_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