MUNICIPAL GOVERNMENT IN GERMANY. 71 



the best street-railway system in Europe, an excellent 

 water-supply, and the gigantic sewerage-system, that now 

 go so far to give Berlin its character. 



The system of taxation comprises an income-tax of three 

 per cent, on all incomes above a certain amount ; a house- 

 and-rent-tax, apportioned between the landlord and the 

 tenant ; and various minor special taxes. 



The relief of the poor is performed by two hundred and 

 twenty-three local commissions, each composed of between 

 four and twelve citizens, or honorary members, with the 

 assemblyman of the district as member ex officio. Some- 

 thing like sixteen hundred citizens take part in this work, 

 and the methods employed are directed towards assisting 

 the worthy poor people without the imposition of degrad- 

 ing conditions. One feature is the assignment of certain 

 city lands to the poor, for planting with potatoes. Only 

 vagabonds and altogether unworthy persons are sent to 

 the workhouse. The charitable institutions of the city are 

 numerous and well conducted. The relief of the poor, in 

 1881-1882, cost over one million one hundred thousand 

 dollars. This system probably accounts for the marked 

 absence of evidences of distressing poverty. The contrast 

 between Berlin and London, in this respect, with the bru- 

 tality, crime, degradation and misery of the latter city, is 

 almost as marked as that between Paradise and the Inferno. 

 The fire brigade of Berlin is a military organization with 

 seven hundred and fifty men, besides officers, and was main- 

 tained in 1882 at a cost of about three hundred and sev- 

 enty thousand dollars. The cleaning of the streets is ad- 

 mirably done. It always takes place between midnight 

 and eight o'clock in the morning, a marked contrast to the 

 methods prevailing with us, where we frequently see a 

 street-sweeping machine operating at mid-day, filling the air 

 with filthy dust, to the annoyance of multitudes. Dirt, snow 



