After the claims of efficiency have been met, saving and insurance come next. Life insurance is of course almost universal among the salaried classes, and is a duty imperatively laid on every man whose death would leave his family without means. But it is curious that other forms of insurance are not more practised. A small yearly payment for each child, commencing at its birth, would provide a convenient sum for its education, its start in life, or, in the case of a girl, for her trousseau and dowry. Insurance against illness also is much rarer among the upper middle class than among the working-classes. Possibly this is due to the fact that, save in the case of prolonged disease, salaries are paid during illness, while wages cease as soon as the worker is compelled to stay at home; also partly no doubt to the fact that provision for contingencies is made in other ways. Saving and insurance will be less necessary in the case of those whose income is derived from land or from invested capital, but should be considered absolutely essential by all those in receipt of a salary. In addition a small sum saved and invested in some easily realisable security will be most valuable to meet special emergencies. If after all these needs have been met, _i.e._ (1) full "efficiency" and "conventional" expenditure (including, of course, such an education for the children as will prepare them in their turn to earn an income in the same rank of life as their father), and (2) saving and insurance to provide against all contingencies that may reasonably be anticipated--if, then, a surplus still remains, its disposition must be a matter of individual choice, and it is impossible to lay down general rules. In some cases it will be saved, in others it will be used to provide more material and conventional luxuries, in others it will supply the needs of what American writers rather unpleasingly call the "higher life." Certainly the claims of generosity, charity, and culture should first be met, and it is the right and wise disposition of this surplus income which might well tax the highest powers of any human being. It is commonly supposed to be a difficult thing to earn money, but a simple matter to spend it. On the contrary, to spend with wisdom and discretion is always hard, and is hardest when the income is so elastic that a slight deviation from the best method is not immediately visited on the head of the person who has offended. The artisan's wife has no easy task, it must be confessed, but the results of any mistakes she may make fall at once upon herself or her children. But if the mistress of a large household is careless or incompetent, then she may cause untold waste, inefficiency and degeneration among her servants and tradespeople, and may never even be aware of it.