82 APPENDIX. 



and advocate such measures in their trade clubs, their exchanges, 

 their Chambers of commerce, and the pressure of public sentiment 

 thus developed would soon become overwhelming. And it would be 

 well to bear in miud these truthful words from that admirable book 

 of Professor Ely's "Problems of To-day : " Where public spirit is in a 

 low condition public authority is unable to perform its proper func- 

 tions, and they are with loss handed over to private individuals." 



B. THE BERLIN BUDGET. 



The New York Evening Post of March 22, in an editorial comment- 

 ing upon the lecture and an interesting and instructive letter from a 

 Berlin correspondent which it had drawn out, pertinently remarked : 

 ** How is all this done with so many theorists, and even coUege Pro- 

 fessors, in the executive staff of the city ? Simply because they conduct 

 the city's aflfairs upon business principles." 



As the letter gives much valuable recent Information, more in detail 

 thau was possible within the limits of my lecture, it is printed here- 

 with : 



Berlin, March 8, 1889. 



"Cyrus hastasted of this dish and wishes that you also might enjoy 

 it." These pleasant words of the chivalrous and unfortunate hero of 

 the Anabasis came to ray miud as I read the report of Mr. Baxter's 

 most excellent lecture on our "Model City" in The Evening Post 

 some weeks ago. The Berlin Government is now discussing its annual 

 budget, many proposals of reforra are debated in the daily press, and 

 it may not be without interest to your readers, at least to such as are 

 active in municipal reform, to learn the result and methods of our flnan- 

 cial System in greater detail than it was his purpose to State it, and 

 with reference to more recent conditions ; for the more the details of 

 the financial management of Berlin are studied, the more it seems a 

 model of what every city government might be and ought to be. 



Death and taxes are said to be the two great certainties. Here at 

 least tax-dodging is uearly impossible, and the inevitable is accepted 

 the more cheerfuUy since all tax-payers are convinced that every penny 

 which they contribute will be used with scrupulous honesty and busi- 

 ness tact for the public good. It is a matter of justifiable pride to our 

 city government that each year shows an advance over the last in effi- 

 ciency and economy. The officials take the contributors into their 

 confldence, going over each item of the budget with almost painful ac- 

 curacy in a special report, accounting for each increase and decrease 

 in a detailed comparison with the preceding year. In the weekly is- 

 sues of the municipal paper. Das Gemeinde-Blatt, all the expenses may 

 bc traced, even to the number of pencils, of envelopes, and sheets of 



