13 



Clothes may well be subdivided according to the members in 

 the family; but it would seem more simple to keep the itemized 

 account on another page in the same book, and record the total 

 expenditures on this sheet. 



The last heading, higher life, or, as ]Mrs. Richards calls it 

 in another place, the " intellectual and emotional " life, receives 

 25 per cent of the income in the ideal division. This must of 

 necessity be cut down when the income is small, but some 

 allowance must always be made; otherwise the mere feeding, 

 housing and clothing would mean an existence little above the 

 brute stage. Here the divisions wall represent what the in- 

 dividual families most enjoy, and the accounts will show 

 whether the expenditures for the things lasting but not material 

 are wisely expended. 



Church and philanthropy must surely come in each family 

 record of expense; books, papers and magazines should be found 

 in every home. Library dues should be listed here. Lectures, 

 concerts, theaters, moving pictures are attended frequently and 

 deserve a separate column. Money expended in traveling and 

 vacation expenses form another item under this higher life 

 heading. Savings in the bank, life insurance and stocks and 

 bonds should also be listed. Furniture considered as personal 

 property can be included here, and it is suggested that house- 

 hold appliances be indicated in such a way that the sum yearly 

 spent on these may be seen at a glance. What per cent is 

 spent on such improvements in the home? How much should 

 be spent, taking all things into consideration? Under "phy- 

 sician" and "dentist" should be included all money paid out 

 for physicians, surgeon, oculist, dentist, nurse, medicine and 

 all expenses incurred by sickness. If too large a proportion 

 falls here the matter should be thoughtfully considered to see 

 if the causes cannot be removed. 



If other headings are desired space could be used between 

 higher life and daily total expenses. 



The daily totals should be calculated and the sums placed in 

 the columns reserved at the extreme right under the caption 

 daily total expenses. At the foot of each column space is left 

 for the totals of each column. The grand total of these totals 

 at the bottom of the two pages should balance with the grand 



