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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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Bibliographic data

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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There is no access restriction for this record.

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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:
V.

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

the ‘sewer-fee’ (Kanalisationsabgabe). All premises in a 
street which is provided with an underground sewer, 
must be joined to that street-sewer (Strassenrokr, Strassen- 
kanal). The quarterly fee is levied at the rate of 113%, of 
last year’s value of usufruct, and, for premises having no 
such value of usufruct, is fixed according to the consump- 
tion of water. 
As regards the ‘Special Assessments’ (Beitrige), they 
concern contributions to the costs caused by executing and 
keeping up, or only by executing, comprehensive municipal 
works and undertakings (Gemeindeanlagen) which, although 
serving the public interest, at the same time afford parti- 
cular economical advantages to all, or some, of the owners 
of premises, advantages which are not sufficiently taxed 
bv ‘ees’ for using those works. 
According to the Act of July 2., 1875, concerning the 
alterations of streets and squares in towns and rural places, 
by way of ‘Special Assessment’ the so-called ‘adjacents’ 
contributions’ (Anliegerbeitrige) are levied, in case there 
be no private undertaker to bear all costs. They may by 
a local statute be charged for the clearing of the ground, 
the first construction, the drainage, the lighting, and, during 
a period not exceeding 5 years, for the repairs of roads 
newlv laid out or lengthened. 
The same regulation applies to buildings erected in 
streets, or parts of streets, already existing, but as yet not 
built in. But the adjacents are not liable to such contributions 
for more than half the width of the road, and only up to a width 
of 13 metres (14-2 yards) at most. While the charges for drain- 
age have been fixed at 70 Marks per meter of length, all 
the other costs are summed up and allotted according to the 
length of frontage of the different premises. Neither the 
‘fees’ nor, hitherto, the ‘Special Assessments’ levied in 
Berlin, correspond to the English ‘Betterment’, for they 
only aim at covering expenses, and do not take the ‘un- 
aarned increment’ into account. But on April 16. 1902, 
x)
	        

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Berichte Aus Anlass Des Besuches Der Englischen Kommission Zum Zweck Des Studiums Städtischer Einrichtungen Im Auslande Im Juni 1905. H. S. Hermann, 1905.
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