Chapter III: Part III: My Heritage (1)

I

MY HERITAGE

"The lot has fallen unto me in a fair ground, yea, I
have a goodly heritage."

THERE is a deep surprise and joy in these words, which grows to exultation. They might have been spoken by one who had climbed a height to look for the first time on the place where henceforth his life and work were to be, and saw in the curve of many-folded, blue hills, white roads with crops warming in the fields on either hand, woods and streams, laden orchards, and vines in garlands.

"It is a fair ground." Then--"yea, I have a goodly heritage." There is joy in beauty, and in possession--and more than that. There is exultation in the vision of seed-time and harvest, of growing beauty and usefulness, of life renewed; and in the strength and power to work for all this and to achieve it.

It is not fanciful to say that a woman may regard her heritage in some such way as this. The childhood, and the homes of the world are hers, and her work is the making of men and women. If she chooses to say that God has exalted His handmaiden, who is able to deny it?

The particular work of women is not just like any other work; indolence and failure in doing it, however, have been too often excused on account of this fact. Their work is yearly becoming more and more allied with other commercial, intellectual and moral activities. Even their housekeeping is no longer a disagreeable thing kept out of sight as much as possible, as the plumbing used to be. Its varied problems are being recognized and studied. Nobody denies that they are difficult, but it is not reasonable to suppose that they are the most difficult in the world, nor that they are unsolvable. One reason why they are difficult is that they are an attempt to establish order and law, without destroying individuality and freedom; and another reason is that the housewife exercises her profession chiefly for the benefit of her own family. If the physician had to doctor himself, the preacher preach to his wife, and the teacher teach his own children, their professions might be in as much confusion as the housekeeping profession is. The efforts to do away with these difficulties by having families live together, eat together, or do anything else in a wholesale way, have not succeeded and have led in a wrong direction. What is wanted is a way to preserve the separate family and the separate family home, not a way to make them into something else.

Difficulty is a characteristic of their work which should appeal to women. They are seeking to do difficult things. They are seeking to prove that there is no profession, nor labour, nor art in which they cannot succeed. In many cases they have succeeded admirably; it has not proved the point they set out to prove however, but another. What they have proved by their activities is that they are amply able to solve the problems and accomplish the organization of the work which is especially their own. They cannot get it believed that they are equal to anything while their own work lies undone--while they wilfully leave the home or helplessly stay in it.

Things which we are proud to do in other fields, we neither see nor do in our own. For the sake of a college degree, or a paper to be read before a club, we delve in difficult books; yet we do not study, nor even read about our own work. We would be proud to invent a flying machine, or a mud-digger, yet most of the inventions to aid housework are made by men. We aspire to be stockbrokers, merchants, accountants, bankers--while housekeeping finance has become a stock joke. We are eager to study social problems and take up settlement work, but we do not think it worth while to study our own cooks. We feel in ourselves a power to organize and betake us to the club, and leave the cook and the nursemaid to organize our homes and our children's lives. We have raised the woman's work of teaching and of nursing into excellent professions, and yet we are ready to sit down and cry before the difficulties of housekeeping.

Unpleasant and monotonous things, which we claim make our own work unbearable, we ignore in occupations which we covet or admire. Under Mr. Kipling's influence we cultivate an enthusiasm for machinery and engineering, but we neglect his constantly emphasized lesson that the digging of a canal or the building of a bridge involves humble toil and unsightly details far beyond any we may encounter in peeling potatoes or washing dishes. We look at the wide, slow waters which have been let into the land and they silence us; we follow with our eyes the great span of the bridge and hold our breath as if it were music. It is right that we wonder and admire. They are great things. But see that woman beside you who is looking at the bridge with such especial interest. Is the bridge any more wonderful than her son, who built it? He is what she has built. It seems to me, one might peel several tons of potatoes as a thank-offering for a son.

But I will not take such high ground as to suppose that we might be willing to do some hard and disagreeable things just because we feel very earnestly the privilege and glory of being women. Much more ordinary considerations urge us to get about our work. If the engineer son of whom we were speaking said, "Estimates make me nervous," or, "I hate dealing with dirty, foreign labourers," or, "You can't expect me to concern myself with the nasty river-bottom when I have the arch of a bridge in my mind," or, "This work is so monotonous, I certainly have a right to one day a week when I can go to town and shop"--if he said these things, we should say he was--effeminate.

Effeminate!

Our times are so quick that, if we went earnestly to work, the next generation would see nothing in the remarks quoted above, to suggest a _woman_.

