MANCHESTER STATISTICAL SOCIETY.
NOTES ON CITY GOVERNMENT AND LOCAL TAXATION IN COPENHAGEN.
From the Point of View of a Resident in Manchester.
Read November 22nd, 1899.
By A. W. F lux , M.A. (Professor of Political Ecøéomy in The Owens College).
I n preparing the paper I lay before you this evening I have been influenced, in the first place, by a desire to follow up a useful line of work initiated in this Society by our late lionoured Vice- President, Mr. John Galloway. But, beyond this, I desired to direct attention in particular to the problem of Local Taxation. I felt that to- write on Copenhagen finance, apart from any reference to the objects attained and the methods of administra tion followed, would leave very much to be desired. Hence my paper is much longer than I could have wished, in order that it may include a sufficient amount of information on the points which are desirable for the proper understanding of the financial problem. Naturally, when entering into a certain amount of detail, interesting points arose on which I felt it to be desirable to say something, even though it did not tend directly to my main purpose. I have, nevertheless, omitted any special reference to a considerable number of tempting features, so that, long as my paper is, it might easily have been much longer. I adopt some comparisons with Manchester in order to get the measure of the matters referred to. For obtaining a satis- factory conception of a new thing we instinctively adopt a comparison with something familiar; the more familiar, the more
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