Even with the day worker costs must be considered.

The work of the laundress costs in addition to her wage (and perhaps carfare) her noon meal, and the cost of furnishing soap, hot water, bluing, starch, heat for the irons. Frequently the laundering is so much more carefully done at home under the housekeeper's supervision that the saving in wear and tear is considerable, but again many times a careful laundress is available who will do the work in her own home at no greater money expense, if all the items are reckoned, and at a saving of time and energy for the homemaker. Sometimes the laundry can go from city or town into the "real country" by parcel post, to the advantage of the country woman who has few opportunities to earn money and of the city woman who gets her laundry done at a less money cost than in the city, with a greater probability that the clothes have been dried in clean air and in sunshine. The advantage of the different arrange-ments possible is one of the numerous cost-accounting problems that the housekeeper must study, if she is to get the most from the family income.

Stationery. Under Postage it is explained why the two items should be kept separate. This heading includes all the minor expenses attendant on correspondence - ink, pens, pencils, blotters, paste erasers. This is where accounts cards are charged!

Taxes. This is a heading only for general taxes, the income tax the chief. In some places there is a poll tax also. Taxes on real estate are charged to Rent if one occupies the property, to Savings if one holds the property as a present or future means of income. Sales taxes are naturally charged with the articles as part of their price but if these are listed also separately on an extra card, exemption can be claimed for them in filing income tax returns.

Telephone, Telegram. This is a convenient classification in days when telegrams can be charged to the telephone account. It is only in rare cases that there would be an advantage in keeping the two headings separate.

Toilet. This is one of the minor items that are not usually detailed, yet here is a chance to spend or save, especially for a girl or woman. Tooth brushes do not differ much in cost, but toilet soap may prove a matter of serious expense. So may perfume, powder, cold cream, cosmetics of different sorts. Then there are the shampoo and manicuring. Keeping this item separate has brought many a young woman to the washing of her own hair and the care of her own nails, since money thus saved may easily be enough to do some worth-while thing not otherwise possible. Hairpins, hair nets, pins, safety pins - some of these may be classed with Clothing-Accessories if one prefers, but there will still remain many items for the heading Toilet.

Transportation. The division into two headings is a convenience. The carfare card is easiest kept like that for Postage - a running account across the card, with the total up to date.

Under the general heading come railway and boat fares, with the attendant expense for baggage, Pullman porters and the like. Cab fares fall here, also. Whether the cost of the vacation trip is to go here is discussed under the next heading.

Vacation. Whether this is to be kept a separate item is a matter for each family or individual to decide. Where the family has a country home or rents one for the year, the estimates for Food, Service, Recreation and the like naturally include the summer expense, and Transportation takes care of the traveling expenses. If, however, the vacation means a "trip" or a stay at boarding house or hotel, it may be preferable to set aside a sum to cover all expenses and keep the heading separate. In that case it is better accounting to deduct from the cost of living what food would have cost at home, charging the regular Food account with the usual amount. The same thing may be done with the Service account. The small differences are unimportant, but there should be some way of deciding how much more it has cost to go away from home than it would have cost to stay. The difference is fairly chargeable to Vacation.