Geography and urban development of Dresden past 60 years has made Dresden the fourth largest urban area in Germany after Berlin, Hamburg, and Cologne. The most important river in Dresden is the Elbe river, the only navigable body of water to flow through the city. There are also a number of tributaries such as the river Weißeritz. The nearest German cities are Chemnitz (80 km to the southwest), Leipzig (100 km to the northwest) and Berlin (200 km to the north). The Czech capital Prague is about 150 km to the south; the Polish city of Wrocław is about 200 km to the east. There are
Accession of Hamburg to the German Customs Union (Zollverein) not in itself mean that it must also be outside the tax frontier. For example, the Imperial Stamp Duty, which was not a consumption tax, was applied in the Hanseatic states as well as the Customs Union. For consumption taxes the Hanseatic cities were treated like other foreign states. The brandy or sugar supplier in the Customs Union received an export remuneration upon dispatch to Hamburg. This was passed on to the Hamburg consumer who received the Customs Union product free of Customs Union tax and, the reduction was not negated by any high import tariff or consumption tax levied