The Project Gutenberg eBook of Report on the Cost of Living in Ireland, June 1922 This ebook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this ebook or online at www.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook. Title: Report on the Cost of Living in Ireland, June 1922 Author: Ireland. Ministry of Economic Affairs Release date: October 8, 2011 [eBook #37666] Language: English Credits: Produced by Brian Foley, Barbara Kosker and the Online Distributed Proofreading Team at http://www.pgdp.net (This file was produced from images generously made available by The Internet Archive/American Libraries.) *** START OF THE PROJECT GUTENBERG EBOOK REPORT ON THE COST OF LIVING IN IRELAND, JUNE 1922 *** Produced by Brian Foley, Barbara Kosker and the Online Distributed Proofreading Team at http://www.pgdp.net (This file was produced from images generously made available by The Internet Archive/American Libraries.) +-----------------------------------------------------------+ | Transcriber's Note: | | | | Text in Gaelic Script marked +like so+. | | | +-----------------------------------------------------------+ _FOR OFFICIAL USE._ RIALTAS SEALADACH NA HÉIREANN. MINISTRY OF ECONOMIC AFFAIRS. REPORT ON THE COST OF LIVING IN IRELAND JUNE, 1922. DUBLIN: PUBLISHED BY THE AUTHORITY OF THE STATIONERY OFFICE. To be purchased through any Bookseller or directly from EASON & SON, LTD., 40 AND 41 LOWER SACKVILLE STREET, DUBLIN. 1922. _Price One Shilling._ PREFACE. It having been represented to the Provisional Government that it was desirable to calculate an official figure indicating in respect of Ireland the change in the cost of living at the present time as compared with the cost of living in 1914, the Provisional Government appointed for the purpose on 10th June, 1922, a Committee comprising representatives of the Ministries of Agriculture, Finance, Economic Affairs and Labour. The Committee reported on the 4th August, 1922, and the result of its enquiries, together with the Committee's detailed explanation of the procedure adopted, are appended hereto. The conclusions set out in the report represent the closest approximation which is practicable to the average increases in the cost of maintaining, in particular months of the current year as compared with July, 1914, the same standard of living for a family dependent on wage earnings in places with 500 or more inhabitants. The inquiry applied to the whole of Ireland, and its basis is therefore broad enough to be reasonably dependable for any practical purpose to which a calculation as to changes in the cost of living can usefully be applied. It is proposed to arrange for the calculation at intervals of three months of a cost of living figure on the same basis as that adopted by the Committee for the purpose of this report. September will be the next month for which a figure will be determined. It is to be observed that the information collected in the course of this inquiry has incidentally revealed relations between the wholesale and the retail prices of several important commodities and between the prices of the same commodity in similar localities which require explanation. This matter is being further examined with a view to determining whether any undue advantage is being taken of the general body of consumers, and, if that be the case, to the adoption of appropriate remedies. MINISTRY OF ECONOMIC AFFAIRS, _23rd August, 1922_. THE COST OF LIVING IN IRELAND. REPORT _To the Chairman, Provisional Government, Ireland._ By minute dated the 10th June last we were appointed by the Government to determine the cost of living in Ireland for the months of March and June, 1922, as compared with the cost of living in July, 1914, on such a basis as would show the average increase in the cost of maintaining the same standard of living for a family dependent on wage earnings. We were asked to complete our calculations not later than July 15th, if possible, but owing to the fact that a considerable proportion of our staff were unable to reach our offices during the recent troubles in Dublin we were given until the 25th to complete our work. The following letter was sent to the Head of the Government on the 26th July:-- "A Chara,--The Report of the Cost of Living Committee is not yet finally drafted, but the main lines of it have been agreed upon. We think, therefore, that we ought to acquaint you at once that our investigations show that the percentage increase in the Cost of Living of Wage Earning Classes in Ireland between July, 1914, and June, 1922, is 85.2 per cent. and the increase between July, 1914 and March, 1922, is 91.4 per cent. "Sinne, le meas mor," The following Report, while bringing out the points essential to a purely Irish cost of living inquiry, can hardly be regarded as exhaustive, in view of the mass of figures collected which could be examined from many different points of view. Had we been able to spend a longer time in digesting these figures we should not have arrived at any different final result as regards the Irish cost of living figure; but we think that many interesting and important facts might be brought out by a further analysis of the figures which we have not had time to undertake, and we suggest, therefore, that the Government should request the Ministry of Economic Affairs to investigate more thoroughly, from the point of view of their general economic significance, the figures collected and compiled. Method of Compiling Cost of Living Figures. In every country in which cost of living figures have been obtained the same method, as far as broad lines are concerned, has been followed. The method adopted is to ascertain the average retail prices for a number of representative commodities for the dates to be compared and then to combine these retail prices in a single figure representing the change in retail prices as a whole. This combination is not effected by a plain average, but the individual price changes are "weighted" according to a comparison of the amounts spent on each of the commodities concerned (_e.g._, a change in the price of a commodity such as bread, must obviously be given more "weight" than a change in the price of such commodities as cheese or soap) and in order to determine the proper "weight" to attach to the retail price changes, representative family budgets are obtained showing the details of the actual expenditure of a large number of households. By combining these budgets it is possible to discover the relationship between the consumption of the various items; for instance, 12s. may be spent on meat for every 5s. 6d. spent on butter, and so on. The retail price changes can then be "weighted" according to the results given by the budgets and the final figure arrived at by combining them on these lines. Stages of our Inquiry. Our inquiry can, therefore, be divided into four main stages: =(A)= The collection of retail prices for July, 1914, and March and June, 1922. =(B)= The collection and analysis of representative family budgets by means of which to determine the "weighting" of the retail price changes. =(C)= The combination of the retail price changes by means of the "weights" so obtained into one final figure. =(D)= The results of applying different methods of "weighting." (A) Collection of Retail Prices. We found that as regards articles of food much of the information we required had already been collected by the Ministry of Economic Affairs who had obtained returns for July, 1914, and March, 1922, from 420 sources in towns of 500 persons and upwards; and also that retail prices of a certain number of articles of food had been collected in 1914, in Ireland by the Labour Statistics Branch of the Board of Trade. Our first task was, therefore, to collect returns of the retail prices in June, 1922, of all the commodities selected, and of the corresponding prices in July, 1914, and March, 1922, where these were not already at our disposal. Forms were accordingly drawn up on which this information could be collected and specimens of these forms are shown in the Appendix to the Report. (1) _Food, Clothing, Fuel and Light, and Sundries._ These forms for food, clothing, fuel and light and sundries, were sent out for completion through the channels used by the Ministry for Economic Affairs in its inquiry (viz.:--officials of the Post Office, of the Ministry of Labour, and of the Local Government Board, and in the Six-County area through other sources), and to the same towns as in that inquiry (viz.:--towns with populations of 500 and over). In the case of the larger towns more than one report was asked for, graduating from two returns to twenty returns according to their population as shown in the Census of 1911. The following table summarises essential particulars regarding the forms:-- ---------------------------+-----------+----------+--------------------- | | Number | | Number | of | Returns Form. | of Forms | Towns | collected |dealt with.|from which| by | | received.| ---------------------------+-----------+----------+--------------------- Prices (Food) A | 450 | 250 } | Prices (Food, Fuel and | | } |Post Office, Ministry Light and Sundries) B 2| 436 | 220 } | of Labour, and Prices (Meat) B 3| 434 | 227 } | Local Government Prices (Clothing) B 4| 436 | 216 } | Board Officials. Rents B 5| 91 | 71 |Rate Collectors and | | | Town Clerks. ---------------------------+-----------+----------+--------------------- (2) _Rents._--The forms for rents were issued through the Local Government Board, and in the Six-County area through other sources, and filled in for the most part by Rate Collectors in the several districts and towns in Ireland. They were asked to state the rents in July, 1914, and in March, and June, 1922, of about 20 houses in their districts showing the number of rooms and the Poor Law Valuation, the latter figures enabling us to ensure that the same classes of houses of wage earners were being compared. Enquiry was also made in connection with the rents of tenements, and due allowance was made for this in the final figures. The rent figures include rates in every case. (3) _Compilation of prices for individual commodities._--The next step was to calculate from these returns the average retail prices of the individual commodities selected, and this was done as follows:-- * * * * * One set of average retail prices was compiled from the returns of the Post Office officials, and another from those of the other officials, and a division of the forms was made on this basis. The retail prices of food, etc. (on Forms A, B2 and B3), and of clothing (Form B4) were then separately summarised in the two groups, viz.--those received from the Post Office officials and those received from the officials of the other Departments for July, 1914, and March and June, 1922. (4) _Compilation of Rent Returns._ The rent returns were treated in precisely the same manner, except that there was no division, since the returns were received through the Local Government Board only. On pages 7 and 8 is the list of average retail prices so compiled:-- (5) LIST OF PRICES. THE FOLLOWING TABLE SHEWS RETAIL PRICES IN IRISH TOWNS OF 500 INHABITANTS AND UPWARDS; AS AVERAGED FROM RETURNS COLLECTED BY OFFICERS OF THE POST OFFICE, MINISTRY OF LABOUR AND LOCAL GOVERNMENT BOARD. -----------------------------------+-----------+-------------+------------- | Mid July, | Mid March, | Mid June, | 1914. | 1922. | 1922. -----------------------------------+-----------+-------------+------------- | | M.L.| | M.L.| | M.L. | P.O.| and | P.O.| and | P.O. | and | | L.G.| | L.G.| | L.G. -----------------------------------+-----+-----+------+------+------+------ FOOD. per| d. | d. | d. | d. | d. | d. Beef lb.| 8·0| 7·8| 13·5| 13·4| 13·4| 13·2 Mutton lb.| 8·6| 8·3| 16·0| 15·5| 16·0| 15·5 Pork Chops lb.| 8·9| 9·2| 17·5| 17·7| 20·1| 20·0 Pork Sausages lb.| 8·7| 8·6| 16·8| 16·4| 16·3| 16·1 Bacon lb.| 9·2| 9·5| 19·7| 17·9| 20·7| 19·0 Butter, Irish Creamery lb.