The foregoing list is not offered as a complete roster of those who regularly or occasionally receive tips. Nearly every one can think of additions, and at Christmas the list is extended to include money gifts to policemen, delivery men and numerous others.

THE TIP-TAKING CLASSES

At the last Census, in 1910, there were 38,167,336 persons in the United States, out of a total population of ninety-odd millions, who were engaged in gainful occupations, that is, who worked for specified wages or salaries. Of this number, 3,772,174 persons were engaged in domestic or personal service, or practically ten per cent. of the industrial population.

This means that in round numbers 4,000,000 Americans of both sexes and all ages were engaged in the lines of work specified in the foregoing list, with certain additions as mentioned. These are the citizens who profit by the tipping practice.

Since 1910 the growth in population to one hundred millions, and the steadily widening spread of the tipping practice will increase the beneficiaries of tipping to 5,000,000. An idea of the relative distribution of the total may be obtained from the statistics of fifty leading cities. The numbers represent the tip-taking classes in each city.

CITYNUMBERCITYNUMBER
Albany 8,000 Minneapolis 19,000
Atlanta 23,000 Nashville 15,000
Baltimore 48,000 New Haven 9,000
Birmingham 16,000 New Orleans 37,000
Boston61,000 New York 400,000
Bridgeport 5,200 Newark 17,000
Buffalo 25,000 Oakland 11,000
Cambridge 7,500 Omaha 10,000
Chicago 135,000 Paterson 5,000
Cincinnati 30,000Philadelphia105,000
Cleveland 31,000 Pittsburgh41,000
Columbus 14,000Portland17,000
Dayton 6,500 Providence 14,000
Denver 17,000 Richmond 15,000
Detroit 26,000 Rochester 13,000
Fall River 4,000 St. Louis 56,000
Grand Rapids 5,500 St. Paul 16,000
Indianapolis 19,000 San Francisco 44,000
Jersey City 14,000 Scranton 6,000
Kansas City 24,000 Seattle 19,000
Los Angeles 26,000 Spokane 7,000
Lowell 5,500 Syracuse 9,000
Louisville 23,000 Toledo 9,500
Memphis 19,000 Washington 43,000
Milwaukee 22,000Worcester9,000

In all other cities, towns and hamlets there are proportionate quotas to bring the grand total to 5,000,000. Any estimate of the daily tipping tribute for the whole country necessarily is only an approximation, but $600,000 is a conservative figure. At this rate the annual tribute is around $220,000,000.

IN NEW YORK ALONE

Taking New York with its 400,000 persons who profit from tipping, the leading classes of beneficiaries are as follows:

Barbers20,000
Bartenders 12,000
Bellboys 2,500
Bootblacks 3,500
Chauffeurs 12,000
Janitors 25,000
Manicurists 4,500
Messengers 1,500
Porters 15,000
Waiters 35,000