There is less material contributed on Household Accounts than I could wish, less, I hope, than may be in a few years, if all the housekeepers who have registered resolves to know more of this side of their business in future, live up to their intention. Evidently one in fifty would be a generous estimate of those who keep anything bordering upon helpful accounts at present, even among our students.

Fortunately some have been keeping careful records and the papers of such have been full of interest. They show that the budgets given in the text are fair-both the actual and the ideal, for some rarely wise, able women are finding the ideal budget possible today and are living close to its standard.

I wish it were possible to present every detail of the management of such, that "he who runs may read" their valuable lessons. There is no evidence of unworthy curtailment. One catches, on the contrary, the spirit of highest, worthiest enjoyments and contentment.

Here is one in a city of an Eastern state, where husband and wife without children have an income of $1,200 in yearly salary, paid monthly,

Monthly Budget, Family Of Two Outgo

Rent............................$16.00

For 3 rooms and bath on 2nd floor, with storage and cellar privileges. Low for location.

Car fares.........................$3.50

Food............................$22.50

Average per year not over $15.00.

Operating expenses ...............$6.50

Gas, light and heat, average........ 3.50

Each is allowed $15.00 for clothing, gifts, charity, higher life and personal saving.

A physician's family of four in Southern California with income of $1,500, spend for rent 10 per cent, operating expenses 33 per cent, food 25 per cent, clothing 15 per cent, and higher life 17 per cent, while a family of four in Montana with the same income ($1,500) rent a good-sized house with yard large enough for kitchen garden and small poultry yard for $18 a month, or 14 2-5 per cent, and spend for operating expenses 15 per cent, food 20 per cent, clothing 18 per cent and higher life 30 per cent.

These three are interesting taken together, as showing some conditions which lie practically beyond individual control, yet which may have decided effect upon the result. The operating expenses in the physician's family, for instance, have to cover office rental, care, lighting, heating, telephone, etc., which is in reality not a part of the household expenses. Contrast also the accommodations possible in the Eastern city at $16 rent per month, and that very low for the place, and those available in Montana for a similar price.

It has long been observed that salaries and wages do not vary in different localities in any way commensurate with the great difference in living expenses.

In Washington, D. C, a family of husband, wife and four children, aged 6 to 16 years, with income of $1,500, spend for. rent $360, operating expenses $80 to $90, food $400, clothing $350, with balance of $300 for higher life.

Monthly Division Of $125

"Three members of the family who are not at home during midday take lunch consisting of buttered toast or bread and preserves that I had put up during the summer. We do not use cereal at every breakfast nor do we have dessert after every dinner, but about four times a week. I have used tomatoes rather frequently, although they are high in price, but we enjoy them and prefer them to something else costing less. I 'can' my own fruit which can be used in many ways as a dessert.

"Out of $30 I spend $10 for such provisions as sugar, tea, coffee, butter, flour, meal, lard, yeast, powder, salt, pepper, cereals, starch, blue, soap, etc.

This gives $20 for meats and vegetables and the family is thus maintained on $5 a week.

"My son makes all fires and goes errands, cleans front and back yard. My daughter arranges the table, airs bed rooms and puts them in order before going to school. Once a week my laundress scrubs kitchen and cleans vestibule, front porch and bath room. I superintend the cooking and house in general. My husband frequently aids in marketing."