Berlin is a surprise in a great many ways—in a multitude of ways, to speak strongly and be exact. It seems to be the most governed city in the world, but one must admit that it also seems to be the best governed. Method and system are observable on every hand—in great things, in little things, in all details, of whatsoever size. And it is not method and system on paper, and there an end—it is method and system in practice. It has a rule for everything, and puts the rule in force; puts it in force against the poor and powerful alike, without favour or prejudice. It deals with great matters and minute particulars with equal faithfulness, and with a plodding and painstaking diligence and persistency which compel admiration—and sometimes regret. There are several taxes, and they are collected quarterly. Collected is the word; they are not merely levied, they are collected—every time. This makes light taxes. It is in cities and countries where a considerable part of the community shirk payment that taxes have to be lifted to a burdensome rate. Here the police keep coming, calmly and patiently, until you pay your tax. They charge you five or ten cents per visit after the first call. By experiment you will find that they will presently collect that money. In one respect the million and a half of Berlin’s population are like a family; the head of this large family knows the names of its several members, and where the said members are located, and when and where they were born, and what they do for a living, and what their religious brand is. Whoever comes to Berlin must furnish these particulars to the police immediately; moreover, if he knows how long he is going to stay, he must say so. If he take a house he will be taxed on the rent and taxed also on his income. He will not be asked what his income is, and so he may save some lies for home consumption. The police will estimate his income from the house-rent he pays, and tax him on that basis. Duties on imported articles are collected with inflexible fidelity, be the sum large or little; but the methods are gentle, prompt, and full of the spirit of accommodation. The postman attends to the whole matter for you, in cases where the article comes by mail, and you have no trouble, and suffer no inconvenience. The other day a friend of mine was informed that there was a package in the post-office for him, containing a lady’s silk belt with gold clasp, and a gold chain to hang a bunch of keys on. In his first agitation he was going to try to bribe the postman to chalk it through, but acted upon his sober second thought, and allowed the matter to take its proper and regular course. In a little while the postman brought the package and made these several collections: duty on the silk belt, 7½ cents; duty on the gold chain, 10 cents; charge for fetching the package, 5 cents. These devastating imposts are exacted for the protection of German home industries.