198 REPORTS ON THE STATE OF SCIENCE. 



340,000 persons and the tax on the remaining 27,000, 000Z. is exempted 

 and not paid; this last sum not improbably belongs to about 300,000 

 persons. "Whatever the numbers of persons, we have here the 

 sum of 45,000,000L accruing as unearned incomes to persons, occu- 

 pied or unoccupied, who have less than 160L a year. In addition, 

 there is a relatively small sum of interests, pensions, &c, which does 

 not come under the cognisance of the Department, which has been 

 estimated as not more than 5,000,000L An unknown part of these 

 sums, however, belongs to the wage-earning class. 



Putting these estimates in conjunction with our last, and increasing 

 the modulus to allow for the additional uncertainty, we reach the con- 

 clusion that the intermediate group contains 4,000,000 to 4,100,000 

 •persons, with an aggregate income, together with a relatively small 

 amount of ' unearned ' income belonging to the wage-earners, from 

 all sources between 300,000, 000L and 370,000,000L a year. The most 

 probable estimate is 335,000,000L, and (subject to the definitions we 

 have used) it is distinctly improbable that the aggregate is outside the 

 limits stated. 



Distribution of Income by Amount. 



It is not possible to distribute the four million persons in our inter- 

 mediate class according to their incomes, for it is only in Classes 1, 2, 

 9, 16, 17, 18, and 23 that we have any information, and these between 

 them only amount to 19 per cent, of the whole. The table on page 197 

 shows the distribution for these various groups and the weighted result 

 when the groups receive importance according to their numbers. There 

 is nothing improbable in the distribution shown, the large percentage 

 under 40L shows that we have included an adequate number of boys and 

 girls. 



Recommendations. 



The work would be more definite if the Labour Department, working 

 results of the census of 1911. It is greatly to be desired that the Irish 

 census should be harmonised with that of England and Wales in 

 its sub-divisions, and that the distinction between makers and dealers 

 and between employers, employed, and those working on their own 

 account should be made. 



For the whole of the United Kingdom it would be a great improve- 

 ment if clerks were given, in an additional tabulation, according to the 

 main occupations to which they were attached, and if wholesale dealers 

 were separated from shopkeepers. 



The work would be more definite if the Labour Department, working 

 with the Census Office, published an estimate of the number of persons 

 who might be considered as manual workers, heading by heading from 

 the census. 



The Inland Revenue Commissioners have a great deal of information 

 unpublished and possibly untabulated. The Fifty-third Report has 

 unfortunately not repeated the important table on p. 138 of the Fifty- 

 eecond showing the amount of income taxed at 9d. ; as to the numbers, 