| 13·9| 12·8| 23·9| 22·3| 23·2| 22·6 Butter, Irish Farmers lb.| 12·6| 10·6| 24·4| 20·0| 19·9| 18·9 Cheese lb.| 9·8| 9·8| 17·8| 17·0| 17·4| 16·8 Margarine, 1st grade lb.| 7·6| 7·7| 11·7| 12·1| 11·8| 11·2 Margarine, 2nd grade lb.| 6·2| 6·1| 9·1| 9·6| 8·8| 8·4 Lard lb.| 7·1| 7·3| 13·6| 11·5| 12·0| 11·6 Milk, Fresh quart| 2·5| 2·6| 6·8| 6·4| 5·4| 4·9 Condensed Milk, Irish lb. tin| 6·8| 5·6| 13·1| 12·8| 11·9| 11·6 Condensed Milk, | | | | | | Imported lb. tin| 7·2| 6·2| 13·8| 13·4| 12·8| 11·8 Eggs, 1st Grade dozen| 9·6| 11·2| 19·5| 19·2| 19·0| 17·3 Bread 2 lb. loaf| 3·2| 3·0| 5·8| 5·6| 5·6| 5·6 Flour, household 14 lb.| 19·8| 22·1| 36·6| 33·3| 35·7| 35·8 Oatmeal 14 lb.| 21·1| 23·7| 38·1| 41·6| 41·1| 41·3 Rice lb.| 2·8| 2·7| 5·8| 5·6| 5·5| 5·4 Potatoes, old 14 lb.| 5·5| 7·3| 12·8| 13·7| 16·6| 16·5 Tea, Best lb.| 30·3| 30·5| 44·2| 45·4| 42·6| 42·7 Tea, Cheapest lb.| 18·1| 18·3| 31·4| 29·1| 27·1| 26·4 Sugar, white | | | | | | granulated lb.| 2·2| 2·1| 5·9| 5·8| 5·9| 6·0 Jam lb.| 6·6| 6·7| 16·2| 16·3| 15·4| 15·5 -----------------------------------+-----+-----+------+------+------+------ | | | | | | CLOTHING. | | | | | | | | | | | | WOMEN'S. | s.d.| s.d.| s.d.| s.d.| s.d.| s.d. | | | | | | Light Coats | 8 10|25 7| 53 0| 47 0| 51 8| 46 0 Heavy Coats |30 10|31 7| 58 2| 57 11| 56 5| 56 4 Costumes |44 2|41 7| 79 9| 77 11| 77 7| 76 4 Blouses | 5 3| 4 8| 10 3| 9 5| 9 9| 9 1 Skirts | 8 1| 5 10| 14 7| 11 2| 13 7| 10 10 Stockings | 1 4| 1 5| 3 0| 2 9| 2 9| 2 8 Combinations | 5 8| 5 0| 11 1| 10 0| 10 8| 9 9 Corsets | 4 2| 3 8| 8 2| 6 10| 7 10| 6 8 Underskirts | 4 1| 3 2| 7 8| 5 10| 7 4| 5 9 Chemises | 2 5| 2 5| 4 10| 4 6| 4 9| 4 4 Boots |11 2| 8 7| 22 9| 16 0| 21 11| 15 9 -----------------------------------+-----+-----+------+------+------+------ | | | | | | GIRLS (OVER 6). | | | | | | | | | | | | Coats |14 1|11 8| 25 9| 21 0| 25 1| 20 9 Dresses |13 11| 9 7| 27 3| 17 7| 26 3| 17 3 Stockings | 1 4| 1 2| 2 8| 2 2| 2 5| 2 1 Combinations | 4 5| 3 10| 8 0| 6 9| 7 9| 6 8 Stays | 2 9| 2 5| 5 10| 4 9| 5 6| 4 8 Petticoats | 2 7| 2 2| 4 11| 4 1| 4 8| 4 0 Chemises | 2 1| 1 11| 3 9| 3 3| 3 7| 3 2 Boots | 8 4| 7 9| 16 6| 14 2| 15 10| 14 0 | | | | | | -----------------------------------+-----+-----+------+------+------+------ | | | | | | MEN'S. | | | | | | | | | | | | Overcoats (Readymade) |34 3|33 7| 69 1| 64 3| 66 5| 63 4 Overcoats (Tailormade) |53 6|48 10|100 11| 93 3| 98 7| 91 8 Suits (Readymade) |31 5|35 0| 67 9| 70 0| 66 2| 68 6 Suits (Tailormade) |58 10|54 5|119 6|113 10|116 4|112 7 Trousers (Readymade) | 8 6| 8 1| 17 0| 15 5| 16 6| 15 0 Trousers (Tailormade) |15 7|13 9| 32 2| 29 8| 31 7| 29 0 Singlets | 3 6| 2 8| 7 5| 5 2| 7 0| 5 0 Drawers | 3 9| 2 10| 7 7| 5 3| 7 2| 5 2 Shirts | 3 8| 3 1| 7 2| 6 5| 6 11| 6 4 Socks | 1 2| 1 2| 2 5| 2 3| 2 3| 2 2 Boots |12 5|11 11| 24 6| 23 3| 23 9| 22 9 | | | | | | -----------------------------------+-----+-----+------+------+------+------ | | | | | | BOYS (OVER 6). | | | | | | | | | | | | Overcoats |16 8|14 11| 33 1| 29 0| 32 1| 27 9 Suits |15 9|15 7| 31 7| 31 1| 30 5| 30 0 Shirts | 2 1| 2 0| 4 2| 3 9| 3 11| 3 8 Stockings | 1 3| 1 4| 2 6| 2 7| 2 3| 2 6 Boots | 8 9| 7 8| 16 9| 13 11| 16 0| 13 6 | | | | | | -----------------------------------+-----+-----+------+------+------+------ | | | | | | OTHER COMMODITIES. | | | | | | | d.| d.| d.| d.| d.| d. Coal 112 lb.| 17·4| 17·1| 38·9| 37·0| 37·2| 35·0 Turf 112 lb.| 13·7| 11·1| 29·9| 26·2| 30·1| 25·1 Gas for Lighting 1,000 c. ft| 50·6| 51·5| 101·9 98·9| 101·0| 98·2 Gas for Cooking 1,000 c. ft| 49·1| 48·7| 101·7| 97·1| 101·1| 96·6 Electricity for unit| 5·3| 5·3| 10·4| 9·7| 10·3| 9·4 Lighting | | | | | | Electricity for unit| 3·0| 2·4| 5·7| 5·0| 5·7| 5·0 Cooking | | | | | | Candles lb.| 3·5| 3·8| 7·1| 6·8| 6·5| 6·3 Paraffin Oil gallon| 8·3| 8·9| 20·4| 19·9| 19·8| 19·9 Soap (Household) lb.| 3·6| 3·6| 7·8| 7·3| 7·4| 6·9 Pipe Tobacco 2 ozs.| 7·0| 7·0| 17·0| 17·0| 17·0| 17·0 Cigarettes pkt. of 10| 3·0| 3·0| 6·0| 6·0| 6·0| 6·0 THE FOLLOWING TABLE shows Retail Prices in March and June, 1922, in respect of certain Commodities for which corresponding prices in 1914 were not collected. ------------------------------------+-----------------+--------------- | Mid-March, 1922.| Mid-June, 1922 |--------+--------+--------+------ | | M.L. | | M.L. | P.O. | and | P.O. | and | | L.G. | | L.G. ------------------------------------+--------+--------+--------+------ | d. | d. | d. | d. Butter (Irish Factory) per lb. | 21·9 | 21·1 | 22·0 | 20·6 Rice (Rangoon) per lb. | 4·1 | 4·0 | 3·9 | 3·8 Rice (Java) per lb. | 6·1 | 5·9 | 5·9 | 5·6 Jam (Strawberry) per lb. | 15·7 | 15·9 | 15·2 | 15·2 Fresh Pork (Shoulders) per lb. | 16·8 | 17·2 | 17·4 | 17·4 Fresh Herrings per lb. | 26·1 | 25·3 | 25·6 | 23·7 Cod Steak per lb. | 14·4 | 14·7 | 13·8 | 13·8 Tea (Quality most used by | | | | working classes) per lb. | 36·1 | 35·0 | 33·4 | 32·1 Cabbage per head | 3·6 | 3·7 | 3·4 | 3·1 ------------------------------------+--------+--------+--------+------ The above prices, which were used as far as possible in conjunction with other figures to arrive at the correct increases between July, 1914, and March and June, 1922, in respect of commodities, less specifically described in the returns for 1914 (_e.g._, Butter, Rice, Jam), will also be of value in the future as an additional basis from which to calculate the change in the cost of living. NOTES ON RETAIL PRICES. (_a_) _Collection of Figures for 1914._ There are obvious difficulties in the collection of figures for 1914 after so long a lapse of time, and the accuracy of these figures may possibly be questioned. Despite the eight years' interval, however, we believe these prices to be reasonably accurate. The compilers of the returns were asked to get figures in every case from the actual books kept by the shopkeepers; and the food prices collected by us are in substantial agreement with those collected by the Board of Trade in 1914. The latter are, as a matter of fact, slightly higher than those collected by us, so that if they were to be used in preference to our figures the resultant percentage increase would be slightly lower than on the figures which we have accepted. (_b_) _Comparison Restricted to Strictly Comparable Articles._ A point to be noted is that in comparing prices at different dates it is essential that articles of different quality should not be compared; milk, for instance, is a simple commodity and is always comparable with milk, but beef is a variable commodity inasmuch as sirloin beef is not strictly comparable with shin beef; consequently special figures showing the relative consumption and average prices of the different parts of beef, mutton and bacon were obtained on Form B3 (see Appendix), and in these cases the prices as returned for each description of meat are separately weighted by the average quantities purchased in order to arrive at the ultimate average prices for "beef," "mutton," etc. As regards all other articles, it will be seen from the instructions on the forms that pains were taken to explain that prices must only be returned for strictly comparable articles. (_c_) _Accuracy of Rent Figures._ A point likely to give rise to criticism is the low percentage increase shown for rent. This figure is, however, the result of comparing the actual returns sent us by the Town Clerks and Rate Collectors, who gave the actual name of the street and the actual number of each house, and on the closest investigation we have no reason to doubt the accuracy of their figures. The average weekly rents (including rates) appearing from those returns are:-- Average Weekly Rent (including Rates). July, 1914 4s. 0d. March, 1922 5s. 2d. June, 1922 5s. 2d. (_d_) _Comparison of Figures received from Post Office and other Sources._ It will have been noted from the Table of Retail Prices given above that on the whole there is comparatively little difference between the sets of figures compiled by the Post Office officials and those compiled by the Ministry of Labour and Local Government Board officials, though the Post Office figures tend to give a somewhat higher average increase of prices. This is brought out by the following table of the ratios of retail prices for the main groups of commodities for the three dates:-- ---------------+-----------------+------------------+----------------- | Mid-July, 1914. | Mid-March, 1922. | Mid-June, 1922. ---------------+--------+--------+---------+--------+--------+-------- | A | B | A | B | A | B Food | 52·4 | 54·6 | 104·8 | 102·8 | 100 | 100 Clothing | 52·7 | 52·9 | 103·9 | 101·7 | 100 | 100 Rent (C) | 78·9 | 78·9 | 100·4 | 100·4 | 100 | 100 Fuel and Light | 46·6 | 48·1 | 104·8 | 104·4 | 100 | 100 Sundries | 50·5 | 51·9 | 103·2 | 103·1 | 100 | 100 ---------------+--------+--------+---------+--------+--------+-------- The figures A result from the returns from the Post Office. The figures B result from the returns from other Departments. The figures C were obtained from only one Department--the Local Government Board. (In case the meaning of this table is not at once clear, it may be explained that the first line, for instance, means that for 100s. expended on food by the wage-earning households in June, 1922, exactly the same quantities and exactly the same foods could, according to the Post Office officials' returns, be purchased in March, 1922, for 104.8s., and in July, 1914, for 52.4s. and according to the other returns for 102.8s. and 54.6s. respectively; and so on with the other items). The near agreement of these figures is a strong proof of their essential accuracy. We ultimately decided to take the average between the two sets of figures as representing the nearest approach to the truth at which we could arrive. (B) The Collection of Household Budgets. (1) _Representative Budgets._ The second stage of our enquiry was to obtain representative household budgets, from which to compile the "weights" by which the individual price changes might be combined into a single final figure. For this purpose a special Form was drafted (Form B6, a copy of which appears in the Appendix) and some 5,000 of these forms were despatched to National School teachers in every school in the country, accompanied by detailed instructions (of which there is a copy in the Appendix) of the method in which they were to be completed. Notwithstanding the difficulties of the time when these budgets were called for, and the fact that a number of forms were held up and perhaps lost in the post, we were able to use 308 completed budgets of wage-earning households, received from 112 towns. This number was quite sufficient for our purpose. These budgets were excellently filled in, and, apart from the fact that such a number is in itself a fair guarantee of the statistical results obtained, we are satisfied for reasons given below of the substantial accuracy of the budgets. (2) _Wide Scope of Budgets._ The budgets received were from a very varied class of households, and as will be seen from the following list, embraced the principal industrial occupations. Labourers, Fishermen, Messengers, Servants, Pilots, Barmen, Carpenters, Boatmen, Building Contractors, Motor Boat Drivers, Plasterers, Ship Inspector, Stone Masons, Marine Engineer, Bricklayer, Mill-hands, Yachtman, Caretakers, Tailors, Post Office Workers, Housekeepers, Tailoresses, Gardeners, Herds, Dress-makers, Shop Assistants, Farm Stewards, Shoemakers, Charwomen, Dairyman, Cottage Industries, Laundresses, Egg Packer, Milliners, Washerwomen, Fowl Plucker, Shirtmaker, Hairdresser, Wool Sorter, Spinners, Smiths, Woodcutters, Embroidery Workers, Fitters, Sawyers, Hosiers, Boiler-makers, Wood-turners, Stitchers, Engineers, Body-makers, Knitters, Plumbers, Golf Caddies, Lace-makers, Machinists, Pointers, Road Engine Drivers, Crane-driver, Paper Maker, Motor Mechanics, Collier, Sextons, Car Drivers, Brass-finisher, Butchers, Carters, Bakers, Dealer, Chauffeur, Millers, Electrician, Tram Driver, Confectioner, Watchmaker, Railway Workers, Painters and