FOREST TAXATION IN THE UNITED STATES 461 
(Biersteuer) go to the States. The remainder of the taxes is retained 
by the National Government (260, pp. 11-24). 
Statrt Taxrs 
The kinds of taxes used by the individual States vary greatly from 
State to State. In Prussia, for example, the receipts from the various 
kinds of taxes for 1928 are shown in table 134 (250, p. 308). 
TABLE 134.—I ncome from taxes levied by Prussia, 1928 
Tax Receipts 
ai Reichsmarks Dollars 
Share in National Government taxes (Uberweisungen) -___-___-_-_--- 1, 840, 700, 000 438, 400, 000 
Currency deflation equalization tax on improved real estate (Hauszins- 
oder Gebiudeentschuldungsteuer) -....-._-------------.--------------- 937, 000, G00 223, 200, 000 
Manditax (Grundvermogenstevenr) =o. se a ee a 220, 000, 000 52, 400, 000 
Stampa (Stemipelsteves) sea = eee a= sae eee ane ane 25, 000, 000 6, 000, 600 
Tax on transient business (Wandergewerbesteuer)_-.......-...---------- 4, 700, 000 1, 100, 000 
TN Ge ete nc tren BRD PON EO ol 3, 027, 400, 000 721, 100, 000 
The State of Bavaria in 1925-26 received its tax revenues from the 
sources shown in table 135 (262, p. 265). 
TABLE 135.—I ncome from taxes levied by Bavaria, 1925-26 
Tax Receipts 
Share in National Government taxes (including the stamp tax, which is | Reichsmarks Dollars 
AT eaywil © ceaDo sy ts FS Gea Ge) ea aa aa abe crn A a De 194, 600, 000 46, 400, 000 
Currency deflation equalization tax on improved real estate__-_-.---------- 86, 100, 000 20, 500, 000 
Businessitaxa(Gewervesteuen) eae eee see ee eee eee 21, 000, 000 5, 000, 000 
Tax on land and buildings (Grund-und Gebéudesteuer) -___...-----.---- 15, 500, 000 3, 700, 000 
otal te eae eee Neca oe ee he Ne ne ee eae 317, 200, 000 75, 600, 000 
It will be noted from the above that the States receive a great deal 
of their revenues from the National Government in the form of trans- 
fers (Uberweisungen). The next most important source in Prussia 
and Bavaria is the currency deflation equalization tax on improved 
real estate. The land and house taxes have a prominent place in 
the Prussian budget, and stamp and business taxes a relatively minor 
place. In Bavaria the business tax is more important than the land 
and house taxes. 
CoMMUNAL TAXES 
The communes and other local units as well as the States receive 
some of their revenues from the National Government taxes. They 
also levy additional rates (Zuschlage or Umlagen) on the State land, 
house, and business taxes. These additional rates are levied directly 
on the State taxes rather than on the assessed values. ‘The provinces 
and governmental districts are supported entirely by these transfers 
and additional rates. The counties (Kreise) may levy additional 
taxes, like the hunting tax (Jagdsteuer). The individual communes 
may also levy additional taxes, like amusement taxes (Vergniigung- 
steuern), beverage taxes (Getrankesteuern), dog taxes (Hundesteuern). 
