460 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
In 1928-29 the tax incomes of the States, commnues, and other 
local governments, including the allocations from the National Gov- 
ernment, were as given in table 132 (264, p. 461): 
TaBLE 132.—Taz incomes of German State and local governments, including alloca- 
tions from the National Government, 1928-29 
Governmental unit Tax receipts 
Reichsmarks Dollars 
SHALES se es IE Sat AT ER eee RL a ee tari eae a Cee 2, 937, 100, 000 699, 600, 000 
Communes'and other localcunits® = ee ee ee 4, 396, 800, 000 1, 047, 300, 000 
ER ATSCAEICKCIELES Be ee area a rls Spe one ee ee 394, 500, 009 94, 000, 000 
TO Galisisce ee Bre ee eae ed BO ee ES eos 7, 728, 400, 000 1, 840, 900, 000 
The total annual revenue from taxes of all kinds is therefore 
13,340,300,000 RM ($3,177,700,000), which represents a per capita 
tax of about 212 RM ($50). 
NATIONAL GOVERNMENT TAXES 
Table 133 shows the relative importance in point of yield of the 
various taxes of the National Government for 1928-29 (257, pp. 
104-106). 
TABLE 133.—I ncome from tazes levied by the German National Government, 1928-29 
Tax Receipts 
Individual and corporation income tax (Einkommen- und K6rperschaft- | Reichsmarks Dollars 
ESA H{S1D XS) espn pee eg NSRP ER reve Ro ag SN a ee 3, 718, 000, 000 885, 600, 000 
Turnover, or.sales“tax CUmsatzsteuen) ja sees a eee ee ee eee 1, 000, 100, 000 238, 200, 000 
Property tax (VermoOgenstewer) iho ™ ose ees 450, 800, 000 107, 400, 000 
Transportation tax (Beférderungsteuer) _....._-------------------------- 354, 100, 000 84, 400, 000 
Motor-vehicle tax (Kraftfahrzeugsteuer) ____._.._._----_----------------- 181, 400, 000 43, 200, 000 
Land and capital transfer tax (Grunderwerb- und Kapitalverkehrsteuer) - 167, 400, 000 39, 900, 000 
Betting and lottery tax (Rennwett- und Lotteriesteuer) _....-....--.----- 80, 200, 000 19, 100, 000 
Inheritance taxe (irbschaftsteuen) e222. 2 ae tae ees On eee 73, 600, 000 17, 500, 000 
Insurance'tax (Versicherungsteuer) 26 eee eee 59, 300, 000 14, 100, 000 
Taxconvexchange:(Wiechselsteien) i. sees aie a eee ee eee ane 52, 500, 000 12, 500, 000 
Currency depreciation equalization tax on debts (Obligationensteuer) -~_- 9, 400, 000 2, 200, 000 
WUSEOMSIAM GOK CISCS eT Ee DRM ee yp eel pee 2, 877, 600, 000 685, 500, 000 
Be ees NEE Oe Oe ee SERN R Due ee Nee st es Be ee eee 9, 024, 400, 000 2, 149, 600, 000 
It will be recalled that the National Government does not have the 
use of all this revenue. Of the total revenue from the individual and 
corporation income tax, 75 percent goes to the States and com- 
munes. From the turnover tax, 30 percent must be transferred to the 
States and communes. The land-transfer tax (Grunderwerbsteuer) 
exclusive of the tax on transfers of other property than land (Kapital- 
verkehrsteuer), goes exclusively to the States except for 4 percent, 
which is withheld by the National Government to cover the costs of 
administration. This is also the case with the motor-vehicle tax and 
with the betting tax; 96 percent of the yield from these taxes goes to 
the States. Some of the excise taxes, which do not appear in the fore- 
going list, are also distributed to the States; 96 percent of the mineral- 
water tax (Mineralwassersteuer) and 16% percent of the beer tax 
i he ceils wie ae 
