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LOCAL TAXATION IN COPENHAGEN. 7 of the warmer summer months, the a,verage of the year is some three degrees below ours. The long, cold winter, bowever, is a source of much less disoomfort than a oold winter causes here. For one thing, the winter is the driest part of the year. For another, the houses are built substantially, and do not, as do too many even of our presumably better-class houses, fail to keep the wind out of the dwellings of the inhabitants. Ventilation is a desirable thing, and one of the complaints often made of Con­ tinental dwellings is that they are insufficiently ventilated. Too free access of air through walls and floors is, however, unpleasant. The floors, I may here mention, were one of the features of Danisk houses which attracted my attention in a striking degree. The almost universal chinks of English floors were conspicuous by their absence, thus contributing much to the oomfort and warmth of the houses. The system of warming most used is laoking in the cheerfulness of the open fireplace, and the heat is somewhat oppressive, but the system has the advantage of great economy and cleanliness. Smoky chimneys are an evil scarcely in- telligible to the householder in Copenhagen, and the associated evil of down draughts which distribute dust and soot impartiafly over the room from which the chimney professes to convey the smoke of the fire is, I need hardly add, quite unknown. The mode of heating in vogue in Copenhagen has a further advantage, that the atmosphere suffers far less than in an English town from the pollution of black smoke. It has recognised disadvan- tages, but there is much to be said of its advantages.

Area and Population: — Population.

Population. M anchester .

COPENHAGEN. Area, 5643 acres.

Present Area, 12,911 acres.

Former Area, 4,293 acres.

1840 ........ 120,819 1860 ........ 155,143 1880 ........ 234,850 1885 ........ 280,054 1890 ........ 312,859 1898 ........ *349,000 1870 ........ 181,291

1841 .... .. *256,525 .. .... 235,507 1851 .... .. *335,610 .. .... 308,382

1861 ... .. *390,271 ..

1871 .... .. *425,241 .. .... 351,189

1881 .... .. 1891 .... ..

462,303 .. .... 341,414 505,368 .. .... 350,990 .. *539,000 .. .... *358,827

1898 .... * Estimated.