So much for the grounds put forward to justify a reduction of rates. Far from proving that working expenses are less on lines in this country, and that this forms grounds for reducing the rates, these figures clearly prove the opposite to be the case. [78] The “Statistische Nachrichten Von den Eisenbahnen” shows an average of £39 6s. 5d. per person on the German railways, whereas the other information, referred to at foot of page 133, gives the following average per person:-- Traffic and General Services. £ s. d. Superintendence, Clerks, &c. 76 18 0 Workmen 34 4 0 Workshops. Superintendence, Clerks, &c. 95 0 0 Workmen 45 12 0 An average of £53 8s. 0d. per person. NOTE.--In Great Britain the costly systems of interlocking and signalling, and the block working, so as to interpose between trains an interval of space instead of time, are in operation to a very much greater extent than on the Continent, thus involving a larger staff of trained men. _Rates and Taxes on Railways in England and on the Continent._ A large item in the expenses of railway companies in this country is the amount paid for rates and taxes other than the Government duty. The matter is too important to be passed over in general terms. In the United Kingdom the amount paid by all the railway companies for rates and taxes in the year 1884 was no less than £1,937,691. This is exclusive of Government duty to the extent of £398,577 and of income tax on the net receipts amounting to about £800,000. Including these items the total sum paid for rates and taxes for the year was £3,136,268. In England and Wales alone the amount paid for that year was for £ Rates and Taxes 1,664,660 Government Duty 369,677 Income Tax (about) 700,000 ---------- £2,734,337 ========== From the year 1871 inclusive to the end of 1884, the following sums were paid in the United Kingdom for £ Rates and Taxes 19,995,570 Government Duty 9,313,678 Income Tax (about) 7,600,000 ----------- £36,909,248 =========== No such payments as these are made to the Governments or parishes by the railway companies in Belgium or Holland, or in respect of the State lines, in Germany. In Belgium, for instance, the railway companies pay no rates and taxes of any kind except small sums to towns for local rates (which amounted in the aggregate to only £1,468 for the year 1884), and a license duty or income tax to the State of 2 per cent. on the annual profits amounting for the same year to £4,406, a total of £5,874 for the year.