If we examine the items of expenses, we find rye and flour among those necessaries which the farmer has to procure in the market during a portion of the year. The deficit of a peasant farm is consequently one of daily bread.[38] To give some idea of the standard of life of the Russian peasant, we append a summary review of three peasant budgets of the _gubernia_ of Tamboff.[39] 1. Gabriel, the son of Michea, surnamed Trupoff, who owns four horses and holds 15 dessiatines (40 acres) of land, is, in faith, one of the chosen ones among the Tamboff peasantry. Verily it is worth while going through the budget of these peasant “four hundred.” The total expenditure of a family of four adult persons and three children does not exceed 510 rubles a year, say (in round figures) $10 a week.[40] All the dresses of two rustic Lady Astors amount to the exorbitant figure of sixteen rubles a year, while the gentlemen are satisfied with one hat once in five years, and one girdle of the value of eighty cents once in a decade. To make both ends meet they have to content themselves with, upon an average, about one and a half pounds meat a day, for seven persons, and to do without tea, rejoicing over one glass of brandy a day, for the whole family. All the sundries expended make up the sum of ten dollars a year, or less than one cent a day to every grown up man or woman. This frugality enables them to add to their wealth 7.79 rubles in a year, when the harvest is 10:1 to the seed. Now this is about twice as much as the Ryazañ average, and exceeds by one-half the Ryazañ maximum. Should we reduce the yield from 10:1 to the average 6.5:1 for rye and to 6.8:1 for oats, as given in the _Reports_ for the district of Borisoglebsk, it would cause a deduction from the income, as follows: 3.5:10 from 40 Russian quarters rye @ 2.00 rubles 56.00 3.2:10 ” 60 ” ” oat @ 2.00 ” 38.40 ----- Total 94.40 This would give a deficit of 86.61 rubles a year. To cover this deficit Gabriel Trupoff used to engage in various occupations besides his farming. 2. The second family is likewise one of the best off, since they can even allow themselves the luxury of consuming one pound of tea, and five pounds of sugar yearly. Their farm yields them however a total income of only 358.80 rubles and the balance, 660.45, must be provided from other sources. 3. Finally, the third family of “peasant-proprietors” draws a yearly income of 27.80 rubles from farm and house, while the entire expenditure amounts to 241.80 a year, or 20.15 a month for 8 persons. Although it causes a yearly deficit of 65.20, which must be covered through loans, and probably through the sale from time to time of their chattels, yet they are tax-payers, and contribute 8.00 yearly toward the expenses of the state.