Saddlers, etc. (3) _Compilation of Budgets._ Two methods of compiling the budgets were followed:--A simple addition was made of the particulars of the expenditure on each item separately recorded on each of the budgets. These particulars consisted of the expenditure on food, sundries, and rent for one week in June, 1922; the particulars of yearly expenditure on items of clothing, fuel and light were reduced to a weekly average by dividing by 52, before adding. The resulting totals gave the present average weekly expenditure on each article, and consequently the _proportion_ which the expenditure on each article bears to the total expenditure of the average wage-earning household. A more complex method of compilation was also adopted which should lead to an even more accurate result. It was found by analysis of the Census figures that the proportion of children under 14 to adults (persons over 14) is approximately as 2 to 5, and an adjustment was made to bring the budgets into conformity with this proportion in order that they might truly represent the actual proportions of the population of the country, the assumption being that the percentage rise in the price of articles mainly consumed by children might be higher or lower than the rise in the prices of articles mainly consumed by persons over 14. The budgets were accordingly classified into three groups, viz.:--"S" or simple households, consisting of not more than two persons over 14 years, and with one or more children under 14 years; "C" or complex households, consisting of more than two persons over 14 years, and with one or more children under 14 years; and "A" or adult households, in which there were not any persons under 14 years. It was necessary to multiply the "A" group by 3, in order to bring the proportionate number of adults and children in the budgets with which we were dealing into conformity with the national proportion (5 to 2). The figures for the three groups having been totalled separately, those obtained for the "A" group were weighted accordingly. It was found, however, that the difference between the "weights" obtained by the first and by the second methods were so small as to be quite negligible, as is shown by the following tables:-- PERCENTAGE INCREASES FROM JULY, 1914, TO MARCH, 1922, AS SHOWN BY THE APPLICATION OF POST OFFICE PRICES.[A] ----------+-------+-----------+-------+--------+-----------+--------- | | | | Fuel | | Total Budget | Food. | Clothing. | Rent. | and | Sundries. | for all Grouping. | | | | Light. | | Items. ----------+-------+-----------+-------+--------+-----------+--------- S+C+A | 99.8 | 97.1 | 27.3 | 120.6 | 104.2 | 95.5 S+C+3A | 99.9 | 97.3 | 27.3 | 124.9 | 104.1 | 95.7 ----------+-------+-----------+-------+--------+-----------+--------- PERCENTAGE INCREASES FROM JULY, 1914, TO MARCH, 1922, AS SHOWN BY THE APPLICATION OF MINISTRY OF LABOUR AND MINISTRY OF LOCAL GOVERNMENT PRICES. ----------+-------+-----------+----------+--------+-----------+--------- | | | | Fuel | | Total Budget | Food. | Clothing. | Rent.[A] | and | Sundries. | for all Grouping. | | | | Light. | | Items. ----------+-------+-----------+----------+--------+-----------+--------- S+C+A | 88.2 | 91.4 | 27.3 | 116.8 | 97.0 | 86.9 S+C+3A | 88.3 | 92.0 | 27.3 | 117.2 | 96.9 | 87.0 ----------+-------+-----------+----------+--------+-----------+--------- [A: Figures obtained for Local Government Board only.] It may be mentioned here that if weights are obtained for the "S" group of households only, _i.e._, for an average of two adults, and 3.5 children, the final increase in the cost of living figures would be 91.2 for March, 1922, and 84.6 for June, 1922, _i.e._, practically identical with the figures obtained by "weighting" in accordance with all the budgets. (4) _Table of Weights._ The following Table shows the actual Irish "weights," representing the proportionate expenditure by the average wage-earning household on the various commodities, as compiled from the budgets received. The actual Irish weights or proportions of expenditure on each item are as follow:-- -------------------------------------+------------------------------------ Total expenditure 100 | Food 57.05 -------------------------------------+------------------------------------ Beef 5.18 | Flour 3.70 Mutton 2.94 | Oatmeal, etc .97 Fresh Pork .63 | Rice, Sago, etc. .45 Sausages, Black Puddings, etc. .82 | Potatoes 3.16 Bacon, Pigs' Heads, etc. 5.23 | Other Vegetables 1.33 Fresh Fish .61 | Tea 3.80 Cured or Tinned Fish .16 | Sugar 3.24 Butter 6.91 | Jam 1.12 Cheese .26 | Other Food .95 Margarine .18 | Meals eaten at Shops, Lard .25 | Hotels, etc. .70 Fresh Milk 4.56 | Condensed Milk .09 | Eggs 3.44 | Total Food 57.05 Bread 6.37 | -------------------------------------+------------------------------------ CLOTHING 17.48 -------------------------------------+------------------------------------ _Women's_:-- _Girl's_ (over 6):-- Coats .69 | Hats .37 | Coats .50 Costumes 1.09 | Hats .23 Blouses, etc. .39 | Dresses .69 Skirts .21 | Stockings .20 Stockings .24 | Combinations .13 Combinations .15 | Stays .11 Corsets .19 | Petticoats .15 Underskirts .18 | Chemises .13 Chemises .19 | Boots and Shoes .71 Boots and Shoes .92 | Other Clothing .19 Other Clothing .27 | -------------------------------------+------------------------------------ _Men's_:-- _Boy's_ (over 6):-- Overcoats .83 | Overcoats .27 Suits 2.60 | Suits .83 Hats .38 | Caps .07 Singlets .30 | Shirts .17 Drawers .30 | Stockings .12 Shirts .55 | Boots and Shoes .56 Socks .32 | Other Clothing .13 Boots and Shoes 1.33 | Other Clothing .34 | _Children_ (under 6):-- | Clothes, Boots, etc. .45 | | Total Clothing 17.48 -------------------------------------+------------------------------------ Rent 5.41 -------------------------------------+------------------------------------ Fuel and Light 7.04 -------------------------------------+------------------------------------ Coal 3.14 | Electricity for Cooking -- Turf 1.79 | Candles .33 Firewood .34 | Paraffin Oil .67 Gas for Lighting .40 | Other Fuel and Light .05 Gas for Cooking, etc. .29 | Electricity for lighting .03 | Total Fuel and Light 7.04 -------------------------------------+------------------------------------ Sundries 13.02 -------------------------------------+------------------------------------ Soap 1.12 | Other Sundries 8.41 Pipe Tobacco 2.11 | Cigarettes 1.38 | Total Sundries 13.02 -------------------------------------+------------------------------------ Total Expenditure 100.0 NOTES ON THE BUDGETS. (a) _Reliability of Budgets. Tests._ As a test of the reliability of the budget returns several sets were taken at random and were arranged in two groups having a common factor of approximately equal numbers of persons and equal total income. It was found on addition that the proportion of total expenditure spent on each description of food, clothing, etc., was approximately the same in each family and income group. Thus we treated the first 30 budgets from households with small and large incomes in this manner, dividing them so that each lot of 15 would have about the same number of persons and the same income. The selection was made without any reference whatever to expenditure, and the following were the results:-- PERCENTAGE EXPENDITURE. 1st Lot 2nd Lot of 15. of 15. Food 54.3 53.2 Clothing 20.9 20.3 Rent 6.6 6.7 Fuel and Light 6.7 6.7 Sundries 11.5 13.1 NUMBERS IN THE HOUSEHOLD. Under 4 8 3 4 to 13 30 31 14 and over 57 59 -- -- Total, 95 93 Total Weekly Incomes 1597s. 1543s. _The Household Budgets in the "S" Group were separately tested and the following results were obtained:--_ ------------------------------+------------------------------------- | INCOME OF HOUSEHOLD. |-------+------+------+------+-------- Proportion of Expenditure | Under | £3 | £4 | £5 | £6 under each of the following | £3 | | | | upwards sub-divisions:-- | | | | | |-------+------+------+------+-------- Food | 61·1 | 60·4 | 56·3 | 48·0 | 41·4 Clothing | 15·7 | 13·7 | 19·3 | 19·4 | 17·7 Rent | 5·3 | 6·6 | 5·0 | 8·8 | 12·4 Fuel and Light | 8·7 | 7·6 | 7·3 | 8·1 | 9·0 Sundries | 9·2 | 11·7 | 12·1 | 15·7 | 19·5 |-------+------+------+------+-------- Total | 100 | 100 | 100 | 100 | 100 | | | | | ------------------------------+-------+------+------+------+-------- This test showed that the budgets we used conformed with common experience, and is, therefore, evidence of their reliability. (_b_) _Comparison of English and Irish Weights._ The weights used in England in compiling the British index figure were compiled from budgets collected as long ago as 1904. These show a pre-war standard of living and the final index figure shows the percentage increase in expenditure necessary to maintain that precise standard of living absolutely unchanged at the present day. We were not in possession of any Irish figures by which the pre-war standard of living could be accurately measured, and it was accordingly necessary for us to obtain budgets showing the present standard of living. Our final index figure therefore shows the percentage increase in expenditure which would have been necessary to maintain the present standard of living absolutely unchanged from July, 1914, to the present day. It has been seen that according to the figures compiled by us, 57.1s. out of every 100s. is spent on food in Irish wage-earning class households; 17.5s. on clothing, and so on, and it is of interest to compare these "weights" with the corresponding figures calculated by the English Ministry of Labour from the "United Kingdom" Budgets of 1904, which relate to the pre-war "United Kingdom" Standard of Living and which are still in use in England. The following table shows the proportion of each 100s. spent by Wage-Earning Class Households which is spent on (1) Food, (2) Clothing, (3) Rent, (4) Fuel and Light, and (5) Sundries:-- ----------------------------------------------+----------------------- | IN IRELAND. | IN "UNITED KINGDOM." +--------------------------+----------------------- | In June, |In July, 1914| |In July, Class of | 1922, as |as calculated| In July, |1922, as Commodity. | calculated |from the | 1914, as |calculated | from the |previous |calculated |from 1904 | Committee's|column by | from 1904 |Budgets by | Budgets. |price | Budgets. |price | |changes. | |changes. -------------------+------------+-------------+-----------+----------- | A. | B. | C. | D. (1) Food | 57·1 | 56·2 | 60 | 58·6 (2) Clothing | 17·5 | 17·0 | 12 | 15·6 (3) Rent | 5·4 | 7·9 | 16 | 13·3 (4) Fuel and | | | | Light | 7·0 | 6·6 | 8 | 8·3 (5) Sundries | 13·0 | 12·3 | 4 | 4·2 +------------+-------------+-----------+----------- Total | 100·0 | 100·0 | 100 | 100·0 -------------------+------------+-------------+-----------+----------- It should be explained that the method of arriving at Columns B and D is as follows:-- The amounts of the various commodities consumed, as shown in the table compiled from the budgets, are left unchanged, but the prices are altered according to the prices ruling at the date under consideration, _i.e._, Column B shows the proportion of expenditure in 1914 on the various classes of commodities had the 1914 standard been precisely the same as the present day standard. (C) Compilation of the Final Figure. We were now in possession of the retail prices of the individual commodities at the different dates, and of the weights obtained from the summarisation of the household budgets, and these prices and weights for the main groups of articles are set out in the subjoined table:-- --------------+---------------+-----------------+-------------+--------- | | | | Irish |Mid-July, 1914.| Mid-March, 1922.