But, again, here I must show how impossible it is for another person to really advise a friend on this subject of division of income satisfactorily. There are plenty of suburban residents who are absolutely satisfied with their fate, and are equal to the misfortune of a small income. In that case I have told them precisely how they can manage best on the sum of 500_l._ a year. I can assure them they will have to be most economical and excellent managers to do that; and they can furthermore understand that it costs about 50_l._ a year to add a child to the establishment, and that 45_l._ a year is supposed to keep and pay a servant. These two details will be of assistance, maybe, when the income increases and the owners thereof contemplate a little launching out. An income of 1,000_l._ a year should be apportioned as follows: £ _s._ _d._ House 100 0 0 Rates and taxes 33 0 0 Repairs, renewals, &c. 50 0 0 Two servants (rather better wages allowed) 100 0 0 Keep of self and wife 100 0 0 Wine, &c. 12 10 0 Clothes and pocket-money for wife 75 0 0 Clothes for husband 100 0 0 Coals 10 0 0 Insurance 50 0 0 Summer outing 30 0 0 Washing 26 0 0 Balance for incidentals 313 10 0 --------------- 1,000 0 0 And this larger balance would be drawn, upon for the extra expenses, such as entertaining and amusements, charities, and the thousand and one pleasant ways of spending money that are open to the possessor of the larger income, and are rigorously out of the reach of the owner of 500_l._ a year.