its character. This, nevertheless, is the plan for the Märkische Museum in Berlin, and for the Madgeburg Art Museum, models of which were exhibited. It is explained that such a museum is a museum even in its exterior. It is also a monstrosity. Not all of the Berlin architects are so conscientious on this point. They prefer to lay excessive emphasis upon conformity to surrounding architecture, as exemplified in two models exhibited. One, cataloguetl as an engine house, might as well have been a palace, and the other, to all appearances a chapel, is nothing but a street-cleaning depot. The most modern buildings for schools are simple and substantial, and the decorations as well as the architecture are characteristic and appropriate. Many cities continue to use their old Rathäuser with their assembly-rooms and their Ratskeller reminiscent of the days of great receptions and magnificent banquets. It is recognized, however, that the modern city hall is an office building where the enormous business of a great corporation is transacted. Leipzig exhibited plans, drawings, and a large model of its imposing new city hall, which is to combine some of the features of the Rathaus with those of a modern office building. The following cities exhibited plans or models of their municipal theaters: Aachen, Augsburg, Halle, Nürnberg, Fürth, Wiesbaden, Flensburg, Bielefeld, Worms, and Dortmund. It cannot be claimed that all the German theaters are fit models for copying; but the more monumental ones, which are usually royal or municipal, have a style and character of their own. The building is a group building in which the outer architecture discovers readily the inner divisions, The first section is the low semi-circular vestibule, with numerous entrances whence the audience have direct communication with their seats. Next comes the taller, often richly decorated, curving foyer. The main, central portion is the auditorium, which is all too often in the shape of a horse shoe and contains many very poor seats. Back of this is the smaller and lower stage building.

Cleanliness. The further step of beautifying has not yet, in all cases, followed the more fundamental advance toward sanitation and hygiene; for beauty is a later development than is utility. It need not be long, however, before a simple and taste

ful architecture, suited to the modern sanitary building, will be developed a style growing out of needs and conditions. The good pavement and the cleanliness of the streets, and the purity and clearness of the air, add their own share to the beauty of the city, and make possible a public art decoration which would otherwise be destroyed or be covered over by dirt.

A certain phase of municipal art, though of historical interest chiefly, was represented by a variegated group of medals, diplomas of honorary citizenship, lord mayors' chains, drinkinghorns, golden goblets, and other objects belonging to the Ratssilber; paintings, statuettes, and other art works belonging to the municipality; and examples of the locksmith's art. A great number of the paintings were of the cities themselves, in the past and in the present, and also as planned for the future; and these, supplemented by numerous drawings and photographs, gave a good idea of the city architecture. This was fortunate, for models, without color and with no suggestion of the surroundings, give little or no idea of accord in color scheme and symmetry, with the environment.

H. PUBLIC FINANCE.

Bookkeeping.-The German municipal corporation has adopted strict business principles in all its undertakings, as is essential, particularly where business operations are undertaken. Municipal employees must be well trained; and though excessive formulation is to be avoided, they must work according to welldefined plans. Breslau has a centralized finance department, Stadthauptkasse. This unification decreases the number of employees necessary, and allows complete supervision of the whole field of municipal finance. The city treasurer has charge of receipts and expenditures for charities and hospitals, education, health and safety, municipal land, taxes, and general administration, and for the institutions under the control of the municipality; and, further, must keep the accounts of all such receipts and disbursements. The offices of the gas-works, waterworks, electrical works, stock-yards, slaughter-houses, harbors, and street railways- all of which are municipalized are affili

ated with the main office and turn in their surplus or apply for a sufficient sum to cover their deficit, as the case may be. The cashiers, receiving tellers, paying tellers, clerks, bookkeepers, are all accountable to the chief cashier, who, in turn, is responsible to the council for the proper conduct of the business intrusted to him. The day-books are balanced every night and the balance compared with the cash on hand. The books are closed the tenth of each month, and audited a week later by a deputed committee of councilors and magistrates. The books must first have been expertly examined, and yet the auditing must be conducted according to a formula which prevents its being a mere formality. Accounts chosen at random by the magistrates are inspected, the contents of certain money bags, also chosen at random, are counted, stocks and bonds are examined, and further the responsible cashiers must swear to the correctness of their accounts and balances. This occurs each month; and there is, further, at least once a year a special, unexpected auditing to make sure that at any moment the balance on the books agrees with the balance on hand.

