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

has been at its maximum since 1880. Its increase since that time has been due simply and solely to growth of income of taxpayers. It falle on all incomee from 800 kroner (£44 lOe.) per annum upwards. Only. one-quarter of this lowest taxable income is charged with tax, and a graduated scale of reduction is applied till, when the income is 2,400 kroner (£133) per annum and upwards, the whole income is charged with the tax. Arrangements exist by which persons resident for more than four months of a year in another commune, who by that resi- dence becomes taxable in that other commune, are enabled to obtain relief from double taxation. The principle that the tax is one due by the person to the local authority under which he lives, and measurable by his ability to contribute, does not permit of a double charge when two authorities claim shares in what his ability determines to be demandable from him. If the authorities levy at different rates, well and good; his total payment will be altered in consequence, but that involves no double taxation of the one ability. Copenhagen has standing agreements with other authorities on this subject. The tax is levied in quarterly instalments, a mode much more in accordance with the old and approved Third Canon of Adam Smith, known as the Canon of Convenience, than the practice followed in this neighbourhood of demanding a year’s local taxes in one lump sum. This latter practice may be slightly more economical in collection, thus conforming with the Fourth Canon of the writer named. The quarterly levy undoubtedly accords more with the convenience of an important class of taxpayers, and is practised in other districts of this country with advantage. The assessment to the Copenhagen Income Tax may be either made by the citizen himself or by the Assessment Committee, composed of four persons, appointed by the municipal Council from the residents of each of the 25 assessment districts. The personal declarations of income are also subject to revision by this Committee, with an appeal to a commission, composed of a number of members of the popular representative body, wilb