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LOCAL TAXATION IN COPENHAGEJtf. 25 than ordinary domestic use. This charge is, as stated, not separately levied on the oitizens. Manchester has levied a water- rate which, during the last five years, has averaged about 2s. 8d. per head of population, nearly equally divided between domestic water-rate and public water-rate, the former being somewhat the greater of the two. The charges for water supplied outside the city and for water supplied by meter have, on the average, amounted to £205,000, or £6,000 more than the annual charges resulting from the enormous Capital outlay. Deducting the average annual surplus from the water-rates charged, as stated above, we aro left with a charge of 2s. 3|d. per head for water- supply, or, if the profit be considered1 as a substitute for an addition to the city rate, falling on all property assessed, we mav assign the resultant net charge between domestic and public water-rates thus— rather over ls. 3|d. per inhabitant for the former and rather under ls. per inhabitant for the latter; the effect of the mode of charging and of making profit for the aid of the rates being that of the 3d. in the £ charged on ownera as water-rate, about ld. in contribution to the general city-rate would bethus assessed to this small extent directly on the owner.* Gas .— Copenhagen possesses two gasworks, one at each end of the city. The older was built in the years 1855-57 and the other was added twen’ty years later, when further additions to the single eet of works seemed lees desirable than an entirely new works. The older works have had added to them in 1893 a water-gas plant. The consumption of gas in 1898 reached to somewhat over 3 million cubic feet per day, varying from about l f millions in the summer to over 5§ millions in the winter. The Manchester consumption varies from about 5 to 24 millions and is nearly four times that of Copenhagen. The area of supply is, however, greater by fully 50 per cent than the area * It seems that the water department has no intention at any time of contributing its surplus to the City Fund. Its accumulation is merely a prelude to a lowering of charges. The above calculation is, therefore, merely an indication of the amount available for such reduction. Manchester’s position involves the employment of a large amount of Capital at the risk of her citizens in the supply of water to other communities. The city neither makes any direct profit on the employment of this large Capital, nor does it profit indirectly by securing an exceptionally cheap supply of water.