To meet expenses the chambers of commerce in Prussia and WUrttemberg levy a surtax on the industrial tax on profit and capital, to-which trade and industry is subject. In Baden a surtax is levied on the income tax and corporation tax. In Bavaria a special tax is levied. In addition, very many chambers of com merce have an individual income from fees for certificates of origin and other attested documents, from exchange and market fees, from receipts for rent of space in the buildings belonging to them. They receive no contributions from the State.
In order better to carry out their duties, the members and constituent firms are divided into three groups (industrial, whole sale and retail), each of which considers matters specially affect ing it. Special committees composed of members and non-mem bers exist for separate branches of trade, where necessary.
All chambers of industry and commerce in Germany are united in a central organization in Berlin (the Deutsche Industrie and Handelstag, founded i861). Further, the chambers of the various States have their own special central organization, and besides this many chambers in the larger districts have united into asso ciations (Verbiinde) for the purpose of pursuing common inter ests and duties. The following are some examples : Lower Saxon Association of Chambers of Industry and Commerce, Cassel, the Association of Hesse—Nassau Chambers of Commerce and Indus try, Association of North-East German Chambers of Industry and Commerce, Association of Central German Chambers of Industry and Commerce, Association of Chambers of Industry and Commerce of the Lower Rhenish and Westphalian Industrial District, etc.
Among individual chambers of commerce, the following may be mentioned : (1) Chamber of Industry and Commerce, Berlin, founded in 1902, united in 1919 with the Potsdam chamber of commerce and in 1920 with the "Aelteste der Kaufmannschaft," Berlin, which, as stated above, dated from 1820. Its membership amounts to 93. The income amounted in the financial year 1926-27 to approximately 6,616,00o Reichsmarks and the expenditure to ap proximately 6,177,000 Reichsmarks. The chamber has a retail trade committee and 48 special committees. It conducts the Ber lin exchange, a commercial high school and various commercial schools.
(2) Hamburg, Bremen and Lubeck Chambers of Industry and Commerce.—The chambers of commerce of the Hansa towns
possess a special status, both on account of their historical devel opment and on account of their legal status in general. Here by a process of continuous development the chambers of commerce grew out of the early existing corporations.
Thus in Hamburg, the chamber of commerce, instituted in 1867 represents the long established Union of Merchants engaged in land and sea borne trade, the "Versammlung eines Ehrbaren Kaufmanns." At the same time it absorbed the former repre sentative body the "Kommerz-Deputation," which had existed from 1665 to 1867. The chamber was re-organized by a law of 1909. It consists of 34 members, elected by the above-mentioned Versammlung. All wholesale merchants established in Hamburg who, on application, are entered on a register kept by the chamber of commerce are members of this union. An "Industrie Kom mission" is annexed to the chamber, consisting of io members of the chamber and 2 2 representatives of industry, and deals with industrial questions. The Hamburg chamber of industry and com merce administers the local stock and produce exchange. It is officially represented by three members in the "Deputation" for commerce, shipping and industry, annexed to the "Burgerschaft" (lower house of representatives), in the "Deputation" for indirect taxes and duties and in the emigration authority. Its income is derived partly from fees levied for the use of the exchange and its institutions, and from a special tax levied on all firms entered in the commercial register. Its budget closed in 1927 with re ceipts at 1,673,000 marks and expenditure of 1,197,000 marks. The yearly budget must be laid before the Deputation for trade, shipping and industry for information.
The Hamburg retail trade is also legally represented by a "Detaillistenkammer." The Bremen chamber of commerce (established in 1849 and reorganized by the law of July 1921) consists of 3o members elected by the members of the "Kaufmanns-Konvent." The chamber is officially represented in a mixed committee of members of the senate and the chamber for the consideration of questions affecting trade and shipping. It is also represented in certain municipal committees including one for promoting trade.