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:: IV.

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

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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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