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MR. A. W. FLUX, M.A., ON CITT GOVERNMENT AND

axjy particular part of that system here. Inasmuch as some eminent persons have stated a belief that some proposed changes in local taxation were impossible, it becomes of interest to examine working systems elsewhere, if only to get our minds out of the habit of believing our rating system to be the only natural and almost the only reasonably possible system. I may add that it is practically certain that considerable changes will shortly be made in the system which I now proceed to describe. The Copenhagen local tax revenue is partly derived from a number of small sources of revenue, partly from three sub­ stantiel sources of contribution. Licenses of various kinds, liquor licenses, dog licenses, licenses to exercise various callings (there is required such a license for most trades), and the like form one class. Together these give a considerable income, some £30,000 or more; but the details would be tedious and not very instructive. Reference has already been made to special charges for water for other than domestic purposes, and a substantial sum is obtained from the contribution by insurance offices of a certain part of fire premiums in aid of the city fire brigade. It may be of interest to insurers to know at what rates fire business is done in Copenhagen. One of the two largest and most important of the offices charges, on buddings in the city and suburbs, a premium of 2s. per cent for 37 J years, or of Is. 6d. per cent per annum in perpetuity. A con­ tribution of 4 per 10,000 of the insurance valuation is required to be made to the city. The other large company does business outside the city as well as in Copenhagen, and its tariff involves classification of risks. Buildings not insured in one of these two companies, or insured below their proper value, are required to contribute such a sum as to make good the deficiency thus arising in the amount received by the city. The point here raised, of insurance of buildings, is involved with a curious piece of history which was needed to explain a perplexing expression used in regard to another section of the taxes. At one time in the history of the city the outbreaks of fu■es had been so numerous and caused so much distress that