Digitale Landesbibliothek Berlin Logo Full screen
  • First image
  • -50
  • -20
  • -5
  • Previous image
  • Next image
  • +5
  • +20
  • +50
  • Last image
  • Show double pages
Use the mouse to select the image area you want to share.
Please select which information should be copied to the clipboard by clicking on the link:
  • Link to the viewer page with highlighted frame
  • Link to IIIF image fragment
  • Facebook Icon
  • Twitter Icon

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.

Bibliographic data

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.

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:
IV.

Contents

Table of contents

  • Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)
  • Title page
  • Kön. Pr. Ministerium des Innern. Bibliothek
  • Contents
  • Die städtischen Abgaben vom Grundbesitz mit Rücksicht auf die staatliche Steuerreform von 1891/93
  • Preface
  • I. Die Hauptgrundsätze für die Veranlagung der Gebäude- und Grundsteuer seitens des Staates
  • II. u. III. Die neuere Entwickelung der Gebäude- und Grundsteuer zu einer kommunalen Grundsteuer aus Anlaß der Reform der Einkommensteuer des Staates
  • IV.
  • V.
  • Anhang I.
  • Anhang II.
  • The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93
  • Preface
  • I. The leading principles of the house- and ground-taxes as assessed by government
  • II. & III. The recent development of the house- and ground-taxes into a local ground-tax in consequence of the reform of the government income-tax
  • IV.
  • V.
  • Appendix I.
  • Appendix II.
  • Beziehungen der Stadt zu den verschiedenen Betriebseinrichtungen
  • Relations of the city of Berlin to the different public industries
  • [Tabellen. (Tables)]
  • 1. Gaswerke. Gas-Works
  • 2. Wasserwerke. Water-Works
  • 3. Kanalisation und Rieselfelder. Drainage and Fields (irrigated with sewage)
  • 4. Vieh- und Schlachthof, einschließlich Fleischbeschau. Stock-yard and Slaughter-house (together with Inspection of the Shambles)
  • 5. Markthallen. Market-Halls
  • 6. Straßenbahngesellschaften. Tramway-Companies
  • 7. Berliner Elektrizitätswerke. Berlin Electric Works
  • ColorChart

Full text

pattern of rate-regulation, as recommended by the Ministers. 
At the same time § 3 shows that for the erection of dwelling- 
houses for people of smaller means a special reduction of 
rates is to be granted. 
A recent ministerial memorandum states that 71 town- 
ships and 53 rural communities have already adopted the 
standard of the ‘common value’, and it cannot be denied, 
that the result hitherto obtained is a good one. 
in applying the same percentage as the one at which 
the ground-and house-taxes had been assessed by the State, 
the taxation on the basis of the ‘common value’ results in 
a far more intensive taxation of building-lots and better class 
dwelling-houses, and, at the same time, in an exoneration 
of medium-class houses, and houses for poorer people. 
In Berlin things were somewhat different. 
V. The City of Berlin has never levied the ‘real 
taxes assessed by the State. The ground-tax on lots not 
built upon was altogether out of question, for, to give one 
example at least, the ground-tax in 1900 only amounted to 
74,474 Marks as against 11,431,190 Marks of house-tax. 
Since the second decade of the last century, Berlin levied 
a house-rent duty at the rate of 62/3%,, which rate was, in 
the end, reduced by grades for house-rents of from 1000 to 
200 Marks. 
Besides this, from olden times, the ground-owners had 
to pay a house-tax assessed according to the total value of 
usufruct of the premises, the rate of that tax, since 1865, 
being only 22/,9/, of the rent, 
In consequence of the Taxation-Reforms of 1891/93 
Berlin found it convenient to abolish the house-rent duty, 
but what had hitherto been the house-tax, was kept on 
ander the name of ground-tax. 
The deficit caused by the abolition of the house-rent 
duty had to be covered by increasing the rate of the ground- 
tax in conformity with the above-mentioned normal rules for 
the distribution or allotment of the required amounts to
	        

Cite and reuse

Cite and reuse

Here you will find download options and citation links to the record and current image.

Monograph

METS MARC XML Dublin Core RIS Mirador ALTO TEI Full text PDF DFG-Viewer OPAC
TOC

Chapter

PDF RIS

Image

PDF ALTO TEI Full text
Download

Image fragment

Link to the viewer page with highlighted frame Link to IIIF image fragment

Citation links

Citation links

Monograph

To quote this record the following variants are available:
URN:
Here you can copy a Goobi viewer own URL:

Chapter

To quote this structural element, the following variants are available:
Here you can copy a Goobi viewer own URL:

Image

To quote this image the following variants are available:
URN:
Here you can copy a Goobi viewer own URL:

Citation recommendation

Berichte Aus Anlass Des Besuches Der Englischen Kommission Zum Zweck Des Studiums Städtischer Einrichtungen Im Auslande Im Juni 1905. H. S. Hermann, 1905.
Please check the citation before using it.

Image manipulation tools

Tools not available

Share image region

Use the mouse to select the image area you want to share.
Please select which information should be copied to the clipboard by clicking on the link:
  • Link to the viewer page with highlighted frame
  • Link to IIIF image fragment

Contact

Have you found an error? Do you have any suggestions for making our service even better or any other questions about this page? Please write to us and we'll make sure we get back to you.

How many letters is "Goobi"?:

I hereby confirm the use of my personal data within the context of the enquiry made.