| Mid-June, | Weights | | | 1922. |(see last | | | | par.). --------------+-------+-------+--------+--------+------+------+--------- | A. | B. | A. | B. | A. | B. | Food | 52·4 | 54·6 | 104·8 | 102·8 | 100 | 100 | 57·1 Clothing | 52·7 | 52·9 | 103·9 | 101·7 | 100 | 100 | 17·5 Rent (C) | 78·9 | 78·9 | 100·4 | 100·4 | 100 | 100 | 5·4 Fuel and Light| 46·6 | 48·1 | 104·8 | 104·4 | 100 | 100 | 7·0 Sundries | 50·5 | 51·9 | 103·2 | 103·1 | 100 | 100 | 13·0 --------------+-------+----------------+--------+------+------+--------- The figures A result from the returns from the Post Office. The figures B result from the returns from other Departments. The figures C were obtained from only one Department--the Local Government Board. It now only remained for us to compile the final figure. This was ascertained by multiplying the ratio prices of the various commodities by the "weights" appropriate to those commodities (_i.e._, by multiplying the figures in the first six columns of the table above by the figures in the final column). The following table gives the result so obtained:-- ---------------+--------+--------+---------+---------+---------+-------- | Mid-July, 1914. | Mid-March, 1922. | Mid-June, 1922. ---------------+--------+--------+---------+---------+---------+-------- | A. | B. | A. | B. | A. | B. Food | 2992·0 | 3117·7 | 5984·1 | 5869·9 | 5710·0 | 5710·0 Clothing | 922·3 | 925·7 | 1818·2 | 1779·7 | 1750·0 | 1750·0 Rent (C) | 426·1 | 426·1 | 542·2 | 542·2 | 540·0 | 540·0 Fuel and Light | 326·2 | 336·7 | 730·8 | 730·8 | 700·0 | 700·0 Sundries | 657·0 | 674·7 | 1341·6 | 1327·3 | 1300·0 | 1300·0 ---------------+--------+--------+---------+---------+---------+-------- Total | 5323·6 | 5480·9 | 10416·9 | 10249·9 | 10000·0 | 10000·0 ---------------+--------+--------+---------+---------+---------+-------- Then, taking the prices in July, 1914, as the standard and representing them by the figure of 100 we get the final percentage table. ----------------+-----------+---------------+-------------- | Mid. | Mid. | Mid. | July, 1914| March, 1922. | June, 1922. ----------------+-----+-----+-------+-------+-------+------ As Per Cent. of | | | | | | | A | B | A | B | A | B July, 1914. | 100 | 100 | 195·7 | 187·0 | 187·8 | 182·5 ----------------+-----+-----+-------+-------+-------+------ The following table shows the percentage changes so obtained for the main groups of commodities:-- ----------------+-------------------+----------------- | March 1922 over | June 1922 over | July 1914. | July 1914. ----------------+---------+---------+---------+------- | A | B | A | B ----------------+---------+---------+---------+------- Food | 99·9 | 88·3 | 90·8 | 83·2 Clothing | 97·3 | 92·0 | 89·9 | 88·7 Rent (C) | 27·3 | 27·3 | 26·8 | 26·8 Fuel and Light | 124·9 | 117·2 | 114·6 | 108·0 Sundries | 104·1 | 96·9 | 97·8 | 92·8 +---------+---------+---------+------- ALL ITEMS | 95·7 | 87·0 | 87·8 | 82·5 ----------------+---------+---------+---------+------- The figures in column marked "A" as before were obtained from the prices collected by Post Office officials, and those marked "B" from prices collected by officials of the Ministry of Labour and Local Government Board. By taking the mean of "A" and "B" for March and for June, 1922, the final figures showing the increases in the Cost of Living are obtained:-- Mid-March, 1922, Mid-June, 1922, over July, 1914. over July, 1914. =91.4= per cent. =85.2= per cent. =and these are the final figures which we recommend the Government to adopt.= NOTES ON THE COMPILATION. (_a_) _Comparison of Post Office, Ministry of Labour and Local Government Board Figures._ The close similarity between the figures supplied by the various Departments can perhaps be most clearly seen in a different tabular form. For every 100 shillings spent by wage-earning classes in July, 1914, the following would be the corresponding amounts (as shown by the different returns) which would have to be spent in order to maintain the same standard of living in March and June, 1922. -------+-------+-------------+---------+--------------+-------------- | | Ministry of | Mean of | Deviation | Deviation | Post | Labour and | columns | of (_a_) and | as a |Office.| Ministry of |(_a_) and| (_b_) from | percentage of | | Local Govt. | (_b_). | the mean. | column (_c_). | (_a_) | (_b_) | (_c_) | | -------+-------+-------------+---------+--------------+-------------- March, | | | | | 1922 | 195.7 | 187.0 | 191.35 | 4.35 | 2.3 June, | | | | | 1922 | 187.8 | 182.5 | 185.15 | 2.65 | 1.4 -------+-------+-------------+---------+--------------+-------------- The last column shows that in general the difference between Post Office, Ministry of Labour and Ministry of Local Government was 2.3 per cent. of the mean for prices returned for March, 1922, and 1.4 per cent. of the mean for prices returned for June, 1922--surely a small difference considering the instability of prices. (_b_) _Sundries._ A point of some importance is the following:-- In the British budgets only items of which the price changes could be accurately measured are understood to have been included. In our Summary all "Sundries" shown in the budgets are included. But as the price change of only about one-third of them could be directly measured it was assumed that the change in the level of the prices of the remaining sundries varied in the same proportion as the change in the other four groups combined. (D) Results of Different Weighting. Calculations were also made whereby a final figure could be arrived at by different methods, and the following table shows results obtained:-- PERCENTAGE INCREASES ARISING BY USING BRITISH WEIGHTS. ------------------------------------------------+------------------- |Percentage Increase | in Cost of Living | in Ireland. DIFFERENT METHODS. |----------+--------- | July 1914|July 1914 | to | to |March 1922|June 1922 ------------------------------------------------+----------+--------- _a_ By applying British Weights in 1914 | | to the Committee's Irish Prices of all | | commodities in 1914 and 1922 the percentage | | increase in the Cost of Living | | would be | 84.8 | 80.2 | | _b_ Taking Irish Prices for Food in 1914 as | | collected by the British Board of Trade, | | but the Committee's Prices for all other | | commodities in 1914 and all commodities | | in 1922 the increase would be | 76.6 | 71.0 | | _c_ Taking British Prices for food in the | | "United Kingdom" in 1914, but the Committee's | | Prices for all other commodities in 1914 | | and all commodities in 1922 the increase | | would be | 72.1 | 67.3 ------------------------------------------------+----------+--------- Prices obtained entirely on Irish weights | | and prices, and recommended for adoption | | are | 91.4 | 85.2 ------------------------------------------------+----------+--------- As regards this table it should, however, be pointed out that the commodities selected by us are not in all respects identical with those selected by the British authorities and that the application of the weights, although broadly speaking correct, could not be accurate in every detail. It only remains for us to express our gratitude for all the assistance given to us by the officials of the Departments already mentioned and by the staff assisting in the actual compilation. Our thanks are especially due to Mr. C. J. Barry, of the Department of Agriculture and Technical Instruction and to the National School teachers who furnished such excellent budgets. (Signed) JOHN HOOPER, _Chairman_. T. K. BEWLEY. +T. Mac Giolla Padraig.+ STANLEY LYON. _4th August, 1922._ APPENDIX. Form A. DIRECTIONS. 1. All prices should be quoted in pence, and should be cash prices at the shop (not delivered). 2. Please note the quantity mentioned in the first column in each case, and let your figures correspond. 3. If actual prices paid for any item are not available--leave space blank. _Do not estimate._ 4. The figures quoted for the month of March, 1922, should be those prevailing on the date on which you fill up the form. 5. In the column headed "Observations," please furnish any particulars concerning the retail prices of food in your district, which, in your opinion are worthy of observation. 6. Fill in on the back page of the form particulars of the sources from which information as to the prices of the commodity has been obtained, for example:-- ------------+-----------------------------+---------------------- COMMODITY. | SOURCE. | NATURE. ------------+-----------------------------+---------------------- Butter | John Macken, Main Street | Large Shop--Day Book Eggs | Personal knowledge | Direct Country supply Eggs | Mrs. O'Kane, Dublin Road | Household Pass Book ------------+-----------------------------+---------------------- 7. The figures representing the majority of the sales are the figures required. Exceptional prices are of no value. 8. In every case you should check your information, whether given of your knowledge or after investigation by enquiry from more than one source. RETAIL PRICES OF CERTAIN FOOD COMMODITIES IN __________________________ AT UNDERMENTIONED DATES. (City, Town, or District). -----------------------+--------------------+---------+---------+--------- | 1913 | 1914 | 1922 | +----+-----+----+----+---------+---------+ Observa- Commodity |Jan.|April|July|Oct.|Feb.|July|Feb.|Mar.| tions -----------------------+----+-----+----+----+----+----+----+----+--------- Beef (Irish). | | | | | | | | | Best cuts per lb.| | | | | | | | | Second parts lb.| | | | | | | | | Rough meat lb.| | | | | | | | | | | | | | | | | | Mutton (Irish). | | | | | | | | | Best cuts lb.| | | | | | | | | Second parts lb.| | | | | | | | | Rough meat lb.| | | | | | | | | | | | | | | | | | Bacon. | | | | | | | | | Smoked (piece) lb.| | | | | | | | | Smoked (rashers) lb.| | | | | | | | | Unsmoked (piece) lb.| | | | | | | | | Unsmoked (rashers) lb.| | | | | | | | | Shoulder (piece) lb.| | | | | | | | | Shoulder (rashers) lb.| | | | | | | | | American (piece) lb.| | | | | | | | | American (rashers) lb.| | | | | | | | | | | | | | | | | | Fresh Pork. | | | | | | | | | Chops lb.| | | | | | | | | Steaks lb.| | | | | | | | | Puddings lb.| | | | | | | | | | | | | | | | | | Sausages. | | | | | | | | | Beef lb.| | | | | | | | | Pork lb.| | | | | | | | | "Limerick" lb.| | | | | | | | | | | | | | | | | | Lard lb.| | | | | | | | | | | | | | | | | | Dripping lb.| | | | | | | | | | | | | | | | | | Butter. | | | | | | | | | Irish Creamery lb.| | | | | | | | | Irish farmer's lb.| | | | | | | | | New Zealand lb.| | | | | | | | | Danish lb.| | | | | | | | | | | | | | | | | | Margarine. | | | | | | | | | First Grade lb.| | | | | | | | | Second Grade lb.| | | | | | | | | Third Grade lb.| | | | | | | | | | | | | | | | | | Cheese (give brand | | | | | | | | | or other description).| | | | | | | | | | | | | | | | | | Eggs. | | | | | | | | | First Grade doz.| | | | | | | | | Second Grade doz.| | | | | | | | | Third Grade doz.| | | | | | | | | Third Grade doz.| | | | | | | | | | | | | | | | | | Milk. | | | | | | | | | Fresh quart| | | | | | | | | Buttermilk quart| | | | | | | | | Skim Milk quart| | | | | | | | | | | | | | | | | | Tinned Milk. | | | | | | | | | Irish (give size | | | | | | | | | of tin) | | | | | | | | | Imported (give | | | | | | | | | size of tin) | | | | | | | | | Bread (per 2-lb. Loaf) | | | | | | | | | | | | | | | | | | Flour. | | | | | | | | | Household per stone | | | | | | | | | Household per sack | | | | | | | | | of ___ stones. | | | | | | | | | Best American per | | | | | | | | | sack of ___ stones. | | | | | | | | | | | | | | | | | | Meal. | | | | | | | | | Oaten stone| | | | | | | | | Wheaten stone| | | | | | | | | Indian stone| | | | | | | | | | | | | | | | | | Rice lb.| | | | | | | | | | | | | | | | | | Potatoes stone| | | | | | | | | | | | | | | | | | Sugar, White | | | | | | | | | granulated lb.| | | | | | | | | | | | | | | | | | Tea. | | | | | | | | | Best quality lb.| | | | | | | | | Cheapest quality lb.| | | | | | | | | | | | | | | | | | Coffee, Ground lb.| | | | | | | | | | | | | | | | | | Cocoa. | | | | | | | | | Shell lb.| | | | | | | | | Tinned lb.