ON THE AMOUNT AND DISTRIBUTION OP INCOME 181 



the same line of division as the census authorities, either as to whether 

 a person was or was not employed in local government service, or as 

 to whether he was an official or a workman. A further difficulty 

 is that many persons give only part of their time to such service, 

 being engaged in professional occupations otherwise, and that 

 they may in a few cases have been included with unduly small 

 incomes. For Scotland we have returns from Glasgow, Edinburgh, 

 Dundee, Perth, Paisley, Hamilton, and Cupar. We have no returns 

 from counties as apart from boroughs. The total number for which we 

 have information is 11,400 males and 1,560 females in Great Britain. 

 We have no returns from Ireland. As regards males, 38 per cent, in 

 London, 76 per cent, in the boroughs, and 76 per cent, in Scotland re- 

 ceived less than 160/. The average of these in London was 120/., in the 

 boroughs 911., in Scotland 93/. Taking the census numbers and com- 

 bining our estimates in proportion to the population of London, the rest 

 of England, and of Scotland and Ireland, we find that 72 per cent. 

 (i.e., 26,000) receive less than 160/., with an average of 931. Different 

 methods of combination would give different results, and it seems neces- 

 sary to allow a margin ± 2,000 for the number, and ± 10/. for the 

 average salary. As regards women and girls, we find that the propor- 

 tion to men in our returns is less than in the census, no doubt because 

 the census includes nurses in infirmaries, &c, while for our purpose 

 they were excluded, together with other nurses in the Census Order 3, 

 Sub-order 3. We have therefore in the final table included only one 

 woman to seven men, as shown in the returns. Very few of them 

 receive over 160/. — their average in London is 80?., in the boroughs 467., 

 in Scotland 501., and the approximation chosen is 5,000 ± 3,000 at 

 501. ± 5V 



Note. — It must be remembered that we have to deal with a very large 

 aggregate, and in dealing with items which do not amount to £1,000,000, 

 as is the case for women and girls in the two classes now dealt with, a 

 considerable relative margin will have little absolute effect on our final 

 estimate. 



Class 3. Of Army officers, it appears from the Army Estimates that 

 only about 800 receive salaries of less than 160/., and their aggregate is 

 92,000/. 



Class 4. In the Navy, sub-lieutenants, mates, cadets, clerks, and 

 some others receive less than 160/. There are in all 1,475 of these, with 

 on aggregate income of 115,000/. In both these cases it is reasonable to 

 assume that retired officers have incomes above 160/. 



Class 5. Clergy. — We have information in considerable detail as to 

 many denominations, but it is not necessary to go into these minutely 

 in view of the smallness of the aggregate non-taxpaying income. In the 

 Established Church in England and Wales the net income is less than 

 1607. in about 4,000 benefices, and more in the remaining 10,000. The 

 average salary of 7,200 assistant clergy is estimated to be slightly less 

 than 150/. There are some 4,000 clergy, also, not attached to parishes. 

 Of course, many of the clergy with the smaller benefices have indepen- 

 dent means. The number we adopt is 7,000 ±2,000 at 1207. ±20/. 



1 The table V'biph shows the estimates adopted in on page 19g. 