Taxes. The chief source of income of most municipalities is still their taxes, in spite of the fact that many have undertaken business operations. There has, on the whole, been a growth in amount of taxes. A large part of the sums thus collected has, however, been invested in such ways that there is bound to be a very notable decrease in taxes before many years. In Düsseldorf, to name one example, taxes are levied on income, land and buildings, trade or occupation, department stores, beer, public amusements, dogs, and transfer of real estate.

Municipal operations.— Control, ownership, and operation of gas, water, and electrical works have already been referred to, as have also some other undertakings such as municipal street railways, harbors and docks, stock-yards, markets, etc. A further source of income is municipal landholdings. Many of the municipalities own large tracts of land; for example: Berlin, 13,400 hectares (a hectare equals approximately 22 acres); Stettin, 4,900 hectares; Strassburg, 4,600 hectares; München, 4,400 hectares. As the largest portion of such land is generally outside

of the city limits, it is not immediately adaptable to municipal purposes. Breslau rents its 5,700 hectares. Some of the land is devoted to sewage farms. In the case of forest land the municipality usually retains direct control. Thus Görlitz, Spandau, Liegnitz, Freiberg, and Wiesbaden are engaged in municipal forestry. Freiberg showed figures which present interesting facts in regard to her forestry in 1870 and in 1900. The gross income had increased from 19,249 marks to 75,258 marks; the net surplus, from 11,711 marks to 45,673 marks. The rise in price of wood was the chief cause of this advance, but there was also progress in the science of forestry and in the care of the forests. Many manufacturing cities which lack beautiful surroundings and good park systems neglect the economic advantages of their forests in favor of hygienic and cultural advantages. throwing their lands open for the use of their citizens. Duisburg, Wiesbaden, Augsburg, and others might be named as examples. Land within the city limits serves as building lots for municipal buildings: city hall, schools, gas-works, markets, etc., as well as for streets, squares, and small parks. City maps showing the various uses to which this land is put were exhibited by Breslau, Wiesbaden, and Augsburg. The last-named city has laid streets through that portion not otherwise in use, and has planned for dividing it into building lots. New and enlarged harbors demand a good share of land, as was shown by Breslau, Düsseldorf, and Mannheim; but these are recognized as being investments with sure, if indirect, returns. Darmstadt rents her unused land to poor people; and Ulm uses hers for building homes, as has been said. Essen, after having allowed her holdings to dwindle, has been striving to obtain more land. The best example of this modern policy, however, is Frankfurt a. M., which owns or controls 46 per cent. of the city territory. The land is devoted to parks, forests, agriculture, and building lots. In less than ten years the average price per hectare of this land rose from 8,800 marks in 1893 to 16,400 marks in 1902. The municipality thus has land for its schools and parks at any time, without paying exorbitant prices. The gain is, however, for the future as well as for the present. The land owned by Frankfurt is, moreover, not

a large single tract, but is in smaller tracts scattered well over the city. Mannheim owns about 30 per cent. of the city's area, Ulm more than three-fifths, and Düsseldorf has devoted the sum of five million marks to the purchase of land for the municipality. In 1900 Dresden entered into a new municipal undertaking, mortgaging. All land taken as security must lie within the city limits, and the size of the sums loaned is limited. Düsseldorf is engaged in a similar undertaking.

Municipal savings banks.— The savings banks conducted by the municipalities are largely for the benefit of the poorer classes. Very small sums are accepted, and a fair rate of interest is paid. Some of them name a maximum sum which may be withdrawn within a given time; this protects the banks, and also leads to continued saving, as the money cannot all be withdrawn at once. A graphic chart exhibited by Frankfurt a. M. showed that the most important rôle is played by the smaller accounts, from I mark to óc marks. The regular increase in the number of banks and in the size of sums deposited was shown by charts from Magdeburg, Düsseldorf, and others. In Frankfurt, Düsseldorf, and Dortmund municipal old-age insurance is connected with the savings banks. The institution in Düsseldorf is intended for such persons as factory employees, day-laborers, and house servants.

Municipal pawn-shops.— The pawn-shops conducted by the municipalities are a great boon to the poor. They are numerous and well located, and are thoroughly honorable and reliable. A graphic chart exhibited by Frankfurt a. M. showed some interesting facts. Toward the end of the year, clothes are regularly redeemed, because of the need for winter clothing, for holiday clothes, and because the Christmas presents bring an increase of available money. A chart of the weeks in 1901 showed a regular excess of pledges at the first of the week, and of redemptions at the end of the week; and that just before the chief holidays-Easter, Christmas, etc.-there is a marked increase of pledges redeemed. It is evident from this that the municipal pawn-shop is the wardrobe where the poor man keeps his best clothes.

Statistics.-The Germans' pre-eminence as statisticians is