[To TER EDITOR OP TER " SPRCTATOR."]
SIR,—I cannot possibly instruct your readers in the art of bringing up a family in happiness and contentment on 2175 per annum ; but this is a far my from•the complaint of your correspondent who started this subject with a recital of his difficulties in dealing with £2,000 a year. May I be allowed to call his attention to the useful practice of applying to a number of daily and apparently insignificant expenses the multiplier 365? Sixpenny cigars, whiskies-and-sodas, cab- tares, hosts of seemingly small unnecessaries so treated will give a useful surprise to many persons who think lightly of a florin, but have never reflected that 365 florins £36 10s. I do not know a more useful bit of financial advice for a young man going to the University, or for thousands of thoughtless housekeepers, than this : "Multiply by three hundred and
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