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1/OCAL TAXATION IN COPENHAGEN. 5 lation of England and Wales and considerably short of one-sixth of that of the United Kingdom. As a commercial city, too, Copenhagen holds a very important position. This position was threatened by the designs of the German authorities in the Construction of the Kaiser Wilhelm Canal. The situation was faced, and, to avert disaster, a new harbour was constructed, for the greater convenience of traders— the present Free Harbour. The outlay was trifling compared with that on the Ship Canal. It was met partly by a loan guaranteed by the State, partly by the formation of a company to take over for a period a concession of the working of the new harbour, the provision of warehousing accommodation, railways, etc., etc. In all, the expenditure on Construction and the company’s Capital represent together about three-quarters of a million sterling. The cessation of the old dues and the favourable terms offered by the port through the Free Harbour have produced results justifying the effort. In its efforts to maintain its trading position the citywill not lack the sympathy of a community which has made the gigantic sacrifices needed for the provision of the Manchester Ship Canal. A brief statement of the harbour accommodation, with that available at the Ship Canal docks as a means of comparison, may be taken at this stage.

COPBNHAGEN.

MANCHESTER.

Old Harbour.

Free Harbour. Ship Canal Docks. 60 acres. • 104£ acres. About 2£ miles. 5| miles. Over one-half of area 26ft. in large is 31ft. deep. docks. A part is 24§ffc. only. 9th Nov., 1894. Ist Jan., 1894.

Water Area ............ 167 acres. Length of Quays ... About l l f miles. Depth of Water ... Up to 26| feet.

Opened for traffic ...

Situation .—We tum now to consider for a moment the geographical situation of Copenhagen. It lies at 55° 4 0 '4 2 " north latitude, which is 2° 12', or 152 miles, further north than Manchester. Placed on the eastem coast of the largest of the Danish islands, Zealand, the city lies at the gate of the Baltio. Its harbour is formed between the coast of Zealand and the small island Amager (about 22 square miles only in area),