4 STATISTICS OF EXPENDITURE AXD 



due to protection, the government may realize little or no 

 reve\\ue ; while in so far as it is spent on education or on better 

 house accommodation, the government would gain nothing what- 

 ever to make up for the revenue from the taxes on beer and 

 spirits. No doubt, there would be increased expenditure on 

 clothing ; but the percentage of income spent in Canada is but 

 17 ; and the tax is already as heavy as it can be to be productive 

 of revenue. Probably seventy-five per cent, of the changed con- 

 sumption would yield no revenue whatever. 



The investigation of expenditures has been carried so far that 

 certain empirical laws have been established. Jt may seem to 

 some that the forms of expenditure are so much a matter of indi- 

 vidual taste and caprice that no general conclusion can be 

 established ; but, after all, the differences among men are not 

 very great. The fundamental necessities of life are the same for 

 all, and caprice does not enter in till the dominant wants have 

 been satisfied ; and by taking a large number of instances, the 

 effects of individual caprice may be eliminated and an average 

 set down. The first fairly complete investigation in this sphere 

 was made by Engel, and subsequent investigation has served to 

 establish his conclusions more firmly. 



These are: That the greater the income, the smaller the 

 relative percentage of outlay for subsistence ; 



That the percentage of outlay for clothing is approximately 

 tihe same, whatever the income ; 



That the percentage of the outlay for rent and for fuel and 

 light is invariably the same, whatever the income; 



That as the income increases in amount, the percentage of 

 outlay for sundries becomes greater. 



We are fortunately able to present results for Canada, which 

 may be compared with the statistical data brought forward by 

 Engel and other investigators. The Ontario Bureau of Statistics 

 during several years presented statistics on the expenditure of 

 the working classes in certain cities of Ontario; and in countries 



