Amount spent on

£s.d.
Rent of two unfurnished rooms, kitchen fire, and attendance4000
Coals, wood, and lights500
Miscellaneous housekeeping expenses (including additions to furniture)400
Food4300
Washing (household and personal)4100
Dress4100
Library subscription, books, newspapers, etc.300
Travelling and holiday800
Amusements200
Clubs and societies2100
Presents and charities12100
Doctor2100
Small expenses1900
Not spent4000
Total£22700

Notes.—About £14 included under “Food” was spent on lunch and tea, which had to be taken out every day. The amount under “Washing” does not represent the true expense; many things were sent regularly to a country laundry, and were not paid for by their owner. The expenditure on “Dress” is £10 in excess of what produced a better effect when living at home as a “lady of leisure.” Practically, all mending (except stockings) and renovating were paid for. The amount spent in books by no means represents the value received. The heading “Small Expenses” includes cabs, omnibuses, and incidental travelling expenses, stationery, postage, extra newspapers, and oddments not amounting to more than a few pence each.

The last complete budget placed at my disposal is that of a journalist (No. 6), a joint occupier of a house, spending £338 in the year, for which the accounts are given. The income tax and total income are not stated. No. 6 writes:—

“My work is mainly office work, and I have nothing to do with society journalism, so that I do not have to be well dressed. In giving my travelling expenses I have of course omitted all travelling expenses refunded to me by my employers, but I have included fares spent in taking my bicycle out of London, although they should perhaps come under the head of holiday expenses. Then, of course, as, except the theatre, my amusements are nearly all outdoor, the expenses are really divided between food and dress and lodging, and it looks as though I spent very little on recreation.”

Table IV.

Accounts of a Journalist (No. 6), Joint Occupier of a House.

Amount spent on

£s.d.
Rent (share of)22100
Rates ” 743
Water ” 160
Gas ” 3130¹⁄₂
Coal ” 410
Service ” 6176
“Housekeeping”[6]4434¹⁄₄
Luncheons, teas, and dinners away from home[7]31110¹⁄₂
Furniture2133
Flowers123
Dress4214³⁄₄
Books1412
Newspapers239¹⁄₂
Fares1385
Holiday[8]7188
Amusements4196
Clubs310
Subscriptions, donations27154
Presents[9]18170
Postage and stationery3210¹⁄₂
Miscellaneous5010
Doctor and medicine000
Insurance31210
Savings4000
Total expenditure£33854
Income taxNot stated
BalanceNot stated

[6] The housekeeping done by the other occupier, and separate account of each item not kept. Under this head are included half the cost of food for household of three people and servant, and of laundry, garden, kitchen requisites, house repairs, &c.