=Clothing.=——A large proportion of the family income is spent on clothing. A knowledge of textiles and of purchasing is necessary in order to do this wisely and economically. Clothing is as necessary an expense as food, for it conserves the heat which the food furnishes and thus maintains body temperature. Health is the main factor in efficiency, and health is preserved by clothing which protects the body from sudden changes in temperatures, and conserves the energy for other purposes. Money should be spent on clothing to secure health, but too often more than the right percentage of income is expended because of love of display. The instinct for show, color, ornamentation is a primitive one, and the æsthetic “want” is, in one sense, as real as the physical and should be considered in expenditures for this purpose. It is a duty to look well, but it is not necessary, nor does it show good sense, to sacrifice the health, happiness, and higher life of the family by economizing on food and other essentials in order to secure hats, shoes, gowns, and accessories that cater to a mania for show. If the income be limited so that the essentials of clothing only can be purchased, the margin of income which can be spent for pleasure may, if taste so dictates, be spent on clothing instead of pictures, books, or some recreation. That is a matter for the individual or family to decide. In the typical budgets cited below it will be seen that the expenditure for clothing was usually between 10 and 18 per cent. =The higher life.=——There are other needs of family life for which money must be spent besides the material ones of food, shelter, and clothing. In the division of some family incomes little thought is given to this phase of living. After the income reaches a certain amount, it is possible so to plan that education, recreation, philanthropy, and savings all figure in the division of expenditures. Some writers say that 25 per cent of the income of $1000 to $5000 should be spent in this way. If thought is given to this, it would mean opportunities for books, periodicals, lectures, and membership in societies; some travel and vacation, social clubs, theaters and concerts; charity and church expenditures; life insurance and other savings. It is the idea of ownership of property, of homes, of possessions of all kinds that has led from primitive living to advanced civilization. And with advanced civilization comes the need for the higher life which should be satisfied and can be through wise division of funds. The choice of things to satisfy this higher life rests with the individual; it may be music, it may be the cultivation of altruistic feeling in the help given to neighbors; it may be a bank account for some future good, or money spent on excursions, lectures, or theater. Whatever it is, it satisfies the emotional, spiritual, and intellectual life of man and distinguishes him as one of advanced civilization.