| | | | | | | | | | | | | | | | | | Jam, Irish (give name | | | | | | | | | of kind in most | | | | | | | | | demand). | | | | | | | | | | | | | | | | | | -----------------------+----+-----+----+----+----+----+----+----+--------- Please add any | | | | | | | | | information available | | | | | | | | | as to prices of the | | | | | | | | | following commodities,| | | | | | | | | giving description of | | | | | | | | | each item:-- | | | | | | | | | Fish | | | | | | | | | Vegetables lb.| | | | | | | | | Poultry lb.| | | | | | | | | Fruit lb.| | | | | | | | | -----------------------+----+-----+----+----+----+----+----+----+--------- Signature________________________ Date_________________ PARTICULARS OF SOURCES from which information has been obtained:-- -------------+---------------------+--------------------------- COMMODITY. | SOURCE. | NATURE. -------------+---------------------+--------------------------- Beef | | Mutton | | Bacon | | Fresh Pork | | Sausages | | Lard | | Dripping | | Butter | | Margarine | | Cheese | | Eggs | | Milk | | Tinned Milk | | Bread | | Flour | | Meal | | Rice | | Potatoes | | Sugar | | Tea | | Coffee | | Cocoa | | Jam | | Fish | | Vegetables | | Poultry | | Fruit | | -------------+---------------------+--------------------------- Form B 1. INSTRUCTIONS FOR FILLING IN SPECIAL FORMS FOR RETAIL PRICES. (1) The necessary inquiries for filling up these forms should be made immediately. (2) The returns duly completed should be posted so as to reach this Office _not later than Thursday, 22nd June_. Please do your utmost to post them as early as possible. (3) Get the information from the shops most frequented by the wage-earning classes. Prices representing the kind, quality, etc., on which these classes spend most money are the prices required. (4) Please note the quantity for which the prices of each commodity are to be quoted. (5) All prices on Forms B 2 and B 3 should be quoted in pence (but correct to farthings)--thus Sugar 5-¾d. per lb. (6) Give actual prices. If you cannot get them leave blanks; do not give estimates or averages. For prices for the dates prior to June, 1922, get the Shopkeepers to look up their books. (7) All prices should be cash prices at the shop (_not delivered_) they should represent the majority of sales and they should be checked by inquiry from more than one source. (8) (_a_) Get prices in all cases from Shopkeepers, giving on each Form the names and full postal addresses of those who supplied the information for that Form. (_b_) Give exact descriptions of beef, mutton, etc., where you are asked to do this on the Form. (9) Give on the space provided on each Form any explanations or observations which you think would be helpful. =Form B 2.= RETAIL PRICES OF CERTAIN COMMODITIES in ________________ of __________________________________ (_Parish_) (_City, Town or District_). [_Prices to be correct to the nearest farthing._] -----------------------+-----+-----+-----+-----------------------+-------+----- | |Mid | | | | | |Mid- |Mid- | | |Mid- | |Mar.,|June,| | |June, Commodity. |Per |1922.|1922.| Commodity.[B] |Per |1922. -----------------------+-----+-----+-----+-----------------------+-------+----- | |_d._ |_d._ | | |_d._ Butter, Irish Factory |lb. | | |Pork Chops |lb. | Cheese, Golden Spray[A]|lb. | | |Pork Sausages |lb. | Condensed Milk, Irish |1 lb.| | |Lard |lb. | full Cream. | tin| | | | | Condensed Milk, |1 lb.| | | | | Nestle's | tin| | |Butter, Irish Creamery |lb. | Rice, Rangoon |lb. | | |Butter, Irish Farmer's |lb. | Rice, Java |lb. | | |Margarine, First Grade |lb. | Jam, Strawberry |lb. | | |Margarine, Second |lb. | | | | | Grade. | | Fresh Pork, Shoulders |lb. | | |Eggs, First Grade |doz. | Fish--Red Herrings |doz. | | |Milk, Fresh |Quart | Fish--Fresh Herrings |doz. | | |Bread |2 lb. | | | | | | loaf | Fish--Cod Steak |lb. | | |Flour, Household |14 lbs.| Tea (quality most used |lb. | | |Oatmeal |14 lbs.| by working classes). | | | | | | Cabbage |head | | |Potatoes, Old |14 lbs.| =============================| | | | | |July,| | | | | |1914.| | | | | Soap, Household (bar) | | | |Sugar, white granulated|lb. | per lb.| | | | | | | | | |Tea, Best Quality |lb. | Candles per lb.| | | | | | | | | |Tea, Cheapest Quality |lb. | Paraffin Oil per gal.| | | |================================ | | | | OBSERVATIONS. Coal per 112 lbs.| | | | | | | | Turf[A] per 112 lbs.| | | | | | | | Gas for lighting[A] per| | | | | | | | Gas for cooking, per| | | | &c.[A] | | | | Electricity for per| | | | lighting[A] | | | | Electricity for per| | | | cooking, &c.[A] | | | | ========================================================================== [A: SPECIAL INSTRUCTIONS.--(_a_) _Cheese_, _Golden Spray._--If this kind of Cheese is not sold, strike out last two words, insert kind most usually sold to working classes, and give prices. (_b_) _Turf._--Note, price is asked for per 112 lbs. State on back of this form how it is sold in your Parish, and give number of sods, creels, etc., to the 112 lbs. (_c_) _Gas and Electricity._--Insert the quantity which you are pricing, and state any "observations" (on the front or back of this form) which will help in compiling uniform quotations for the different parts of Ireland.] [B: NOTE.--Prices for Mid-June, 1922, only are required for these particular commodities.] _Date_ ______________ (_Signature_) ____________________________ =Form B 2=--CONTINUED. -------------------+----------------------------+------------------------ |Name and full postal address| COMMODITY. | of Shopkeeper or Firm from| OBSERVATIONS. | whom the information was | | obtained. | -------------------+----------------------------+------------------------ (1) Butter | | (2) Cheese | | (3) Condensed Milk| | (4) Margarine | | (5) Lard | | (6) Sausages | | (7) Fresh Pork | | (8) Tea | | (9) Sugar | | (10) Jam | | (11) Rice | | (12) Oatmeal | | (13) Flour | | (14) Bread | | (15) Eggs | | (16) Milk, fresh | | (17) Potatoes | | (18) Cabbage | | (19) Fish | | (20) Soap | | (21) Candles | | (22) Oil | | (23) Coal | | (24) Turf | | (25) Gas | | (26) Electricity | | -------------------+----------------------------+------------------ Form B 3. RETAIL PRICES OF CERTAIN COMMODITIES in _________________________ of ________________________ (Parish). (City, Town or District). ------------------------------------+----------------------------------- PRICES. | ESTIMATED WEIGHTS. | Insert under _Beef_ the exact |On each blank line below insert the description (e.g., "round steak," |same description as you have "stewing beef," "rib steak," "corned|already inserted on the same line brisket," "shoulder," "liver," etc.,|in the lefthand column, then insert or whatever is the exact |below the best estimates of description) of each of the six |comparative weights which you can parts, kinds, etc., on which the |get from the shopkeeper. _working classes_ at present spend | most _money_, naming the parts in |That is to say, for every 10 _lbs._ the order of their importance from |of that part, kind, cut, etc., on this point of view. Please insert |which the working classes spend prices opposite each description. |most _money_, insert below the Similarly, in the case of _Mutton_ |approximate _weight_ of each of the insert the exact description of the |other descriptions (2), (3), etc., four parts, kinds, etc., in the |purchased by the working classes. order of their money importance to | the working classes, entering the | exact price opposite each. Again, | under _Bacon, etc._, insert the | exact description (e.g., "Irish | shoulder rashers," "Irish bacon, | back piece," "American bacon, | shoulder piece," "Pigs' heads," | "American Gams," etc., or whatever | is the exact description) of each of| the six parts, kinds, cuts, etc., of| cured pigs on which the _working | classes_ at present spend most | _money_, naming the parts in order | of their importance from this point | of view. Enter the exact prices | opposite each description. | | Do not estimate prices. As regards | Mid-March, shopkeeper's books should| be referred to in each case. | ------------------+----------+----------+--------------------+---------- | Mid- | Mid- | | | March, | June, | | BEEF, per lb. | 1922. | 1922. | BEEF. | Weights. ------------------+----------+----------+--------------------+---------- | | | | (1) | | |(1) | 10 lb. ------------------+----------+----------+--------------------+---------- | | | | (2) | | |(2) | lb. ------------------+----------+----------+--------------------+---------- | | | | (3) | | |(3) | lb. ------------------+----------+----------+--------------------+---------- | | | | (4) | | |(4) | lb. ------------------+----------+----------+--------------------+---------- | | | | (5) | | |(5) | lb. ------------------+----------+----------+--------------------+---------- | | | | (6) | | |(6) | lb. ------------------+----------+----------+--------------------+---------- | | | | MUTTON, per lb. | | | MUTTON. | | | | | (1) | | |(1) | 10 lb. ------------------+----------+----------+--------------------+---------- | | | | (2) | | |(2) | lb. ------------------+----------+----------+--------------------+---------- | | | | (3) | | |(3) | lb. ------------------+----------+----------+--------------------+---------- | | | | (4) | | |(4) | lb. ------------------+----------+----------+--------------------+---------- BACON, &c., | | | | per lb. | | | BACON, etc. | | | | | (1) | | |(1) | 10 lb. ------------------+----------+----------+--------------------+---------- | | | | (2) | | |(2) | lb. ------------------+----------+----------+--------------------+---------- | | | | (3) | | |(3) | lb. ------------------+----------+----------+--------------------+---------- | | | | (4) | | |(4) | lb. ------------------+----------+----------+--------------------+---------- | | | | (5) | | |(5) | lb. ------------------+----------+----------+--------------------+---------- | | | | (6) | | |(6) | lb. ------------------+----------+----------+--------------------+---------- The working-class families in this district spend about _____ shillings on Mutton for every 10 shillings spent on Beef. For every 10s. which the working classes spend on butchers' meat (beef and mutton) how much do they spend on bacon and other pig-meat (including sausages)? ____________ Signature ____________________________ Date ____ June, 1922. _Source of Information_ _Observations_ Form B 4. CLOTHING OF WAGE-EARNING CLASSES. RETAIL PRICES IN ___________________________ The prices for 1914 must refer to exactly the same type and quality of articles as for 1922, which must be of a description in general demand amongst wage-earning classes in 1922. In all cases of clothing it is the ready-made article that should be priced, except as regards men's suits, men's trousers and men's overcoats, for which two sets of prices, (1) ready-made, (2) tailor-made, should be given. -------------------+------------------------+------+------+------+----- | State Material and | | July,| Mar.,|June, Articles. | exact Description. | -- | 1914.| 1922.|1922. -------------------+------------------------+------+------+------+----- | | | s. d.| s. d.|s. d. (A). Men's. | | | | | Suits (1) | | each | | | Suits (2) | | each | | | Trousers (1) | | pair | | | Trousers (2) | | pair | | | Overcoats (1) | | each | | | Overcoats (2) | | each | | | Singlets | | each | | | Drawers | | pair | | | Shirts | | each | | | Socks | | pair | | | Boots | | pair | | | -------------------+------------------------+------+------+------+----- (B). Boys aged | | | | | about 12. | | | | | Suits | | each | | | Overcoats | | each | | | Shirts | | each | | | Stockings | | pair | | | Boots | | pair | | | -------------------+------------------------+------+------+------+----- (C). Women's. | | | | | Light Coats | | each | | | Heavy Coats | | each | | | Costumes | | each | | | Blouses | | each | | | Skirts | | each | | | Stockings | | pair | | | Combinations | | pair | | | Corsets | | each | | | Underskirts | | each | | | Chemises | | each | | | Boots | | pair | | | -------------------+------------------------+------+------+------+----- (D). Girls aged | | | | | about 12. | | | | | Coats | | each | | | Dresses | | each | | | Stockings | | pair | | | Combinations | | pair | | | Stays | | each | | | Petticoats | | each | | | Chemises | | each | | | Boots | | pair | | | -------------------+------------------------+------+------+------+----- (E).