Dress is necessarily much more expensive in the case of the clerk than in the case of the high school mistress. Circumstances and temperament work together in producing this result. Were it possible--as I hope it may be--to secure accounts of clerks and typists living at home and working for about £40 to £60 a year, it would, I believe, frequently be found that their expenditure on this item was double that of the high school mistress earning £130 a year. On the other hand, the high school teacher knows that she must preserve physical health, and that she cannot afford to economise in food. The clerk too often lives on tea and roll until the evening, and for want of physical exercise, has little appetite even then. The clerk’s budget (No. 5) that I present here gives a year’s expenditure of an income of £227. It has to be noted that, apart from the food and rent, most of the items were largely supplemented _in kind_. The expenditure does not at all represent the standard of living in things not strictly necessaries. The sum put down for holiday expenditure includes the expense of five days’ holiday only, the remainder being for railway fares, no other expense whatever being incurred during the remainder of the holidays. TABLE III. _Accounts of Expenditure of a Clerk (No. 5) renting Unfurnished Lodgings._ AMOUNT SPENT ON £ _s._ _d._ Rent of two unfurnished rooms, kitchen fire, and attendance 40 0 0 Coals, wood, and lights 5 0 0 Miscellaneous housekeeping expenses (including additions to furniture) 4 0 0 Food 43 0 0 Washing (household and personal) 4 10 0 Dress 41 0 0 Library subscription, books, newspapers, etc. 3 0 0 Travelling and holiday 8 0 0 Amusements 2 0 0 Clubs and societies 2 10 0 Presents and charities 12 10 0 Doctor 2 10 0 Small expenses 19 0 0 Not spent 40 0 0 ------------ Total £227 0 0 ============