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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)

Access restriction

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:
Appendix I.

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

Appendix L 
8 1. 
A local ground-tax will be levied as settled in the following tax- 
regulation, on all landed estates within the township, whether built 
upon or not, unless exemption from paying local rates on real estates 
can be claimed for them according to § 24 of the Local Taxation Law 
“Kommunalaboabengeseiz) of July 14., 1893. 
PA 
The taxation is based upon the ‘common value’. of the taxable 
real estates. 
The ground-tax will be levied on every thousand Marks of the 
common value’ at a rate which will be fixed for every financial year 
by a resolution of the local authorities, and which will be published in 
the usual way. 
N 3. 
Of the ‘common-value’ only three-fourths (one-half) are reckoned 
for buildings 
A 
of joint-stock companies, co-operative societies, and companies 
with limited liability, whose purpose (as shown by their statutes) 
it is to provide poor*) families with cheap, healthy, and 
appropriate dwellings in houses bought or built for the pur- 
pose; whose statutes fix the dividend to be paid to the share- 
holders, or partners, at not more than 4 9, of their shares; 
and who, in case the company be dissolved, do not promise the 
shareholders more than the nominal value of their shares, but 
destine the remainder (if there be any) of the company’s 
propertv for general benefit: 
of work-people, mechanics, or persons of the same economical 
level, provided the buildings be destined to be inhabited by 
them alone, or, besides them, by not more than two families 
of work-people, mechanics, or persons of the same economical 
level. 
*) If local circumstances require it, the communities shall be 
free to grant abatements also to such other companies, or societies, 
&c., as make it their business to procure dwellings for families of 
ceatricted means, e. g. families of lower class officials. 
n
	        

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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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