81, 1898 sol ISL OF which 81 ,395 ISL 800
came from towns and 1893. AS 100 from
the country. 1t will be noticed from the
above that while the population of Prus-
STA has increased during the last decade
to the amount of, roughly. - per cent,
the number of persons liable to the in
come tax has increased over ~ per cent.
While the total OF their incomes has risen
in about the same proportion, the aver
age of their incomes has diminished. the
dimnution since 1900 being S5.T.
This shows clearly that the number
and amount of the smaller incomes have
increased in greater proportion than
those of the larger ones. An example of
this increase is the number of persons
having incomes OF more than sI14. which,
since 1900. has risen 5 per cent-from
l12 goo To 49, 700. -