182 AEPORTS ON THE STATE OP SCIENCE. 



Ministers of other denominations number about 12,000, of whom we 

 estimate that 7,500 + 2,000 are not subject to income-tax, and average 

 1201. ±201. 



In Scotland there are some 6,000 ministers, of whom about 1,800 

 belong to the Established Church and 2,000 to the United Free Church. 

 The great majority of the former and over 80 per cent, of the latter have 

 incomes over 160L, and so far as we have details of other denominations 

 it appears that similar statements would apply to them. We estimate 

 that there are 1,500 ± 500 clergy with incomes 110Z. ± 201. below the 

 income-tax limit. We have very little information as regards the salaries 

 or receipts in Ireland, where there are some 3,500 Roman Catholic 

 priests (of whom 1,100 are parish priests) and 2,500 ministers of other 

 denominations. The greatest possible estimate, if all these were receiv- 

 ing exactly 160L, would be 960,000L, and the sum we need must be 

 between this and nothing. It seems reasonable to take 3,000 ± 2,000 at 

 1101. ± 301. The clergy in the United Kingdom then are estimated to 

 contribute about 2,500,000'. to our total, and it is unlikely that it can 

 be as much as 3,500,000Z., or as little as 1,500,000L 



Class 5a contains monks, nurses, sisters, itinerant preachers, many 

 of whom have no definite income. We include an estimate in the table 

 which indicates that the aggregate is quite small. 



Class 6. Lawyers. — In this and some of the following classes 

 some assistance is afforded by the distribution by age given in the census. 

 Though, of course, different persons going through a professional career 

 arrive at an income of 1Q01. at different ages, yet there must be an average 

 age at or near which a considerable proportion of such persons obtain an 

 income of 160L, and so far as we can assign this average we can assign 

 the number who have less than 160L In the case of barristers and 

 solicitors we take this age to be twenty-eight years, with margin of two 

 years, and obtain 2,000 persons ± 1,000 persons not paying tax. We 

 have no knowledge as to their income, but may put it as 100Z. ± 50Z. 

 The total amount is small. 



Class 7. Laiv Clerks.— We put the age at thirty years, with a 

 margin of about four years. This gives us 30,000 ±4,000. Since 10,000 

 of these are under twenty, and the average income is therefore small, and 

 somewhat smaller than in the Government service, where there are rela- 

 tively fewer lads, we may take the income as 801. dzSOl. 



Class 8. — Under this heading are included those classes of profes- 

 sional men, other than lawyers, who go through a definite course of pre- 

 paration. There are very few under twenty so given in the census. If we 

 may assume that the average age for first paying income-tax is between 

 twenty-five and thirty years, we should find 19,000 ± 5,000 not paying, 

 and we may perhaps take their income as averaging 120L± 30L 



Class 9. Teachers. — As regards the teachers in public elementary 

 schools in England, the returns of the Board of Education for 1908-09 

 give in great detail the numbers and, except in the case of supplementary, 

 provisional, and pupil teachers, the salaries. We have collected more 

 detailed statistics from the secretaries of the Education Committees of 

 fifteen counties and forty-two of the larger boroughs in England and 

 Wales. The proportion between men and women in our collection is 



