Sept. 1895.] AGRICULTUBAL DEPRESSION JN CIERMANY. 



149 



The following measures constitute the programuie of the 

 Prussian Government for the relief of agriculture in the 

 kingdom as stated by the Minister of Agriculture in the House 

 of Deputies : — The reduction of the land tax ; the construction 

 of canals ; light railways ; reduction of railway freights ; measures 

 for the prevention of cattle disease ; further protection of the 

 sugar industry ; changes in excise duties on spirits ; and reform 

 of the corn exchanges. 



By the Prussian law of July 14, 1893, a radical change has 

 been made in direct taxation. Landed property was formerly 

 doubly taxed by the State, as the landowners were assessed for 

 income tax in the oidinary way, and had besides to pay land- 

 and buildino^s-taxes assessed accordinij to the estimated revenue 

 of their property. This double taxation was all the more 

 oppressive as the land- and buildings-taxes did not take debts 

 or mortgages into account. On the other hand, the communes 

 were in want of means, and it appeared to be a suitable arrange- 

 ment to hand over to them the land- and buildings- taxes. Hence 

 the law of July 14, 1893, prescribes that on and after April 1, 

 1895, the land- and buildings-taxes, and the corresponding 

 industrial taxes, shall cease to be levied for the benefit of the 

 State. They will continue, however, to be assessed and ad- 

 ministered by the Government authorities, as a knowledge of 

 the assessment is required for other branches of the adminis- 

 tration (registration of Parliamentary electors, contributions to 

 poor law unions, &c.) and is also the principal basis of local 

 taxation. The land- and buildings-taxes are now therefore in 

 reality parish rates, although they still keep the form of Slate 

 taxes. 



This transfer will prove a great alleviation to landed property, 

 as a very considerable reduction in local rates as hitherto levied 

 will become possible. The total amount of the land tax which 

 has been transferred to the communes is about 1,950,000^., the 

 Imildings tax about 1,565,000^., and the industrial tax 929,000L 

 Of the above land tax, the cities pay 164,000^. and the country 

 districts 1,786,000L Of the buildings and industrial taxes, the 

 towns naturally pay the larger share. It 's estimated, however, 

 that the total relief afforded to agricultui al property by this 

 measure is between 2^ and 3 millions sterling per annum. 



The Prussian Government has for years past been very energetic 

 in combating the spread of infectious diseases of cattle in the 

 interior of the country, and with fairly good results. It is 

 generally believed, however, that these results would be far 

 greater if the importation of infected cattle from abroad could 

 be more effectually prevented. Regulations for this purpose are 

 a matter which concerns the Imperial Customs, and it is proposed 

 therefore to request the Imperial Government to issue stricter 

 instructions on the subject, to establish quarantine stations 

 at the frontiers, and cause all cattle and meat entering the 

 country to be more carefully examined. The proposals above 

 described, with some others of minoi* importance, such as the 



