‘real’ taxes, it is necessary that a one-sided strain on them 
should be avoided. For this reason the Local Taxation-Law pre- 
scribes the following general mode for the allotment of the 
required amount to the different kinds of rates. 
Up to 1009, of the ‘real’ taxes may be levied without 
taxing the income at all. If both ‘real’ and income-taxes 
be levied, the community shall levy of the ‘real’ taxes 
not less than the percentage levied of the local addition to 
the government income-tax, and not more than half as much 
again. Thus, if a local community levy 1009, of addition 
to the government income-tax, it shall be entitled to levy 
up to 1509, of the ‘real’ taxes assessed by the State for 
the purpose of local taxation. If the ‘real’ taxes exceed 
1509, and at the same time an income-tax be imposed to 
the amount of 150%, for every percent of ‘real’ taxes be- 
yond that, 2 9/, of the government income-tax may be levied. 
But the local community shall not have the right of claim- 
ing more than 2009, of ‘real’ taxes, and if more than 100%, 
of local addition to the government income-tax be wanted, 
the government have to be asked for their consent. 
This ratio of taxes remains unaltered, if a local com- 
munity have introduced special ‘real’ taxes, that is to say, 
the sum total of the ‘real’ taxes required must be reduced 
to, and expressed by, the percentage of the ‘real’ taxes 
assessed by the State; thus, e. g., for the ground-tax it 
must be expressed by the percentage of the amount of 
assessment of the old ground- and house-taxes, as des- 
cribed above in § I. Now, when the Local Taxation-Law came 
into force, only a very small number of communities possessed 
a special ground- tax (or ground-and house tax), but the rates 
on landed property were regularly levied according to the 
above-mentioned assessment made by government. As soon 
as these taxes had ceased to be government-taxes, the defects 
of the system were more plainly and clearly disclosed. As 
the ground- and house-taxes with their comparatively low 
rates of duty were based, within periods of 15 years, upon 
the average proceeds of ten years, this unchangeableness 
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