This house charges $10 a week for board and lodging, transient meals are 50 cents and therefore average half profit, while there is a margin on regular boarders of $4.55 a week each and a total of $627 63 for the six weeks, or over $100 a week out of which to pay the bed rooms and rent, the laundry and chamber work having already been paid for in this estimate, which includes the help employed. The latter part of the season is the best; there are now in the house 40 boarders to 11 "help," yielding a profit of $182 a week. If a man can have a season of only 10 weeks at that average and these prices he makes $1,820 out of a small house; a sum large enough to tempt many to try the business. The owner of the place and his family are properly counted as boarders in every calculation of expense, having placed the manager and housekeeper in position to relieve them from any active participation.

If the manager and housekeeper were to get married and, with this book for their guide, were to become the landlord and landlady of the house they would have a still better rate of profit to expect than the figures above, for they would have in addition the salaries which they now enjoy, to go a long way towards paying their rent.

The cost of sleeping people consists chiefly in the laundry work involved in changing the bedding after every sleeper. Two sheets, a pillow slip and one or two towels are expected to be washed after every departure, which, put out at schedule rates would cost 35 cents for a bed that only yielded 50 cents. For regular boarders the changes are made only twice or it may be once a week except towels, and reason is found in that for making a difference in rates for regular and transient. The cost of laundry work has also to be reduced to the smallest sum by having it done at home.