86 APPENDIX. 



ident thirteen dollars rent tax and forty- five dollars income tax, " and 

 he never told a lie." If fully assessed by city and state, his tax would 

 be but one hundred and three dollars annually. Indeed, I do not know 

 of any place in America where the tax-dodger is so well off materially, 

 to say nothing of the sense of moral rectitude which comes from an 

 honest though inexpensive discharge of one's civic duties. 



But to return to the Budget. Direct taxation produced last year 

 about thirty-five million marks. The sources of the remainder of the 

 city's income shall be indicated more briefly. The gas-works paid the 

 interest on their cost, lighted the city without expense, and had a sur- 

 plus of four and a half millions. To this the water-works added sev- 

 enteen hundred thousand, with no charge to the city, and the public 

 markets contributed three hundred thousand. There was, however, 

 a deficit in the sewerage of two and a half millions, so that the city 

 works netted only about four millions. Licenses, rents, and sales fur- 

 nished seven and a half millions, the largest item being the tax of two 

 to seven per cent on the gross receipts of all horse-car lines, which 

 produced more than a million marks. Fines and fees furnished a mil- 

 lion, school rates two millions, the work-houses and insane asylums 

 thirteen hundred thousand, the malt tax half a million, and minor 

 sources of revenue three millions. About nine millions was raised by 

 the issue of three and a half per cent bonds for permanent improve- 

 ments. 



This brings me to the debt of Berlin which reached last April the 

 total of 182,578.000 marks. Of this, 149,874,000 marks represent the 

 cost of the city works, gas, water, sewers, abattoirs, and markets, 

 which pay interest and sinking-fund from their receipts and leave a 

 handsome balance to the city. There remains 32,704,000 marks, call- 

 ing for an annual charge for interest and sinking fund of less than 

 1,660,000 marks, or about 25 cents per capita. This is less than half 

 the annual surplus from the city works. Yet even this exaggerates 

 the real debt, for the city had an invested surplus of 10,000,000 marks, 

 to which it has added 2,000,000 during the past year. 



It may be mentioned that the city collects also the rates for the 

 support of the State and Roman Catholic churches from their mem- 

 bers and manages a system of mutual insurance against fire assessing 

 the loss annually. For the year ending October, 1887, there were 

 2,500,000.000 insured at an annual cost of one-twentieth of one per cent. 



It has been shown how the city raised last year 62,000,000 marks. 

 To note the use that was made of it may be of advantage. For col- 

 lecting the direct taxes 260,000 marks were appropriated about eight- 

 tenths of one per cent. and so skilfully was payment enforced that 

 the loss, except by death or removal, is hardly appreciable, while the 

 collections for the preceding year exceeded the estimates by 1,640,000 



