◆2 The whole amount attributed to the rich would not be available for distribution.

◆3 A certain deduction must therefore be made from the estimated total.

◆¹ The gross income of the United Kingdom—the aggregate yearly amount received by the entire population—is computed to be in round numbers some thirteen hundred million pounds. But though this estimate may be accepted as true under existing circumstances, we should find it misleading as an estimate of the amount available for distribution. So far as it relates to the income of the poorer classes, it would be indeed still trustworthy; but the income of the richer—which is the total charged with income-tax—we should find to be seriously exaggerated, as considerable sums are included in it which are counted twice over. ◆² For instance, the fee of a great London doctor for attending a patient in the South of France would be about twelve hundred pounds. Let us suppose this to be paid by a patient whose income is twelve thousand pounds. The doctor pays income-tax on his fee; the patient pays income-tax on his entire income; and thus the whole sum charged with income-tax is thirteen thousand two hundred pounds. But if we came to distribute it, we should find that there was twelve thousand pounds only. And there are many other cases of a precisely similar nature. According to the calculations of Professor Leone Levi, the total amount which was counted twice over thus, amounted ten years ago to more than a hundred million pounds.[2] ◆³ In order, therefore, to arrive at the sum which we may assume to be susceptible of distribution, it will be necessary, therefore, to deduct at least as much as this from the sum which was just now mentioned of thirteen hundred million pounds.[3] Accordingly the income of the country, if we estimate it with a view to dividing it, is in round numbers, twelve hundred million pounds.

◆1 This, divided amongst all, would yield thirty-two pounds per head:

◆2 But different sexes and ages would require different amounts,

◆3 The proportions of which are readily ascertainable.

◆¹ And now let us glance at our problem in its crudest and most rudimentary form, and see what would be the share coming to each individual, if these millions were divided equally amongst the entire population. The entire population of the United Kingdom numbers a little over thirty-eight millions; so our division sum is simple. The share of each individual would be about thirty-two pounds. But this sort of equality in distribution would satisfy nobody. It is not worth talking about. For a quarter of the population are children under ten years of age,[4] and nearly two-fifths are under fifteen: and it would be absurd to assign to a baby seeking a pap-bottle, or even to a boy—voracious as boys’ appetites are—the same sum that would be assigned to a full-grown man or woman. ◆² In order to give our distribution even the semblance of rationality, the shares must be graduated according to the requirements of age and sex. The sort of proportion to each other which these graduated shares should bear might possibly be open to some unimportant dispute: but we cannot go far wrong if we take for our guide the amount of food which scientific authorities tell us is required respectively by men, women, and children; together with the average proportion which actually obtains at present, both between their respective wages and the respective costs of their maintenance. ◆³ The result which we arrive at from these sources of information is substantially as follows, and every fresh inquiry confirms it. For every pound which is required or received by a man, fifteen shillings does or should go to a woman, ten shillings to a boy, nine shillings to a girl, and four and sixpence to an infant.[5]

◆1 The problem best approached by taking the family as the unit:

◆2 And then we can arrive at the share of each member.

◆3 The maximum income that an equal distribution would give a bachelor.