--MATERIALS purchased by Wage-earning Classes (same kind and quality at each date). -------------+-------------------------------+-----+------+------+------ | | | July,| Mar.,| June, Materials. | Exact Description, Width, &c. | Per | 1914.| 1922.| 1922. -------------+-------------------------------+-----+------+------+------ | | | s. d.| s. d.| s. d. Woollen Yarn | | lb. | | | Calico | | yard| | | Cotton | | yard| | | Flannel | | yard| | | Flannelette | | yard| | | Serge | | yard| | | Tweed | | yard| | | Print | | yard| | | -------------+-------------------------------+-----+------+------+------ (F).--Names and full postal addresses of shopkeepers, firms, &c., from whom information on this Form B. 4 was obtained. (G).--Observations. _Signature_ _______________________________ _Date_ ______________________ _This Form should be returned by the day of June_, 1922. Form B 5. REPRESENTATIVE RENTS PAID BY WAGE-EARNING CLASSES IN I.--WHOLE HOUSE OCCUPIED BY ONE FAMILY. I.--The houses referred to below should be representative of wage-earning class dwellings in as many different districts as possible. Houses owned by the Local Authority should be indicated by an asterisk placed after the postal number; such houses should only form their due proportion of the number mentioned below since the Return is required to show the true average change in rents in all wage-earning class houses. _Rents of actual houses should be given: different rents are not to be averaged_. ---------------+---------+------+-----------------------+ | |No. | Annual Rent[B] | | |of | (including rates) | |Postal[A]|rooms | of each house. | Name of Street.| No. or |in |-------+-------+-------+ | Nos. of |each | July, | Mar., | June, | | houses. |house.| 1914. | 1922. | 1922. | ---------------+---------+------+---+---+---+---+---+---+ | | | £ | s.| £ | s.| £ | s.| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ---------------+---------+------+---+---+---+---+---+---+ Continuation of above table --------------+---------+-----------------+-------------------------------- | | | | | Annual Rates | P.L. Valuation |Postal[A]| on each house. | of each house. Name of Street| No. or |--------+--------+--------+-------+-------+------- | Nos. of | July, | Mar., | June, | July, | Mar., | June, | houses. | 1914. | 1922. | 1922. | 1914. | 1922. | 1922. --------------+---------+--+--+--+--+--|--+--+--+--+---+---+---+---+---+--- | | £|s.|£ |s.| £|s.| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --------------+---------+--+--+--+--+--+--+--+--+--+---+---+---+---+---+--- [A. Owned by the Local Authority.] [B. It is the ANNUAL rent that should be entered; accordingly weekly, monthly or quarterly rents at the above dates should be multiplied by 52, 12, or 4 respectively, and the result entered.] Form B 5--continued. II.--PART ONLY OF HOUSE OCCUPIED BY FAMILY. II.--The houses or tenements should be in as many different districts as possible and the particulars should be representative of wage-earning class accommodation in those districts. _Actual rents are to be given: different rents are not to be averaged._ ------+------+--------------+------------------------------------ | | Number[A] of| Amount of Rent paid per week Name |Postal|rooms occupied| for the rooms of |No. of|by each family|-----------+------------+----------- Street|house.|selected. |July, 1914.|March, 1922.|June, 1922. ------+------+--------------+-----+-----+-----+------+-----+----- | | | s. | d. | s. | d. | s. | d. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ------+------+--------------+-----+-----+-----+------+-----+----- [A: The numbers required are to represent different types of wage-earning class accommodation and, therefore, families should be selected occupying different numbers of rooms so as to properly represent local conditions.] _Date_ __________ 1922. _Signature_ ______________________ =Form B 6.=--Page 1. HOUSEHOLD BUDGET. PARTICULARS for all persons in a household at _________ Co __________ during the seven days ended ___ June, 1922. (NOTE.--Particulars for _each_ person should be given, one line being devoted to _each_). -----------------------+----------+----+-----------+--------- Description | | | |Earnings (_e.g._, husband, wife,| Sex | | | for father, son, niece, | (M) Male |Age.|Occupation.|the seven servant, lodger, &c.).|(F) Female| | [1] | days.[2] -----------------------+----------+----+-----------+--------- | | | | s. d. (1) | | | | (2) | | | | (3) | | | | (4) | | | | (5) | | | | (6) | | | | (7) | | | | (8) | | | | (9) | | | | (10) | | | | -----------------------+----------+----+-----------+--------- [1. _e.g._, "Carpenter," "Dock |Total earnings(A)| labourer," "domestic duties," "at| | school," &c.] |Other receipts[E]| [2. If there is a servant, her |-----------------|--------- wages should not be included here]Total income (B) | (E) Receipts of old age or other |-----------------+--------- pensions should be included here and not in the column for "earnings" above. Please state on the following lines particulars of pensions or other receipts:-- ---------------------------+---------------------------------- Observations with regard to| SUMMARY. particulars on this page. |---------------------------------- | Number of Persons | No. |Who earned cash (A) ________ |Who did not earn cash (A) ________ |Total number of persons | in the household ________ |---------------------------------- | s. d. |Total _income_ (B) | for the seven days ________ |---------------------------------- | Number of Persons | No. |Under 4 years ________ |4 years to 13 (inclusive) ________ |14 years and over ________ | -------- |Total number of persons | in the household ________ =Form B 6.=--Page 2. QUANTITIES AND COSTS OF ARTICLES CONSUMED DURING THE SEVEN DAYS ___ JUNE, TO ___ JUNE, 1922. --------------------------+------+----+--------------------------+----+---- | Qty. |s.d.| |Qty.|s.d. FOOD. | | | FUEL AND LIGHT. | | (1) Beef | lb. | |(29) Coal |cwt.| (2) Mutton | lb. | |(30) Turf |cwt.| (3) Fresh pork | lb. | |(31) Firewood | | (4) Sausages, black | lb. | |(32) Gas | | puddings, &c. | | |(33) Electricity | | (5) Bacon, pigs' heads, | lb. | |(34) Candles |lb. | &c. | | |(35) Paraffin Oil |pts.| --------------------------+------+----|(36) Other Fuel and Light |[3] | | | |--------------------------+----+---- (6) Total Meat[4] | [3] |[4] |(37) Total Fuel & Light(E)|[3] | (7) Fresh Fish | [3] | |--------------------------+----+---- (8) Cured or Tinned Fish | [3] | | | | (9) Butter | lb. | | HOUSEHOLD REQUISITES. | | (10) Cheese | lb. | |(38) Soap | | (11) Margarine | lb. | |(39) Starch, blue, |[3] | (12) Lard | lb. | | polishes, &c. | | (13) Fresh Milk | pts. | |(40) Crockery, hardware, |[3] | (14) Condensed Milk | lb. | | &c. | | (15) Eggs | doz. | |(41) Other household |[3] | (16) Bread | 2 lb.| | requisites. | | |loaves| |(42) Total Household |[3] | (17) Flour | lb. | | Requisites (F). | | (18) Oatmeal, &c. | lb. | |--------------------------+----+---- (19) Rice, Sago, &c. | lb. | | | | (20) Potatoes | lb. | | SUNDRIES. | | (21) Other Vegetables | [3] | |(43) Pipe tobacco |oz. | (22) Tea | lb. | |(44) Cigarettes |oz. | (23) Sugar | lb. | |(45) Medicines, Ointments,|[3] | (24) Jam | lb. | | Ointments, &c. | | (25) Other food | [3] | |(46) Newspapers, &c. |[3] | (26) Meals eaten at shops,| [3] | |(47) Train and tram fares,|[3] | &c. | | | &c. | | --------------------------+------+----|(48) Insurances |[3] | (27) Total Food (C) | [3] |[4] |(49) | | --------------------------+------+----|(50) | | |(51) | | (28) Clothes boots and | [3] | |--------------------------+----+ shoes (D) | | |(52) Total Sundries (G) |[3] | --------------------------+------+----+--------------------------+----+ [3: Cost only is required.] [4: When totting be careful not to add in Meat twice over.] NOTE.--Food purchased for poultry, pigs, &c.; materials for making up garments for _sale_; implements for producing goods _for sale_, &c., should not be included above. _(H) RENTS (Including rates)._--What is the weekly rent (including rates) of the house or rooms occupied by the household? ___ shillings and ___ pence. Does the family own the house? ________ (yes or no). If the answer is "yes," insert the equivalent rent and rates. Observations on Weekly Costs and on rent:-- =Form B 6.=--Page 3. COST OF CLOTHING (INCLUDING BOOTS AND SHOES) FOR THE TWELVE MONTHS, JULY, 1921, TO JUNE, 1922, INCLUSIVE. As it is exceptionally difficult to obtain representative costs of clothing, you are earnestly requested to help the Government by going to the greatest pains to give below the most accurate figures you possibly can for the cost of the clothing (including boots and shoes) used up by the household during the twelve months, July, 1921, to June, 1922, inclusive. Costs of materials purchased for clothing (_e.g._, cotton for children's dresses) should be included, any costs of making-up should be added. Material purchased for making up articles for _sale_ should not be entered. COSTS FOR REPAIRS AND ALTERATIONS OF CLOTHING (including boots and shoes) should be included. FOR ARTICLES WHICH USUALLY LAST MORE THAN TWELVE MONTHS include below only the proportionate cost for the twelve months. For instance, if an overcoat is usually bought only once in _three_ years, enter below only _one-third_ of the price; even if the overcoat was purchased eighteen months ago, one-third of the cost should still be stated below. If the exact amount of money spent during the twelve months on, for instance, boys' stockings, cannot be remembered, but if it is known that a pair lasts about _four months_, then include below _three times_ the price of the last pair. The lists below are intended for your convenience; some of the articles may not have been used, others more important than some mentioned may have to be included with minor expenditure under "Other Clothing." -----------------+------------------+------------------+------------------ For Women. |For Girls over 6.| For Men. | For Boys over 6. ------------+----+-------------+----+-------------+----+-------------+---- | | | | | | | |£ s.| |£ s.| |£ s.| |£ s. | | | | | | | Coats | |Coats | |Overcoats | |Overcoats | ------------+----+-------------+----+-------------+----+-------------+---- Hats | |Hats | |Suits | |Suits | ------------+----+-------------+----+-------------+----+-------------+---- Costumes | |Dresses | |Hats | |Caps | ------------+----+-------------+----+-------------+----+-------------+---- Blouses, &c.| |Stockings | |Singlets | |Shirts | ------------+----+-------------+----+-------------+----+-------------+---- Skirts | |Combinations | |Drawers | |Stockings | ------------+----+-------------+----+-------------+----+-------------+---- Stockings | |Stays | |Shirts | |Boots & Shoes| ------------+----+-------------+----+-------------+----+-------------+---- Combinations| |Petticoats | |Socks | |Other | | | | | | |Clothing | ------------+----+-------------+----+-------------+----+-------------+---- Corsets | |Chemises | |Boots & Shoes| | Total | ------------+----+-------------+----+-------------+----+-------------+---- Underskirts | |Boots & Shoes| |Other | | Per Boy | | | | |Clothing | | | ------------+----+-------------+----+-------------+----+-------------+---- Chemises | |Other | | | |For children | | |Clothing | | | | under 6. | ------------+----+-------------+----+-------------+----+-------------+---- Boots & | | | | | | |£ s. Shoes | | | | | |Total | ------------+----+-------------+----+-------------+----|childen's | Other | | | | | |clothes, | clothing | | | | | |boots, &c. | ------------+----+-------------+----+-------------+----+-------------+---- Total of | |Total of | |Total of | |Per Child | above | |above | |above | | | ------------+----+-------------+----+-------------+----+-------------+---- Per Woman | |Per Girl | |Per Man | | | ------------+----+-------------+----+-------------+----+-------------+---- (I.) Total cost of Clothing, Boots and Shoes, for the whole household for 12 months, £ : : OBSERVATIONS on costs of clothing (including Boots and Shoes):-- Form B 6.