And do you know that this work of ours is a profession in which we can be as clever, and independent, and advanced, and emancipated as we please, and no man will like us the less for it. They like us to be inconsistent and unexpected, and they do not like us to know more than they do. But if we can keep house thriftily and comfortably and not bother them with it, they like that. In this we are not their rivals. They like our charming unexpectedness better elsewhere than in the butcher's bills; and they love the inconsistency of the woman who, in the home which her cleverness and toil have made peaceful and adequate, is yet full of pleasure and wonder at the things her husband or her son has accomplished.

This is my thought of our fair heritage of clever, helpful and devoted work, with its goodly promise of a harvest of people whom we have helped to be happier and better. Such is the country of my Vision.

II

THE PLAN

IF WE want something, we plan to get it. We say, "I will do this, not that; I will use my time, as I have little strength; I will give my strength, as I have little money; or, I will give my money as I have little time to give." A plan is merely a series of choices, a record of things taken and things left for the sake of obtaining some end or of following some ideal.

If we wish the people for whom we keep house to be well and happy, and good, we shall plan to make them so, as earnestly and definitely as if we were making a train schedule, or drawing the plans of a house, or writing the outline of a book.

The object of a housekeeping plan may be an ideal, but the plan is based on a definite, practical fact--the amount of income. The plan itself is the record of the choices made in the outlay of that amount of income.

The first thing for a family to do when they wish to make a plan, is to impress on their minds, not what they think they will have or what they think they ought to have, but the definite amount of money which they have. Some people gamble who do not go to races or play cards. They bet on futurity by spending something they expect to make, or risk a purchase on the security of Aunt Maria's usual Christmas present. The indications of this sort of gambling are the casual remarks one hears too often; "I just had to have it," or "We could not keep up our position without it," or, "I can't have my children dressed like beggars," or "It was awfully expensive, but I will save on something else." They are silly words and not honest. Silly, because they mean that some momentary self-indulgence has been thought worth the price of long unrest and anxiety; not honest, because if people have what they cannot pay for, they have what some one else has paid for as truly as if they had carried off a parcel belonging to the person standing beside them at a counter. In that matter of Aunt Maria, there is an extra offense. A gift should bring some special pleasure, or meet some special emergency. Counted on, or spent beforehand, it gives no happy surprise, no unexpected pleasure or relief; and what is worse, Aunt Maria gets no more happiness from making the gift than she would from paying the interest on a mortgage. Counting on gifts is a mean trick. If a child's parents do this, they cannot reasonably blame him for calculating the inheritance he will acquire at their death.

The income from some kinds of work is of necessity uncertain. This makes the housekeeping plan especially difficult. Probably the wisest way to meet this is to pretend that one's income is an amount somewhat under one's brightest hopes, and to live on that amount. In case of a disappointment, there is not then so large a deficit to struggle with; or, if the hopes come true, the surplus can very easily be put into a needed garment or a needed pleasure, or perhaps into the savings bank. Some people manage uncertain incomes by the month instead of the year. The trouble with this is that there is likely to be "always a feast or a famine," and that is demoralizing. As far as possible, a family should have an established style of living, to be changed only gradually, as an assured income increases.

This thing called the style of living is the insidious, untiring rival of that hard, cold fact, the amount of income. The two are forever quarrelling. Logically, the amount of income should settle the style of living, but often people spend weary lives trying to stretch the hard fact to fit its ever-increasing rival. This conflict is the source of most household troubles, and quarrels, and sorrows. What is the matter? Why is one less ashamed to wear one's heart on one's sleeve than a patch? Why would you rather owe the grocer, than say to your friend, "I can't afford it?" Why, when I say I am not ashamed to be poor, does the blood rise in my cheeks to belie my words? Poverty is not a badge of failure and laziness. It is often a decoration for high principle, or for noble self-sacrifice,--it is the lady-love of saints.

Very soon and very often in housekeeping, whatever may be the income, the conflict will arise between needs and wants and the financial ability to supply them. For this struggle we must gather our common sense and courage. They will help us to choose the things which really matter, and to laugh at ourselves for pretending to have what we have not.

* * * * *

Some husbands and wives make the financial plans of the family together. In other cases, the husband decides what amount of the income should be spent on the table, and the wife plans only the expenditure of that. The households in which the wife buys and the husband pays without consultation or agreement, exist, but let us hope they are few. Then, there is the household in which the woman is financier, and the man lives on an allowance. And, of course, there are a great number of households which are not complete families, but are groups of people, related or unrelated, who make their homes together, and in which the division of income is made by one person, or by the group, as they wish or are compelled by circumstances.

