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Table of Expenditure

know what sum may be spent in each department, as well as the total expenditure which may safely and properly be incurred. When this is once settled, the next thing is to cut down the expenses of each department to the proper figure in proportion to the whole expenditure, and here there is room for considerable variation, according to the extent of the income, and the numbers of the family to be provided for. Generally speaking, about one-half of a moderate income must be set apart for the supplies of the house (and stables, if any), the other moiety to be devoted as follows:-one-eighth of the whole to rent and taxes-one-eighth to clothing-one-eighth to illness, parties, and other amusements--and the remaining eighth to wages and incidental expenses, including those charities over and above the superfluities of the household. This rule applies tolerably to those who spend £500 or £1000 a-year; but with those who have only the smaller sums of £250 and £100, the proportion for wages, amusements, and incidental expenses must be reduced, and the subtracted sums added to those for housekeeping. On this scale, therefore, according to the several sums already specified as treated of in this book, there will be the following division of income under the several heads attached.