Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

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

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

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: I. The leading principles of the house- and ground-taxes as assessed by government

ceeds of the last ten years. The net proceeds are fixed according to the quality-classes (Bonititsklassen) to which the estates may belong. Such a quality-class comprises all the pieces of land which belong to the same sort, as far as cultivation is concerned (Kulturgattung), and which, having equal areas, are equally productive. The number of quality-classes for each „Kulturgattung“ to be distinguished in every district is not to exceed 8. Every district keeps a register of lands (Flurbuck) and a ground-tax roll (Grund- steuermuttervolle). The register of lands contains all the estates or landed properties ( Werischaften) and states their areas and net proceeds; the ground-tax roll enumerates the single lots or parcels. At the same time, the cadasters (Kataster), based upon the two afore-named registers and upon exact maps, form the indispensable basis for any sale of land. Although those cadasters are continually kept up to date (except as far as changes in the kind of cultivation are concerned), still they become inexact; so a revision takes place every 15 years for the assessment of the ground-tax also. That tax amounts to about 91/,9, of the net proceeds of the taxable real estate, and may be called a quota-tax (Repartitionssteuer), the registered net yield of which is allotted to the different provinces and districts, and down to the single estates. The contingent in 1861 amounted to 10 million Thalers (30 million Marks), to which must be added that of the new provinces annexed in 1866, amounting to 3,200,000 Thalers (9,600,000 Marks). The ground-tax yielded about 2.7%, of the total revenue of the State. On the whole, that sum has not materially changed. In 1903 it amounted to 38,174,124 Marks in the country, 3.434.180 Marks in the towns. The law makes the ground or estate taxable; hence it is not the usufructuary (Nuszniesser) but the owner that is liable to pay the tax. It should also be mentioned that, contrary to the income-tax, for which the deductions ad- 397

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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