DR. JOHNSON held as a _maxim_, that “_Every man’s first care is necessarily Domestic_.” Independent, therefore, of public Engagements,—of Politics, the Arts, Sciences, and Literature;—of attention to Horses, Hounds, &c. it is considered that the first care, and the peculiar province of the Master of a Family, is his _Revenue_; and that attention to his Land-Stewards, Agents, and Tenants, and to his _Expenditure_, are the principal objects that most immediately solicit his regard; and when a gentleman has satisfied himself that his real or _net_ Income exceeds his Expenditure, then, and _not till then_, may he consider himself as an Independent Man—for, “it is not abundance that maketh rich, but Economy;” and Lord Chesterfield has truly remarked, that “great Fortunes frequently seduce their possessors to ruinous profusion.” The great _Bacon_ has also observed, “that he would live _even_ with the world should calculate his Expenses at _half_ his Income, and he who would grow Rich; at _one-third_.” A few Minutes in every Day, spent in keeping a regular Account of all Monies _received_ and _spent_, _Dr._ and _Cr._ will afford any gentleman the satisfaction of knowing the true state of his affairs,—will operate actively against excess of Expenditure,—will imperceptibly teach him the art of _practical Economy_, and will enable him to appropriate due portions of his Income to the support of his different Establishments. With a view to this latter point, the following _Rule_, though given in round numbers, may be considered as affording Gentlemen a brief, but tolerably correct, idea of the most eligible and practical mode of appropriating a large Income.— Viz. 33 per Cent. or One-third, for Household Expenses, including Provisions and all other Articles of Household Consumption. 25 per Cent. or One-fourth, for Servants and Equipage including Horses, Carriages, and Liveries. 25 per Cent. or One-fourth, for Clothes, Education of Children, Medical Assistance, Pocket, Private, and Extra Expenses; including Entertainments, &c. 12½ per Cent. or One-eighth, for Rent, Taxes, and Repairs of House and Furniture. 4½ per Cent. as a Reserve for Contingencies. Hence may be deduced the following general Table of Expenses according to Income, viz.—