482 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
The net income from these properties was 2,430,000RM ($578,800) 
before taxes were paid. The portion of income taken by taxes was 
therefore 49 percent. The taxes amounted to 1.3 percent of the total 
assessed value, 92,012,000 RM ($21,917,000). 
PROPERTY NO. 8 
For purposes of comparison, several examples are given of the 
taxation of agricultural properties (265 pp. 225-285). This first 
property is located in Silesia and consists of 120 hectares (300 acres). 
The following taxes were paid during the fiscal year 1927-28: 
Trvcomme bens Fe Co 222055 SUV ek ase i a Rae ite. DW i een 780 RM ($186) 
SPUTNOVST CA Ke Oye ls re SCA OURS FIR SDEE Sal Marne IL ana Aca Mcs Aen eens 315 RM ($75) 
Property: taxes sac2 G2 Mas eae eee tek ed int lie aat nh Aer ep meme ee 428 RM ($102) 
Rentenbank interest taxco fume sy eee eee Rai eee 392 RM ($93) 
SS Gale errrcls ext yet at rae Site Uneaten las he ee re 456 RM ($109) 
@ommmnum alta xe oi aN a a ee cei ec il 821 RM ($196) 
Church taxa fie ota Ge pee oes eee ae aaa en ene ean 81 RM ($19) 
ovis) hark hea aay EM le ape et Meee eens Sa a ee a 3, 273 RM ($780) 
If the income tax, turnover tax, and Rentenbank interest tax are 
omitted, the taxes amount to 1,786 RM ($426), or 15 RM per hectare 
($1.40 per acre). 
The net income before taxes amounted to 12,800 RM ($3,050). 
The taxes were therefore 14 percent of the net income. "They 
amounted to 1.3 percent of the officially established assessed value of 
135,000 RM ($32,200). 
PROPERTY NO. 9 
No. 9 is a farm property of 10 hectares (25 acres) situated in 
Bavaria. The taxes for 1928 were as follows: 
DPurnover tax ee eo ergs ee hae RAN a he woe baal a Mee 15. 75 RM ($3.75) 
Rentenbank Unga jit Ye Gale Mk Rees RO ee SPV Sek NE Id alae Lie 41.00 RM ($9.77) 
State lam taxes eee a AT ME ail PAM Ge ate ee Sa nape me a 10. 80 RM ($2.57) 
State wnOUse: taxi Noes SN i a ae sg ede toe 4, 80 RM ($1.14) 
Communal Mayme Nie ee alk OR 0 ta WARE SL etd a 49. 80 RM ($11.87) 
@hurchetaces 2 Le oe be Na ieee eae, a ye ce wpe eB eee nee 1. 68 RM ($0.40) 
Gate A ee U5 es si gt cane em ge a ey eR ee Se 123. 838 RM ($29.50) 
This property pays no income tax or property tax. If the turnover 
tax and the Rentenbank interest tax are omitted, the taxes amount 
to 67 RM ($16), or 6.7 RM per hectare ($0.64 per acre). 
The net income, before taxes, amounted to 765 RM ($182). The 
taxes corresponding to the American property tax were therefore 9 
percent of the net income, or 0.5 percent of the assessed value of 
12,700 RM ($3,030). 
PROPERTY NO. 10 
Property no. 10 is a farm of 20 hectares (50 acres) in Brandenburg. 
The taxes for 1928 were as follows: 
JGovcrop easy eb: quist et ee, FORA EE Shain arate nL ee NL LOE Neda Use ay Yih 3 70. 15 RM ($16.71) 
PROP CRG yale Ke eee eee eh TI Se yey 2 32. 80 RM ($7.81) 
BURTON TR uci Rete tare totam ER ES ers ye Nell oe ele Dea eee i 48. 75 RM ($11.61) 
Rentembb am katmteres tava yes a Ss ee eg 61. 50 RM ($14.65) 
StateslamelnGaxa eee es crete IN eae bs neues ok nk LIE ee Ai 44. 00 RM ($10.48) 
(Oxoy eat on yd Wave) hace uyette es OL iA Ma am al EN C8 cae SYN eg de el SEA 52. 80 RM ($12.58) 
Church thax ae ee cae ae EY Se a 7. 80 RM ($1.86) 
Motel Seva eae Sts ce hb ee ae eh ae 317. 80 RM ($75.70) 