Plans for a whole income are considered here because they include the problems and details of less elaborate plans.

As has been said, the first thing for a family to do is to find out their definite income, irrespective of Aunt Maria. Incomes of all sizes are lived on in some way. The way which their income will cover, is the style of living suitable for a family. If the family income pinches, however, and there is some way of increasing it which does not destroy the home life, nor work some member of the family to death, then it is well to take that way. But only in cases verging on starvation, should an increase in income be made by the homemaker leaving her housekeeping, or the breadwinner working eighteen hours a day.

When the amount of the income is found out, the next thing is to divide it among the family needs in a reasonable proportion. This proportion is decided in the first place according to necessity, and in the second, according to taste.

Let us take for illustration a family with an income of $2,000 a year. And then let us take, from Mrs. Ellen H. Richards's book called "The Cost of Living," the following proportions for an income of that amount.

1/4 for food.
1/6 " rent.
3/20 " running expenses.
3/20 " clothes.
1/4 " miscellaneous expenses.

Translated into dollars this is:

$500 for food.
400 " rent.
300 " running expenses.
300 " clothes.
500 " miscellaneous expenses.

The next thing is to find out whether this is a possible proportion for us, if this income is our own.

Food, $500 a year, $9.61 a week, $1.37 a day--we shall probably think this a possible allowance.

Rent $400 a year, $33 a month--here there may be a difficulty.

If we own a house in a country town or a suburb, we can probably pay the taxes and make repairs, and have something left from $400. If we rent a house in a country town or in a not too popular suburb we can perhaps get it for less than $400, but in the latter case, the remainder may need to be used in carfares if some member of the family has to go to the city every day. If we live in a flat in a large city, it is an uninviting one that can be had for $33 a month, and even so, nothing is left for carfares. Regular carfares are usually reckoned in the department with the rent, because the place where one's home is situated determines their amount.

Here are two cases, then, in which the proportion for rent does not work. The first, in which there is more money than is necessary to provide a dwelling, is easily arranged. The surplus can be used for more clothes, or more "help," or to satisfy more of the unfailing supply of miscellaneous needs, or it can be put by for future needs.

The second case, in which we feel we must have a $40 flat and have only $33 with which to pay for it, is not as hopeless as it looks. For the next thing in the table of proportions is $300 a year for running expenses, that is, wages, fuel, light, water, etc. Here is at once a partial solution of the rent difficulty. In that forty-dollar flat, heat and water are supplied. If we use gas for cooking, $7 a month will be an average gas bill for a careful family, that is $84 a year. This amount will likewise cover the expense if we use gas for light and coal for the range. Then if we pay three dollars a week to an inexperienced girl, or $1.50 a day for two days a week to a combination washerwoman and scrubwoman, that will be $156 a year. Our running expenses will then be $240 a year. The $60 saved will pay $5 a month on the rent, and we shall then need only $2 a month more to secure the forty-dollar flat.

Next, $300 for clothes. In a year when things have lasted over, we may be able to get the $2 a month for the rent from this department. If, on the contrary, there is a new overcoat, or a new street dress to buy, or a new member of the family to clothe, then it cannot be spared.

The next division is $500 for holidays, recreations, books, charity, savings, doctors' bills and all unclassified expenses. This is the division which is most difficult to manage. If we think we cannot spare that $24 from the clothes department, we shall need to consider very carefully whether we take it from this, or from the food department. We shall have to consider the price of food in the neighbourhood; the health of the family; how much they need a holiday; whether there is any special purpose for which we must save; whether there is some piece of furniture much needed; whether there is a present which we greatly desire to give. And these are only samples of the things which will need to be considered. A choice must be made, though, however difficult, for when one item of expenditure in the family life is exceptionally large, there is but one thing to do, that is, to decide, reasonably and carefully, in what other department of living the expenditure can be lessened.

In this case of a high rent which has just been described, see in the table below what has happened.

+-----------------+------+------+----------+---------+---------------+
| |_Food_|_Rent_|_Running |_Clothes_|_Miscellaneous |
| | | | Expenses_| | Expenses_ |
|-----------------+------+------+----------+---------+---------------+
| Mrs. Richards's | 500 | 400 | 300 | 300 | 500 |
| Division | | | | | |
+-----------------+------+------+----------+---------+---------------+
| Division | 500 | 480 | 240 | 300 | 480 |
| for high rent | | | | | |
+-----------------+------+------+----------+---------+---------------+
80 60 20

The high rent is balanced by a saving in running expenses and in some item of miscellaneous expense.

