dance that maketh rich, but Economy;" and Lord Chesterfield has truly remarked, that 66 great Fortunes frequently seduce their possessors to ruinous profusion." The great Bacon has also observed, "that he who would live even with the world should calculate his Expenses at half his Income, and he who would grow Rich, at one-third." A few Minutes in every Day, spent in keeping a regular Account of all Monies received and spent, Dr. and Cr. will afford any gentleman the satisfaction of knowing the true state of his affairs,―will operate actively against excess of Expenditure,—will imperceptibly teach him the art of practical Economy, and will enable him to appropriate due portions of his Income to the support of his different Establishments.

With a view to this latter point, the following Rule, though given in round numbers, may be considered as affording Gentlemen a brief, but tolerably correct, idea of the most eligible and practical mode of appropriating a large Income.

Viz. 33 per Cent. or One-third, for Household Expenses, including Provisions and all other Articles of Household Consumption.

25 per Cent. or One-fourth, for Servants and Equipage
including Horses, Carriages, and Li-
veries.

25 per Cent. or One-fourth, for Clothes, Education of
Children, Medical Assistance, Pocket,
Private, and Extra Expenses; including
Entertainments, &c.

124 per Cent. or One-eighth, for Rent, Taxes, and Re pairs of House and Furniture.

4 per Cent. as a Reserve for Contingencies.

Hence may be deduced the following general Table of Expenses according to Income, viz.

Thus may any Gentleman, with very little trouble, apportion his Income:---and as no two Gentlemen live exactly alike, this Table will shew, by inspection only, what branch of Expense may best be curtailed, so as to afford an addition to any other branch, and still keep his whole Expenses short of his actual Revenue. It will also point out, to those who' are economically disposed, in what departments saving may best be effected, as an addition to the fund of reserve, for the augmentation of the fortunes of Children, or for unforeseen Contingencies.

Smaller Incomes must be appropriated in a different manner; and according to the number of Children in the family: thus the Expense

of a family with Children will be from 1-4th to 1-3rd for each of the Principals, and about 1-10th or 1-12th for each Child.

As Hints to the Formation of a' Household, or the Reformation of an Establishment, we insert the following list of the number and description of Servants that are usually employed, according to Income; viz.

Income per Annum.

£100 or guineas. A Widow or other unmarried Lady, may keep a Young Maid Servant, at a low salary; say from 5 to 10 Guineas a year.

£150 to £180.

About £200.

£300.

£400.

£500.

£500 to £600.

A Gentleman and Lady without Children,
may afford to keep a better Servant-
Maid, at about. 10 or 12 Guineas.

Ditto. A professed Servant-Maid of All-
Work, at from 12 to 14 Guineas.
Ditto, with one, two, or three Children. Two
Maid-Servants.

Ditto, Ditto. Three female Servants, or
two and a Boy; viz.-A Cook, House-
Maid, and Nursery-Maid, or else, instead
of the latter, a Boy,-with a Gardener
occasionally.

Ditto, Ditto. Three females and a Boy; viz.-A Cook, House-Maid, and Nursery. Maid, with a Boy as Groom, and to assist in the House and Garden. A Gardener occasionally.

A Gentleman and Lady with Children. Three Females and one Man; viz.-A Cook, House-Maid, and a Nursery-Maid, or other Female-Servant; with a Livery-Servant, as Groom and Footman. A Gar dener occasionally.

£600 to £750.

Ditto, Ditto Three Females and two Men ; viz.-A Cook, House-Maid, and another Female servant; a Footman, and a Groom, who may assist in the Garden, and a Gardener occasionally.

£1000 to £1500. Ditto, Ditto. Four Females and three Men; viz.-A Cook, two House-Maids, a Nursery-Maid, or other Female Servant; a Coachman, Footman, and a Man to assist in the Stable and Garden.

£1500 to £2000. Ditto, Ditto. Six Female and five MenServants; viz.-A Cook, Housekeeper, two House-Maids, Kitchen-Maid, and Nursery-Maid, or other Female Servant; with a Coachman, Groom, Footman, Gardener, and an assistant in the Garden and Stable.

£2000 to £3000. Ditto, Ditto. Eight Female and eight MenServants; viz.-A Cook, Lady's-Maid, two House-Maids, Nurse, NurseryMaid, Kitchen-Maid, and LaundryMaid; with a Butler, Valet, Coachman, two Grooms, a Footman, and two Gardeners.

£3000 to £4000. Ditto, Ditto. Nine Female and eleven Male Servants; viz.-A Housekeeper, Cook, Lady's-Maid, Nurse, two House. Maids, a Laundry-Maid, Kitchen-Maid, and a Nursery-Maid; with a Butler, Coachman, two Grooms, Valet, two Footmen two Gardeners, and a Labourer.

£4000 to £5000. Ditto, Ditto. Eleven Female and thirteen Male Servants; viz.-A Housekeeper, Cook, Lady's-Maid, Nurse, two HouseMaids, Laundry-Maid, Still-Room Maid, Nursery-Maid, Kitchen-Maid, and Scullion, with Butler, Valet, House-Steward, Coachman, two Grooms, one Assistant Ditto, two Footmen, three Gardeners, and a Labourer.

We have been favoured with the following as the present Household Establishment of a respectable Country Gentleman, with a young family, whose Net Income is from 16,0001. to 18,0001. a Year, and whose expenses do not exceed 70001.; viz.

Nursery-Room Boy, Clothes and a gratuity.
Head Game-Keeper 70 Guineas a year, and
13s. per Week for Board-Wages;-a
Cottage and Firing.

Under Ditto, one Guinea per Week.

Gardener 40 Guineas a year, and 13s. per
Week for Board-Wages ;-a House and
Firing.

Assistant Ditto, 12s. per Week.