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

It is difficult to foretell what will be the fate of the 
proposed innovation in the impending deliberations of the 
municipal bodies, and more difficult still to foresee 
whether the intended combination of the ‘increment-tax’ 
with the ‘sale-tax’ will stand the practical test in the long 
run. Possibly, for a later period, a combination of the 
increment-tax with the ground-tax according to the standard 
of ‘common value’ may prove preferable, and in this com- 
bination the increment-tax may perhaps be so far deve- 
loped as to render the sale-tax altogether superfluous. 
Such a development, it is true, would, with regard to the 
‘real’ taxes, presuppose the abolition of the allotment 
(Kontingentierung) connected with the ratio of taxes men- 
tioned in §§ II & IIL. But, on the other hand, it is not 
impossible either, that the State may one day obtain the 
necessary means to abandon the government ‘stamp-tax on 
real estates’ (lmmobiliar-Stempelsteuer). 
In short, the right way of taxing the said profits 
yielded by modern development, continues to stand so 
much in need of being tested by practice, that it is 
impossible to express an opinion about it with any 
degree of certainty. 
By way of supplement to the preceding sketch, it 
should be mentioned that the Local Taxation Law not only 
admits of ‘Special Assessments’ (Beuwrige) and ‘Fees’ 
(Gebühren), but it even prescribes them in the first line for 
covering public local expenses (Deckungsmattel), so that rates 
are only to be levied, when ‘Special Assessments’ and 
‘Fees’ are not sufficient. (The stipulated contribution or 
compensation (Znigelf) for using the gas- and water-works 
to be paid by the individual inhabitants, does not fall under 
this head, those works not being public local institutions.) 
‘Fees’ are the contributions imposed by the authorities 
for making use of works and institutions (Veranstaltungen) 
kept up for public use and benefit. The principal fee is 

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