Full text: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

would go down. Besides, it was objected that during the 
time of transition in ever so many cases the assessments 
would call forth protests and actions of appeal in the Ad- 
ministrative Courts, because the original bases are closely 
connected with, and founded upon, the assessments of the 
property-tax (Vermigenssteuer), which is only 1/, per thousand, 
whereas, with a probable rate of 3 Marks of ground-tax 
per every thousand Marks of value, it would be in the 
owner’s interest to obtain a lower estimate of their buildings. 
All these reasons, however, did not prevail; on the 
contrary, the majority were of opinion that the standard of 
‘common value’ was more just and fair than the other. 
Besides, the total area of all the separate pieces of ground 
not built upon which are to be found in Berlin at the 
time being, amount to no more than 700 hectares (about 
1,730 acres). On April 13., 1905, the Mayor and Aldermen 
'Magistrat) moved, and the Common Council resolved, that 
in place of the then-existing ground-tax regulation a new 
regulation should be issued, by which all grounds, whether 
built upon or not, should be taxed according to the standard 
of ‘common value’. It may be mentioned that, by thus 
passing from ome system of ground-taxation to another, the 
township of Berlin will not be benefited in a financial way, 
because the revenue from the ground-tax according to the 
‘common value’ remains dependent on the quota (or 
allotment, Kontingentierung) prescribed by the law concerning 
the ratio of taxes, as shown above in § II, and because, in 
deference to old tradition, the local authorities cannot make 
up their minds, unless it become absolutely necessary, to ask 
for the permission of the Royal Board of Control (staatliche 
Aufsichtsbehörde) for levying higher rates of duty. For those 
very reasons the deliberations led to a resolution of the muni- 
cipal authorities to direct their efforts to removing those 
restrictions, which are an impediment to the rational develop- 
ment of the ‘real’ taxes. It is natural that in any great 
reform of taxation like that of 1891/93 an allotment should 
be deemed opportune and necessary for the beginning, and

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