--Page 4. COST OF FUEL AND LIGHT FOR THE TWELVE MONTHS, JULY, 1921, TO JUNE, 1922, inclusive. As the cost of fuel and light is so different in winter and summer, will you please state below, as accurately as possible, the expenditure on fuel and light by the household during the past twelve months, and the corresponding quantities of the items consumed. --------------------+---------+-----+--------------------+---------+----- |Quantity.|£ s.| |Quantity.|£ s. --------------------+---------+-----+--------------------+---------+----- Coal | tons. | |Electricity for | | | | | lighting | | --------------------+---------+-----+--------------------+---------+----- Turf | tons. | |Electricity for | | | | | cooking, &c. | | --------------------+---------+-----+--------------------+---------+----- Firewood | | |Candles | lb.| --------------------+---------+-----+--------------------+---------+----- Gas for lighting | | |Paraffin Oil | galls.| --------------------+---------+-----+--------------------+---------+----- Gas for cooking, &c.| | |Other fuel and light| | --------------------+---------+-----+--------------------+---------+----- (J). Total expenditure on Fuel and Light for the twelve months ___£ Observations on fuel and light:-- General Observations:-- The figures and observations inserted on these four pages are reliable to the best of my knowledge and belief. Signature of Teacher or Assistant______________Rank_____________ Address of School_______________________________________________ Date_____________1922. Form B 7. INSTRUCTIONS FOR DEALING WITH HOUSEHOLD BUDGET FORM B 6. 1. Select the household with one or more wage-earners for which you can give the most reliable particulars. You can choose any type of household you think fit, it does not matter whether it be a household even of twenty or even of one, whether comfortably off or poorly off, with many children or with few or no children, with several wage-earners or with only one, with no men, with no women, with a visitor, with a servant, etc., provided the household chosen is one of the wage-earning class. This will ensure that taking the country as a whole the budgets will represent every day conditions and avoid anything exceptional. 2. If you select a household with a plot or garden in which food is produced, or one with fowl or pigs, etc., a note to this effect should be made under "Observations." 3. Make no statement which would identify the household for which you send an account; as a further precaution the individual returns will be treated as strictly confidential--your figures will be used only in totting them with figures in a large number of other budgets in order to arrive at averages, etc. 4. If you live with a wage earner and give the budget of your own house, do not state that the household is your own, but you will of course place the word "teacher" on one line in the occupation column of the first table (a teacher is not necessarily a national school teacher; in any case the budget will be treated as strictly confidential). 5. If you can get accurate particulars for the days of the current week, do so. If not, would you ask the householder to keep an account for the seven days immediately following the receipt of this communication. Post your budget so as to reach here by the 30th June, at latest. Spend all the time you can spare to get the particulars as accurate as possible. 6. Under "Observations" on each page give any remarks that may be helpful, especially explanations of unusually large or small figures. The budgets will be closely scrutinised. 7. Do not stamp the envelope; it will come post free. PAGE 1. 8. Give a line to each individual in the household from the oldest to the youngest. In the summary table include as earners any who earn even a few shillings. In case short time or only a few hours were worked this should be stated under "Observations." PAGE 2. 9. Get the quantity and cost of the items _consumed_ in the week. In most cases it will be accurate enough to state _purchases_ during the week, but where there has been an unusually large purchase of food, etc., to last more than one week (or an unusually small purchase owing to a large quantity being in hand at the beginning of the week) give the quantity and cost of the week's consumption. You are, however, definitely instructed to state the _purchases_ during the week of such articles as "clothing, boots and shoes," "crockery, hardware," etc., and of all such goods which are intended to last more than one week. If any article (e.g., a suit of clothes, etc.) is purchased on an easy payment system give the total cost--not the amount of the instalment. It is anticipated that a small number of budgets will contain abnormally large figures for "clothing, boots and shoes," etc., and in such cases particulars should be given under the "Observations." Loads, creels, etc., of turf should be converted to the equivalent weight. RENT.--The figure required is to include rates. If the household owns the house, this should be stated and the equivalent rent (including rates) should be given. If the household do not occupy a whole house, this should be stated. 10. You will observe that the week's expenditure will not necessarily be the same as the week's income. PAGES 3 AND 4 11. The difficulty of giving as accurate figures on pages 3 and 4 as on pages 1 and 2 is recognised, but you are earnestly requested to do the very best you can to give reliable figures. Under "Observations" on the last page give an indication of the degree of accuracy of your figures. 12. Do not send a budget at all unless you are satisfied that the figures are reliable on the whole. PRINTED BY A. THOM & CO., LTD., DUBLIN. 16459. 750. 9. 1922. *** END OF THE PROJECT GUTENBERG EBOOK REPORT ON THE COST OF LIVING IN IRELAND, JUNE 1922 *** Updated editions will replace the previous one—the old editions will be renamed. Creating the works from print editions not protected by U.S. copyright law means that no one owns a United States copyright in these works, so the Foundation (and you!) can copy and distribute it in the United States without permission and without paying copyright royalties. Special rules, set forth in the General Terms of Use part of this license, apply to copying and distributing Project Gutenberg™ electronic works to protect the PROJECT GUTENBERG™ concept and trademark. Project Gutenberg is a registered trademark, and may not be used if you charge for an eBook, except by following the terms of the trademark license, including paying royalties for use of the Project Gutenberg trademark. If you do not charge anything for copies of this eBook, complying with the trademark license is very easy. You may use this eBook for nearly any purpose such as creation of derivative works, reports, performances and research. Project Gutenberg eBooks may be modified and printed and given away—you may do practically ANYTHING in the United States with eBooks not protected by U.S. copyright law. Redistribution is subject to the trademark license, especially commercial redistribution. START: FULL LICENSE THE FULL PROJECT GUTENBERG LICENSE PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK To protect the Project Gutenberg™ mission of promoting the free distribution of electronic works, by using or distributing this work (or any other work associated in any way with the phrase “Project Gutenberg”), you agree to comply with all the terms of the Full Project Gutenberg™ License available with this file or online at www.gutenberg.org/license. Section 1. General Terms of Use and Redistributing Project Gutenberg™ electronic works 1.A. By reading or using any part of this Project Gutenberg™ electronic work, you indicate that you have read, understand, agree to and accept all the terms of this license and intellectual property (trademark/copyright) agreement. If you do not agree to abide by all the terms of this agreement, you must cease using and return or destroy all copies of Project Gutenberg™ electronic works in your possession. If you paid a fee for obtaining a copy of or access to a Project Gutenberg™ electronic work and you do not agree to be bound by the terms of this agreement, you may obtain a refund from the person or entity to whom you paid the fee as set forth in paragraph 1.E.8. 1.B. “Project Gutenberg” is a registered trademark. It may only be used on or associated in any way with an electronic work by people who agree to be bound by the terms of this agreement. There are a few things that you can do with most Project Gutenberg™ electronic works even without complying with the full terms of this agreement. See paragraph 1.C below. There are a lot of things you can do with Project Gutenberg™ electronic works if you follow the terms of this agreement and help preserve free future access to Project Gutenberg™ electronic works. See paragraph 1.E below. 1.C. The Project Gutenberg Literary Archive Foundation (“the Foundation” or PGLAF), owns a compilation copyright in the collection of Project Gutenberg™ electronic works. Nearly all the individual works in the collection are in the public domain in the United States. If an individual work is unprotected by copyright law in the United States and you are located in the United States, we do not claim a right to prevent you from copying, distributing, performing, displaying or creating derivative works based on the work as long as all references to Project Gutenberg are removed. Of course, we hope that you will support the Project Gutenberg™ mission of promoting free access to electronic works by freely sharing Project Gutenberg™ works in compliance with the terms of this agreement for keeping the Project Gutenberg™ name associated with the work. You can easily comply with the terms of this agreement by keeping this work in the same format with its attached full Project Gutenberg™ License when you share it without charge with others. 1.D. The copyright laws of the place where you are located also govern what you can do with this work. Copyright laws in most countries are in a constant state of change. If you are outside the United States, check the laws of your country in addition to the terms of this agreement before downloading, copying, displaying, performing, distributing or creating derivative works based on this work or any other Project Gutenberg™ work. The Foundation makes no representations concerning the copyright status of any work in any country other than the United States. 1.E. Unless you have removed all references to Project Gutenberg: 1.E.1. The following sentence, with active links to, or other immediate access to, the full Project Gutenberg™ License must appear prominently whenever any copy of a Project Gutenberg™ work (any work on which the phrase “Project Gutenberg” appears, or with which the phrase “Project Gutenberg” is associated) is accessed, displayed, performed, viewed, copied or distributed: This eBook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at www.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook. 1.E.2. If an individual Project Gutenberg™ electronic work is derived from texts not protected by U.S. copyright law (does not contain a notice indicating that it is posted with permission of the copyright holder), the work can be copied and distributed to anyone in the United States without paying any fees or charges. If you are redistributing or providing access to a work with the phrase “Project Gutenberg” associated with or appearing on the work, you must comply either with the requirements of paragraphs 1.E.1 through 1.E.7 or obtain permission for the use of the work and the Project Gutenberg™ trademark as set forth in paragraphs 1.E.8 or 1.E.9. 