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LOCAL TAXATION IN COPHNHAGEN. 31 system of lines is not less than 30 miles, and a continuous ride oan be obtained of over seven miles in one direction. This would have cost about five times as much last year as it does this. The cars, I should like to mention, give more ampie accommodation to the passenger than with us. The length of our cars would not give room for eight passengers on each side according to the standard there adopted. Both actual measurement and the knowledge that travelling in full cars in both cities gives of the comfort in each case justify this state­ ment. Most of us are aware of the faet that a full car means discomfort in almost all cases. Only on the rare occasions, when a large proportion of the passengers are exceptionally slim, can a ninth find a seat without difficulty. Perhaps our new cars will be selected with a view of giving an inch cr more of further space per passenger. It is desirable; of that we shall be most of us agreed.* A second point is that the upper deck of the double-decked cars is covered over, and can be covered in completely on some cars, and that, the climate refusing to allow of neglect on this point, the cars are fumished with doors. The total income for the first eight months in the year inereased by 121 per cent as compared with the previous year. This, however, proves nothing of itself, for it may simply mean an enormous inerease of mileage. Such was not the case, however, The mileage for 1898 is not supplied me for all the lines, but in the cases of omission I have a. general indication of inerease or decrease, leading to the statement that they have shown little change on the whole. Taking, however, the lines for which mileage is stated for each of the two years, we have about four-fifths of the total mileage and a trifle over three-fifths of the gross income. On these lines the inerease in mileage but slightly exceeded 4 per cent, while the inerease in revenue was nearly 18 per cent. The income per car-mile grew from 9fd. to lid . (In taking round figures of English money, instead of precise decimals, I err on the side of not exaggerating the

* It was stated at the meeting at which the paper was read, that the new cars will allow one inch more per passenger than the present cars.