This is merely a suggestion of the way in which a housekeeping plan is worked out. Every family has its own needs and wants, and its income must be proportioned to suit them as far as possible. If your income is larger than the one used as an example, you will find that the department of miscellaneous expenses will grow and need to be subdivided many times--you will have more concerts than cabbages--if, on the contrary, your income is less than the example, you will find that the food and rent departments will begin to swallow up the other departments.

An example of the extreme of this is exhibited by a budget of housekeeping expenses given by Mr. Arthur Morrison in the _Fortnightly Review_ a few years ago, for a family with an income of £1 10s. a week--about $7.50 a week and $390 a year.

s. d.

Rent 7 0
Meat and fish 5 5
Bread and flour 2 1½
Groceries 1 8
Cheese, butter, eggs, bacon 1 11
Green groceries 1 3
Fuel 2 0
Oil, etc 1 7½
Clothes 2 0
Club and insurance 1 0
Beer and tobacco 2 9
Balance 1 3
--------
£1 10s.

This table, roughly calculated, gives the following proportions:

A little more than 2/5 for food.
A little more than 1/5 for rent.
A little more than 2/25 for running expenses.
A little more than 1/15 for clothes.
A little more than 2/15 for other expenses.

Nearly half the income was used for food; the same proportion for rent as it is reckoned should be paid by a family with an income of $2,000; and about a third ($2.50 in our money) was left for fuel, clothes, and every other need or want. Yet Mr. Morrison says that if the wife is not lazy and the husband does not drink, a family can live in London on this income and manage to be well and decent. "Pretty hard!"--yes. "Pretty sordid!"--no. Courage and perseverance and self-denial made that budget, such as most of us save up for heroic occasions, and would not think of expending upon marketing and meal getting.

One cannot be as definite about housekeeping plans as one would like to be in dealing with such a definite and practical subject. In the nature of things, each family must decide on the purposes for which its income is used, and on the amount to be devoted to each. I cannot, however, emphasize too strongly the necessity of definiteness on the part of those dealing with their own actual incomes. A carefully thought out plan of expenditure, written down and earnestly adhered to, is a family backbone. A first plan has to be made somewhat in the dark, but every year brings enlightenment and confidence. Though the purposes for which their income is used are for each family to decide upon, yet I venture to lay stress upon three purposes which are often subdivisions of that general and entirely voluntary department of miscellaneous expenses. For convenience, I shall call them, "Allowances," "The Tenth," and "Savings."

There is an odd sort of innate privacy about money matters. Children are taught that it is ill-bred to open other peoples' pocketbooks or checkbooks, or to ask them what their possessions cost. As they grow up they find that business affairs are considered confidential, and that no honourable person investigates another's money affairs without some authority. It is desirable that these rules of honour should be preserved, and one simple way to help in this is to arrange that each member of the family has an allowance, if it is only five cents a week--an allowance for which he is responsible to himself alone. These allowances should go down in the family accounts as "Allowances," the details belong to the individual. The members of families in which this arrangement is made should conscientiously keep their private expenses within the amount agreed upon, for allowances not only teach the right of individual privacy, they teach that old and difficult lesson that "you can't eat your cake and have it too";--that one can't have marbles and candy the same week. An allowance also supplies each person with something to give away, which is really his to give. He may not have earned it by work, but he has earned it by going without something he would have liked to spend it for. There is yet another purpose which allowances serve. They help to prevent the failure of a plan of expenditure. For they keep a strict and careful plan from becoming a galling chain. They prevent the absorption of personal privacy and freedom by the regulations of the family as a group against which the individual, sooner or later, invariably rebels.

"The Tenth" is that part of the family income, more or less than an actual tenth, which is given away. It is not mine to offer advice as to the size or use of this division. I merely emphasize its necessity. It is the small thing, which keeps meanness and bitterness out of the management of scanty means, and selfishness and brutality out of the management of ample means. Establish a give-away division in your plan, for the sake of your own disposition, if you are not urged to it by any other consideration.

Next to this division, which is considered the generous division, comes one which has a less agreeable reputation, but undeservedly--"Savings." Many people who will say giving is a good thing, will deny that saving is. And is it? Why? What is it for? It is to provide those who suffer adversity, or who live to old age, against becoming a "public charge"; or against dependence upon relatives and friends. There is a fine honour in not taking the risk of these things. One ought to be willing to struggle hard and self-denyingly to save oneself and one's family from becoming burdens to other people.

