In his investigations of the distribution of income in Prussia from 1892 to 1902, Professor Adolf Wagner has ascertained the following facts. He divides the population of Prussia into three large groups: The lower group (lowest up to 420 marks; medium, 420 to 900; highest, 900 to 2,100); the middle group (lowest, 2,100 to 3,000; medium, 3,000 to 6,000; highest, 6,000 to 9,500 marks); the upper group (lowest from 9,500 to 30,500; medium, 30,500 to 100,000, and highest over 100,000). The entire income is divided almost equally among these three groups. The 3.51 per cent. of the upper group control 32.1 per cent. of the entire income. The lower group, including the 70.66 per cent. of those exempt from taxation, also controls an income of 32.9 per cent. of the entire income; and the middle group, with 25.83 per cent. controls 34.9 per cent. of the entire income. If we take into consideration only those incomes that are subject to taxation, we find that all those having an income from 900 to 3000 marks, who formed 86.99 per cent. of those enumerated in 1892, and 88.04 per cent. in 1902, controlled over half of the assessable income, 51.05 per cent., in 1892, and 52.1 per cent. in 1902. Incomes of over 3000 marks, which formed, respectively, 13 and 12 per cent. of those enumerated, controlled about 49 per cent. of the entire assessable income in 1892 and 48 per cent. in 1902. The average income of the small taxpayers throughout Prussia amounted to 1374 in 1892 and to 1348 in 1902; it had, accordingly, diminished to 1.89 per cent. On the other hand the average income of the large taxpayers has increased from 8,811 marks, in 1892, to 9,118 marks, in 1902, or by 3.48 per cent. Upon the upper group, which formed only 0.5 per cent. of all those enumerated in 1892 and 0.63 per cent. in 1902, 15.95 percent. of the entire income devolved in 1892, and 18.37 per cent. in 1902. The increase is slightest with the lowest and medium class of the middle group. It is somewhat greater with the highest class of the lower group. But it is greatest and increasingly great from class to class, with the highest class of the middle group and with the entire upper group. The greater the income of a group of those enumerated, the richer they are; the more, accordingly, their number relatively increases. The number of those having high and highest incomes increases, who, on an average, also attain increasingly large incomes. In other words, a growing concentration of incomes takes place, not only among particularly rich individuals, but among the economically high and highest group of the population, that is rapidly growing and yet comprises a relatively small number. “This shows that the modern economic development has indeed been favorable to the entire population by increasing the income and by increasing the number of members of each economic-social class, but that the distribution has been a very uneven one, the rich being mostly favored, then the