APPENDIX. 87 



marks. Other statistical and clerical work absorbed 150,000 marks. 

 The city government, including the Fire Department, cost 5,500,000 

 marks, the police 3,000,000 the streets 2,250,000, the parks 750,000, the 

 city works 2,500.000 marks. These were the necessary expenses of 

 administration; besides this, the city gave 11,000,000 to education, 

 3,000,000 to the hospitals, more than 6,500,000 to the poor, and had 

 15,000,000 for the important extensions of the sewerage and the large 

 public buildings now in hand. 



That the picture of the direct burdens which German taxpayers en- 

 dure, and from which they are supposed to suffer, may be complete, 

 let me add that in addition to the city taxes, the state exacts only a 3 

 per cent income tax, or the reduced tax on incomes below 3,000 marks, 

 a trade-license tax, which yields in this city 2,500,000, and a tax on im- 

 proved real estate of about 5,250,000 marks annually. Let it be re- 

 membered- that with these taxes and a moderate tariff Germany sup- 

 ports the strongest army in the world, at about the cost to the United 

 States of her weak army and great herd of pensioners, and it will be 

 seen that in managing a state or a city great results can be accom- 

 plished by honesty and economy, with means that in America are 

 often thrown away. 



