192 BEPORTS ON THE STATE OP SCIENCE. 



as a whole. The first and second returns give nearly the same pro- 

 portion and nearly the same average under 160J. Adopting these two 

 returns as typical, but allowing a wide margin because of the third 

 return, we will take it that 30,000 ± 3,000 receive less than 160Z. and 

 average 100Z. ± 30L In this class, of course, food and room afloat is 

 provided in addition to salary, but in such cases the value received does 

 not rank as income in the definition of the Income Tax Commissioners, 

 and we do not propose to include in our estimate the value of board and 

 lodging in this and other classes where it is given in addition to salary, 

 though we have included some receipts in kind in the case of farmers 

 who produce for themselves. 



Class 23. Railway Clerks. — We have been very fortunate in obtain- 

 ing information as to 29,300 railway clerks and officials out of about 

 83,000 in Great Britain. We have no information as to Ireland. The 

 railways from which we have returns in England and Wales will, it is 

 believed, give nearly the same distribution and average as all would. 

 Eeturns for Scotland are more complete, including 6,000 clerks and 

 officials out of about 9,000. In grouping these together we have treated 

 Scotland and England separately, and assumed that the Scottish returns 

 would apply to Ireland, when allowance is made for the different totals 

 in the two countries, and then put them together in proportion to 

 the numbers employed in the three countries. The result is that 

 9,000 ± 2,000 receive over 160L, and 78,000 ±2,000 under, and these 

 latter average 821. ±51. 



Class 24. — This class consists almost entirely of telephone and 

 telegraph clerks, other than those employed by the Post Office. We 

 may take it that the run of salaries is somewhat lower than for com- 

 mercial clerks, and as the whole class is small it is not necessary to aim 

 at great precision. Our estimate is given in the table on p. 195. 



In Classes 25 to 29 we deal with all the manufacturers, shop- 

 keepers, and dealers in productive and distributive industry not included 

 in the previous classes, and not costermongers. The great difficulty 

 is the complete lack of information, and also the doubtfulness of the 

 division between persons returning themselves as employers and those 

 returning themselves as working on their own account. In view of the 

 number of commercial clerks which we have already dealt with it seems 

 quite certain either that the number of employers is inflated, or that 

 many employers are on so small a scale that they do not employ a ' 

 single clerk. 



Class 26. — It appears safe to assume that the great majority of 

 those working on their own account, of whom some detail is given in 

 the table on p. 176, are making less than 160Z. a year. Thus the manu- 

 facturers include a great number of blacksmiths, carpenters, tailors, and 

 bootmakers among the men, and of dressmakers among the women. It 

 is safe to assume that these men are making something between the 

 wages of skilled and unskilled men on an average, and we therefore put 

 them at SOL ± 20L Dealing similarly with the women, and allowing a 

 large margin in view of the fact that a great number of badly paid 

 workers may be included, we may put the average as between 20/. and 

 G0L These estimates are sufficient for Class 26. 