1.E.3. If an individual Project Gutenberg™ electronic work is posted with the permission of the copyright holder, your use and distribution must comply with both paragraphs 1.E.1 through 1.E.7 and any additional terms imposed by the copyright holder. Additional terms will be linked to the Project Gutenberg™ License for all works posted with the permission of the copyright holder found at the beginning of this work. 1.E.4. Do not unlink or detach or remove the full Project Gutenberg™ License terms from this work, or any files containing a part of this work or any other work associated with Project Gutenberg™. 1.E.5. Do not copy, display, perform, distribute or redistribute this electronic work, or any part of this electronic work, without prominently displaying the sentence set forth in paragraph 1.E.1 with active links or immediate access to the full terms of the Project Gutenberg™ License. 1.E.6. You may convert to and distribute this work in any binary, compressed, marked up, nonproprietary or proprietary form, including any word processing or hypertext form. However, if you provide access to or distribute copies of a Project Gutenberg™ work in a format other than “Plain Vanilla ASCII” or other format used in the official version posted on the official Project Gutenberg™ website (www.gutenberg.org), you must, at no additional cost, fee or expense to the user, provide a copy, a means of exporting a copy, or a means of obtaining a copy upon request, of the work in its original “Plain Vanilla ASCII” or other form. Any alternate format must include the full Project Gutenberg™ License as specified in paragraph 1.E.1. 1.E.7. Do not charge a fee for access to, viewing, displaying, performing, copying or distributing any Project Gutenberg™ works unless you comply with paragraph 1.E.8 or 1.E.9. 1.E.8. You may charge a reasonable fee for copies of or providing access to or distributing Project Gutenberg™ electronic works provided that: • You pay a royalty fee of 20% of the gross profits you derive from the use of Project Gutenberg™ works calculated using the method you already use to calculate your applicable taxes. The fee is owed to the owner of the Project Gutenberg™ trademark, but he has agreed to donate royalties under this paragraph to the Project Gutenberg Literary Archive Foundation. Royalty payments must be paid within 60 days following each date on which you prepare (or are legally required to prepare) your periodic tax returns. Royalty payments should be clearly marked as such and sent to the Project Gutenberg Literary Archive Foundation at the address specified in Section 4, “Information about donations to the Project Gutenberg Literary Archive Foundation.” • You provide a full refund of any money paid by a user who notifies you in writing (or by e-mail) within 30 days of receipt that s/he does not agree to the terms of the full Project Gutenberg™ License. You must require such a user to return or destroy all copies of the works possessed in a physical medium and discontinue all use of and all access to other copies of Project Gutenberg™ works. • You provide, in accordance with paragraph 1.F.3, a full refund of any money paid for a work or a replacement copy, if a defect in the electronic work is discovered and reported to you within 90 days of receipt of the work. • You comply with all other terms of this agreement for free distribution of Project Gutenberg™ works. 1.E.9. If you wish to charge a fee or distribute a Project Gutenberg™ electronic work or group of works on different terms than are set forth in this agreement, you must obtain permission in writing from the Project Gutenberg Literary Archive Foundation, the manager of the Project Gutenberg™ trademark. Contact the Foundation as set forth in Section 3 below. 1.F. 1.F.1. Project Gutenberg volunteers and employees expend considerable effort to identify, do copyright research on, transcribe and proofread works not protected by U.S. copyright law in creating the Project Gutenberg™ collection. Despite these efforts, Project Gutenberg™ electronic works, and the medium on which they may be stored, may contain “Defects,” such as, but not limited to, incomplete, inaccurate or corrupt data, transcription errors, a copyright or other intellectual property infringement, a defective or damaged disk or other medium, a computer virus, or computer codes that damage or cannot be read by your equipment. 1.F.2. LIMITED WARRANTY, DISCLAIMER OF DAMAGES - Except for the “Right of Replacement or Refund” described in paragraph 1.F.3, the Project Gutenberg Literary Archive Foundation, the owner of the Project Gutenberg™ trademark, and any other party distributing a Project Gutenberg™ electronic work under this agreement, disclaim all liability to you for damages, costs and expenses, including legal fees. YOU AGREE THAT YOU HAVE NO REMEDIES FOR NEGLIGENCE, STRICT LIABILITY, BREACH OF WARRANTY OR BREACH OF CONTRACT EXCEPT THOSE PROVIDED IN PARAGRAPH 1.F.3. YOU AGREE THAT THE FOUNDATION, THE TRADEMARK OWNER, AND ANY DISTRIBUTOR UNDER THIS AGREEMENT WILL NOT BE LIABLE TO YOU FOR ACTUAL, DIRECT, INDIRECT, CONSEQUENTIAL, PUNITIVE OR INCIDENTAL DAMAGES EVEN IF YOU GIVE NOTICE OF THE POSSIBILITY OF SUCH DAMAGE. 1.F.3. LIMITED RIGHT OF REPLACEMENT OR REFUND - If you discover a defect in this electronic work within 90 days of receiving it, you can receive a refund of the money (if any) you paid for it by sending a written explanation to the person you received the work from. If you received the work on a physical medium, you must return the medium with your written explanation. The person or entity that provided you with the defective work may elect to provide a replacement copy in lieu of a refund. If you received the work electronically, the person or entity providing it to you may choose to give you a second opportunity to receive the work electronically in lieu of a refund. If the second copy is also defective, you may demand a refund in writing without further opportunities to fix the problem. 1.F.4. Except for the limited right of replacement or refund set forth in paragraph 1.F.3, this work is provided to you ‘AS-IS’, WITH NO OTHER WARRANTIES OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES OF MERCHANTABILITY OR FITNESS FOR ANY PURPOSE. 1.F.5. Some states do not allow disclaimers of certain implied warranties or the exclusion or limitation of certain types of damages. If any disclaimer or limitation set forth in this agreement violates the law of the state applicable to this agreement, the agreement shall be interpreted to make the maximum disclaimer or limitation permitted by the applicable state law. The invalidity or unenforceability of any provision of this agreement shall not void the remaining provisions. 1.F.6. INDEMNITY - You agree to indemnify and hold the Foundation, the trademark owner, any agent or employee of the Foundation, anyone providing copies of Project Gutenberg™ electronic works in accordance with this agreement, and any volunteers associated with the production, promotion and distribution of Project Gutenberg™ electronic works, harmless from all liability, costs and expenses, including legal fees, that arise directly or indirectly from any of the following which you do or cause to occur: (a) distribution of this or any Project Gutenberg™ work, (b) alteration, modification, or additions or deletions to any Project Gutenberg™ work, and (c) any Defect you cause. Section 2. Information about the Mission of Project Gutenberg™ Project Gutenberg™ is synonymous with the free distribution of electronic works in formats readable by the widest variety of computers including obsolete, old, middle-aged and new computers. It exists because of the efforts of hundreds of volunteers and donations from people in all walks of life. Volunteers and financial support to provide volunteers with the assistance they need are critical to reaching Project Gutenberg™’s goals and ensuring that the Project Gutenberg™ collection will remain freely available for generations to come. In 2001, the Project Gutenberg Literary Archive Foundation was created to provide a secure and permanent future for Project Gutenberg™ and future generations. To learn more about the Project Gutenberg Literary Archive Foundation and how your efforts and donations can help, see Sections 3 and 4 and the Foundation information page at www.gutenberg.org. Section 3. Information about the Project Gutenberg Literary Archive Foundation The Project Gutenberg Literary Archive Foundation is a non-profit 501(c)(3) educational corporation organized under the laws of the state of Mississippi and granted tax exempt status by the Internal Revenue Service. The Foundation’s EIN or federal tax identification number is 64-6221541. Contributions to the Project Gutenberg Literary Archive Foundation are tax deductible to the full extent permitted by U.S. federal laws and your state’s laws. The Foundation’s business office is located at 809 North 1500 West, Salt Lake City, UT 84116, (801) 596-1887. Email contact links and up to date contact information can be found at the Foundation’s website and official page at www.gutenberg.org/contact Section 4. Information about Donations to the Project Gutenberg Literary Archive Foundation Project Gutenberg™ depends upon and cannot survive without widespread public support and donations to carry out its mission of increasing the number of public domain and licensed works that can be freely distributed in machine-readable form accessible by the widest array of equipment including outdated equipment. Many small donations ($1 to $5,000) are particularly important to maintaining tax exempt status with the IRS. The Foundation is committed to complying with the laws regulating charities and charitable donations in all 50 states of the United States. Compliance requirements are not uniform and it takes a considerable effort, much paperwork and many fees to meet and keep up with these requirements. We do not solicit donations in locations where we have not received written confirmation of compliance. To SEND DONATIONS or determine the status of compliance for any particular state visit www.gutenberg.org/donate. While we cannot and do not solicit contributions from states where we have not met the solicitation requirements, we know of no prohibition against accepting unsolicited donations from donors in such states who approach us with offers to donate. International donations are gratefully accepted, but we cannot make any statements concerning tax treatment of donations received from outside the United States. U.S. laws alone swamp our small staff. Please check the Project Gutenberg web pages for current donation methods and addresses. Donations are accepted in a number of other ways including checks, online payments and credit card donations. To donate, please visit: www.gutenberg.org/donate. Section 5. General Information About Project Gutenberg™ electronic works Professor Michael S. Hart was the originator of the Project Gutenberg™ concept of a library of electronic works that could be freely shared with anyone. For forty years, he produced and distributed Project Gutenberg™ eBooks with only a loose network of volunteer support. Project Gutenberg™ eBooks are often created from several printed editions, all of which are confirmed as not protected by copyright in the U.S. unless a copyright notice is included. Thus, we do not necessarily keep eBooks in compliance with any particular paper edition. Most people start at our website which has the main PG search facility: www.gutenberg.org. This website includes information about Project Gutenberg™, including how to make donations to the Project Gutenberg Literary Archive Foundation, how to help produce our new eBooks, and how to subscribe to our email newsletter to hear about new eBooks.