80 UNIVERSITY OF COLORADO STUDIES 
tribute, and this ability is determined by the amount of his rent and also 
certain other evidences of financial standing. 
In 1887 an attempt was made to modify the tax on rentals by increas- 
ing the progressive feature so as to enlarge the contribution in proportion 
to the amount of the rental; but although brought forward as a govern- 
ment measure, the bill was defeated. The scheme was ingeniously 
worked out by Dr. Koenig, and although failing to become a law served 
to attract the attention of students to the possibilities of this tax.* 
The tax on rentals has been in force for a number of years in some 
of the German cities, among them Berlin, Frankfort, Dresden, and 
Strassburg. The proportion of the total revenue furnished by the tax 
is shown by the following table.? 
Percentage of 
Cities All Taxes 
IB ODUM (SDA ercvare ore Stats telete ae sc ence een 37.24 
Brankfortischisteigees Gers sehen aoe 19.52 
DDRESCEMS bic inte nieidis einen aioe Ric tural ie wis oat 220r 
SiPAssDURBES Boxter se sevchs loins orets letciatstotete 2.81 
The habitation tax has existed in Montreal for a number of years 
but not in the form of a tax on the rentals of residences. It is a business 
tax, and applies only to the rentals of buildings used for business purposes. 
The tax is levied at a flat rate of 74 per cent. on the rentals of all business 
property which exceed $30 a year. There is no personalty or income 
tax in Montreal, the entire revenue of the city being raised by the tax 
on real property and on business rentals with the exception of a few 
special taxes on banks, insurance companies and financial institutions, 
and the licenses of horses, dogs, peddlers, woodyards, etc. In 1906 the 
proportion of the total revenue contributed by the business tax on rentals 
was $390,548—approximately 9 per cent. The officials look upon 
the tax with favor. 
The tax on rentals has been in force in Tasmania for some time. 
There it is not assessed directly on the rental but on a sum called the 
taxable amount, and this sum is determined by multiplying the annual 
t Dr. Gustave Konic, Un nouvel impét sur la revenu: Mémoire qui a inspiré le projet du gouverne- 
ment relatif 4 la reforme de la contribution personelle mobiliére. Paris, Guillaumin, 1887; quoted by SELIG- 
MAN, Essays in Taxation, pp. 371, 372. 
2 SELIGMAN, op. cit., p. 336. 
3 Report of the Auditor of Montreal, 1906, pp. 112, 113+ 
