14 DECEMBER 1907, Page 16

• MIDDLE-CLASS EXPENDITURE.

LTD THE EDITOR OF THE 'SPECTATOR:1

Sin,—Being interested in this subject, I venture to offer my experience. I used to apportion my expenditure into sixty- fourths of my (fixed) income, having taken the idea from the system of ship-owning. Nowadays, with a fixed income of 2750, I find it more convenient to divide it into seventy-fifths. Living abroad in circumstances which oblige me to pay more for rent and food than I need do in England, but where some other English expenses can be saved, I find it works out as follows :—

Seventy- fif ths.

House-rent ... 10 Insurance (life)

Servants' wages ... 24 Governess

Fire and light ... 24 • Housekeeping ... 274

Seventy- fifths.

Dress for self, wife, and one child ... 74 All other current ex- penses 65

upon a holiday.—I am,

ESCUDO.