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eption, far from wishing to hamper the towns in their land investments, have often urged the towns to buy as much land as possible and not to sell" (Dawson, p. 123). "Within the present year the little town of Kalbe, on the Saale, expended just L14 a head on its 12,000 inhabitants in buying for L468,000 a large estate for the purpose of creating a number of smallholdings and labourers' allotments. During the period 1880 to 1908 Breslau expended over one million and a half pounds in the purchase of land within the communal area. Berlin has an estate more than three times greater than its administrative area. In 1910 alone seventy-three of the large towns of Germany bought land to the aggregate extent of 9,584 acres and to the aggregate value of over four million pounds sterling. Charlottenburg now owns 2,500 acres of land as yet not built upon, with a value of over a million and a quarter pounds, and the value of all its real estate is about four and a half million pounds sterling. In 1886 Freiburg, in Baden, owned nearly 11,000 acres of land with a value of L925,000. In 1909 its estate was only 2,000 acres larger, but its value was then L2,300,000." "Since 1891 Ulm, under the rule of a mayor convinced of the wisdom of a progressive land policy and strong enough to carry it out, has bought some 1,280 acres of land at different times for L316,000, while it has sold 420 acres for L406,000, showing a cash profit of L900,000, apart from the addition of 860 acres to the town estate. As a result of Ulm's land policy, its assets increased between 1891 and 1909 from L583,500 to L1,990,000, an increase of L1,407,000, equal to L25 a head of the population. Another result is that of the larger towns of Wuertemberg only one has a lower taxation than Ulm. It is solely owing to its successful land policy that this enterprising town, without imposing heavy burdens on the general body of ratepayers, has been able to undertake a programme of social reforms which has created for it an honourable reputation throughout Germany." VII. In quite a different direction, in the encouragement of Art and Literature, the German municipality plays a leading part. "The budgets of most large and many small German towns contain an item, greater or less according to local circumstances, which is intended to cover 'provision for the intellectual life of the town.' This item is independent of expenditure on schools, and, if analyzed, will be
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