=31.= The distribution of the income over the various items is again subject to local circumstances; but, thanks to the inquiry of Professor Adams, a table of comparative distribution of income drawn from the figures of about 500 library systems throughout the kingdom has been published, which gives the best information at present available. It is qualified by the facts we have emphasized in the last paragraph, and still more by the changed conditions which result from the European War, which have increased such items as salaries, and reduced the book-purchasing (and indeed every other purchasing) power of libraries considerably. We give the table of percentages of expenditure for libraries with, and without, loans, merely remarking that it may serve as a rough guide by which library committees may work. Again, the librarian, in submitting his budget for the use of his committee, will analyse the items into general administrative, central, reference and branch libraries’ expenditure, and under each will show salaries as distinct from wages paid for unskilled service; and books will be divided into “new,” “replacements,” etc.; periodicals into those filed permanently and others; maintenance charges into building expenses, furniture and fittings, stationery, repairs to fabric and furniture, and so on. The Council as a rule does not require so detailed a statement. CLASSIFIED PERCENTAGES OF LIBRARY EXPENDITURE LIBRARIES WITH LOAN CHARGES. +---------+--------+-------+-------+------+------+------------+-----+ | | | Peri- | | | |Other Items,| | | | Books |odicals| |Rents |Rates | including | | | Income. | and | and | Sala- | and | and |Maintenance |Total| | |Binding.| News- | ries. |Loans.|Taxes.|of Premises,| | | | |papers.| | | |Light, Heat,| | | | | | | | | &c. | | +---------+--------+-------+-------+------+------+------------+-----+ | £ | % | % | % | % | % | % | % | |8000 | | | | | | | | | & over| 19·06 | 4·96 | 37·5 | 15·46| 2·41 | 20·58 |99·97| |4000-8000| 18·81 | 5·31 | 39·96 | 12·54| 1·81 | 21·55 |99·98| |3000-4000| 17·97 | 6·07 | 41·74 | 17·42| 1·09 | 15·68 |99·97| |2000-3000| 19·53 | 6·44 | 39·33 | 13·5 | 2·38 | 18·78 |99·96| |1500-2000| 21·09 | 6·24 | 37·87 | 13·13| 2·3 | 19·01 |99·64| |1000-1500| 19·07 | 7·43 | 37·18 | 16·47| 2·21 | 17·62 |99·98| | 750-1000| 17·58 | 7·81 | 38·97 | 10·8 | 2·22 | 22·6 |99·86| | 500- 750| 17·55 | 10·88 | 36·32 | 11·81| 3·10 | 20·22 |99·88| | 250- 500| 13·12 | 10·25 | 38·9 | 15·09| 4·00 | 18·61 |99·97| | 100- 250| 16·31 | 13·13 | 33·63 | 21·31| 3·14 | 12·45 |99·97| |Under 100| 14·32 | 16·15 | 25·84 | 24·48| 2·66 | 19·52 |99·97|