Perhaps you say, "But why pinch and save for something which may never happen?" If you speak as one solitary individual, it is true, you may die before old age; it is the rare family, however, in which some member does not need a provision for a last period of helplessness. Then, there are those things called adversities, and those things called opportunities, which turn to adversities if they cannot be used. Do you know many people, who have not at some time been in a difficulty where they needed money, or who have not had a chance that depended on an outfit or a pledge? Is it reasonable to expect to run to some one else for help at such times?

And, by the way, to whom would you run? To the friend who is the open-handed, good companion, or to the careful, farseeing friend? Of the two, which is the more to be depended upon, the more finely honourable, the more worthy to be imitated?

There are two very usual ways of keeping savings. Life insurance is one of them. It is more than a way of keeping savings, for in most cases, the amount finally received is more than the amount paid in. It has this advantage, and also the advantage that the savings thus laid by are only available at a time of great need--sickness, accident or death--or sometimes, after a long period of years. It has the corresponding disadvantages that these savings are not available for small needs, and also that they may be lost, if for any reason the subsequent premiums cannot be paid.

A savings-bank account is another way of keeping savings. Savings banks will take money in very small sums and will pay a reasonable interest on it. This method of keeping savings has the advantage that the money can be drawn whenever it is needed, but the resulting disadvantage that the account may be small at the moment of sudden need. If it is possible, as it often is, to have both a life insurance and a savings-bank account, a household may feel well protected against calamity, and well provided against sudden wants.

If some member of a family has a life insurance, a definite premium will have to be paid at definite times. A savings-bank account is not so insistent. But to succeed in saving and to do it with as little discomfort as possible, it is better to put ten dollars or ten cents into an account on the first day of the month, and forget about it, than to save five cents in carfare on Monday, one cent on a newspaper on Tuesday, ten cents on lunch on Wednesday, and so on.

You will say that it amounts to the same thing. That if that money is put into the bank, all these little pinching economies will have to be borne as a consequence. That is logical, but only to a certain extent true in practice. In one case, that of the definite amount put away monthly, the money is saved because it is not there to spend; in the other case, it is there, but is saved with the thought of saving. The latter method means going without everything that possibly can be gone without. It is the method by which one fills a Lenten mitebox--it is disciplinary, that is, it is meant to hurt a little, and it does. People do not keep Lent all the year, however; it is an especial season for an especial purpose. At some time of serious difficulty in household affairs, it may become necessary to save in this Lenten way, but the usual, regular sort of saving, which is a duty for life with most of us, should be done as far as possible by a decision once carefully made, and afterward automatically carried out.

I wish I could in some way show the pleasant side of the matter of savings. There is much comfort and gladness in the possession of a small reserve fund. The mere sight of the big, ugly Savings Bank which contains it can give new courage. We look up at the building in passing and know we have there the chance to start again if we are not succeeding; a holiday if we very much need one; weeks to recover in if we are ill; protection from dependence upon other people; the power to keep some one we love from suffering; and the joy of sometimes giving a gift.

* * * * *

And now, a word more on the subject of choices.

In a little town I know, there live two old women. One will not go to prayer meeting because she cannot afford to put five cents into the collection basket; the other goes every week and contributes one bright penny. She devoutly brightens it on a piece of old carpet before she starts. As it is such a little gift, it must be made as fair as possible.

There is a stern business principle in the whole of life. It is that law of choice of which we spoke at first. If we have a thing, we must in some way pay for it, we cannot have the thing and its price too. We pay in various commodities: in work, in money, in time, in ability, in thoughtfulness, in suffering; but in some way we pay. It is not a harsh and ungenerous law; it is to be rejoiced in. God meant us to be self-supporting, not objects of charity.

The trouble with His law is made by us. Some of us try to get out of paying at all; some of us are angry because we would rather pay in something we have not. We would rather pay for food and clothes with money only, instead of with a little money and much thought and labour. We would like to buy our friend a birthday gift, instead of writing that birthday letter which costs us thoughtfulness and an ache in our pride. Because we cannot afford a holiday, we will not pay for comfort and pleasantness at home with the coin of gaiety, or a favourite dessert, or a new book from the Library.

Each of you, and I, whatever our incomes, have our choices of this kind to make, and the price of them to pay.

