300 



REPORT — 1882. 



On examination of the component parts of these various items of 

 expenditure it will be found that, whilst the expenditure on articles of 

 food consists mostly of necessaries, the expenditure on drink includes a 

 large amount for beer, spirits, and wine, only a small portion of which, 

 probably twenty per cent., can be supposed to be necessary, the remainder 

 being either pure luxury or sheer waste. The expenditure on dress includes 

 silk, lace, embroideries, gold and silver and jewellery, which are luxuries. 

 The house expenditure, inclusive of furniture, fire, and light, is necessary, 

 though a considerable portion of furniture of the larger houses is cer- 

 tainly of a luxurious character. The expenditure on tobacco is altogether 

 luxury, if not waste. Education, literature, and newspapers are neces- 

 saries in this age of intellectual progress. The expenditure on theatres 

 and other amusements is, for the most part, luxury. Taxes, in so far as 

 they ai'e levied to defray the cost of maintenance of order and improve- 

 ments, are necessaries. Collectively, out of a gross personal expenditure, 

 amounting to about 879,700,000?., about 728,000,000Z. are probably spent 

 on necessaries and 150,000,000Z. on luxuries and waste, that is, about 83 

 per cent, in necessaries and 17 per cent, in luxuries. Out of a net, or 

 national, expenditure of about 682,600,000/., about 614,000,000/. are 

 probably spent on necessaries and about 70,000,000/. on luxuries, that is, 

 89 per cent, on necessaries and 10 per cent, on luxuries. The nation, in 

 reality, spends only the half of what the individuals spend on luxuries, 

 because large portions of these consist in taxes and profits of distribution 

 which remain in the country. 



Of late years the expenditure on the necessaries of life has greatly 

 increased. The expenditure on house-rent especially so, partly from the 

 increased cost of houses, and partly from the greater capacity of the 

 people to enjoy the comfort of a commodious home. The amount upon 

 which the house-duty on dwelling-houses was charged has increased as 

 follows : — 



The following comparison of the number of houses at different rentals 

 in Great Britain in 1831 and 1881 absolutely, and in proportion to popu- 

 lation, shows a large increase in the number of persons living in houses 



