Young men living two in a room may obtain room and board in boarding houses in Manila at a rate as low as $35 per month each. In the Young Men's Christian Association building, a large reënforced concrete structure with reading room, gymnasium, and a good restaurant, the charge for two in a room is $10.25 each. Board costs $27.50, a total of $37.75. The expenses for clothing in Manila are less than in the United States, as white clothing is worn the whole year and white duck suits may be obtained for about $3 each. The expenses for laundry amount to about $5 a month. The necessity of employing a _muchacho_ [490] is _nil_, in the case of an unmarried employee who boards. Servants are far cheaper and better in the Philippines than in the United States. In a discussion of the salaries paid in the Philippine civil service the question of the leave allowed should be considered. Classified employees who receive an annual salary of $1000 or more per annum may be granted twenty-eight days' leave per annum to cover absences from duty due to illness or other causes. If not taken during the calendar year in which it is earned or in January or February of the succeeding year, it is forfeited. Employees taking vacation leave during the months of December, January, February and March may take fifty-six days, corresponding to two years of service, at one time, and may thus get time to visit Australia, Japan, China, and neighbouring countries. In addition to vacation leave an employee whose salary is $1000 or more but less than $1800 per annum is entitled to thirty days' accrued leave per annum, and an employee whose salary is $1800 per annum or more is entitled to thirty-five days' accrued leave per annum. Accrued leave may accumulate for not more than five years of service.