* * * * *

--It is prayer-meeting night. Shall we stay at home?--Or rub up a penny?

III

THE ACCOUNTS

WHEN a family have made a plan of yearly expenditure, they must have some way of testing at short intervals whether they are keeping to it or not, and some record by which at the end of the year they can tell whether their plan is a good one. These tests and records are furnished by _accounts_.

Accounts are as old as the brick books of Assyria. They have been found necessary to business transactions for ages. One of the reasons that housekeeping does not receive its proper recognition as a business and a profession is that it does not bear the stamp of either in the form of accurate accounts and statistics. Perhaps these are lacking because so many women are driven to tears or fury by accounts. It is odd that they are, too, for they keep golf and tennis scores, and devote themselves to whist, and are madly fascinated with jig-saw puzzles, and all these things are a good deal like accounts.

A favourite excuse for not keeping accounts is this: "I have just so much, and I can't spend what I haven't, so what's the use?" This ignores two things. The first is, that spending a little more than one's income, and thus gradually running up a debt, is an extremely easy thing to do. The second is, that people who do not plan their expenditures, deprive themselves of the chance to choose what their expenditures shall be made for. If you plan to have strawberries and cream on the first Monday in February, and bread and tea on the next Saturday, and you like that, then there is nothing more to say--except to hope for improvement in the next generation. If, however, in the exuberance of appetite or hospitality you have strawberries and cream on the first Monday in February, and are awfully surprised to find you can only afford bread and tea on Saturday--then you need to realize that you have deprived yourself of the freedom of choice, whether right or wrong, and that you had better keep a few accounts. The moment a family have one penny more than they need to buy the food which will keep them alive, there comes to be an element of choice in the spending of that penny. When the penny grows to an amount not easily calculated mentally, that freedom of choice is only obtainable by accepting the bondage of some sort of accounts. It is like the bondage of the truth, it makes us free.

There are many methods and variations of methods of keeping accounts. Mr. Morrison's woman with thirty shillings a week undoubtedly kept her accounts in her head, but she kept them. Many women keep accounts with a collection of small boxes or envelopes, each marked with the name of the commodity for which the money within is to be used. They find it easier to calculate with the actual money than with figures. It is well enough if they cannot do better, but it is primitive. I suppose that some six or seven thousand years ago, it was the latest thing in account keeping. No woman wants to be as far behind the style as that.

Accounts kept in figures have several obvious advantages. The symbol of five thousand dollars--$5,000--takes less room than that amount in money, and is no temptation to a thief. Another advantage is, that these symbols of money do not have to be paid out, but remain in a book, and furnish a record of just what has been bought and what money remains. They also make it clear to the owner of the money whether she has had what she most needed or not. That is one of the reasons accounts are so disagreeable; they often say, "You made a fool of yourself that time."

The Account Book]

There are two sides in accounts, which are usually represented by opposite pages in a book. The right-hand page is the _Credit_ side; the left hand page is the _Debit_ side. On the right hand, or Credit, page are written the sums of money we have or acquire. Credit is related to the word creed. The reason for this relationship is, that a credit page represents how much we may be believed in financially; and to what amount people believed in us who paid us for work; and to what amount people believed in us who gave us gifts in money. On the left-hand, or Debit, page are written the sums of money we have paid out. The word debit is related to due and duty and _devoir_. Therefore, on this page go the amounts which have been _due_ to others for the things which we have had, and which it has been our _duty_ to pay because we have had these things. If we are honourable people, we will do our _devoir_ in this matter.

At the end of a day, or a week, or a month, as seems best, the account is balanced. This word _balanced_ is a metaphor. By its means the credit and the debit pages are changed into the pans of a pair of scales, and the account is balanced when they hang even. That is, when the items on the debit page add up to the same amount that the items on the credit page add up to, the account balances. But suppose the pages do not add up to the same amount--they rarely do, and they rarely should--What then? Then the metaphor of the balance suggests what to do. If one scalepan is lighter than the other, put a weight into it. If the debit side is lighter, that is, if it is less than the credit side, add on the amount which will make it even with the credit side, and write beside that amount, "Balance." In that case, there is a little money yet unspent, and when the next two pages of the accounts are begun this money yet unspent is put down at the head of the credit page like this:

Balance on hand $2.39

If, on the contrary, the credit side is less than the debit side, add the balance there. This means that something has been bought which has not been paid for, and the meaning of another word related to debit becomes intrusive--_debt_. Debt is sometimes a temporary necessity--like oxygen pumped into lungs which can no longer pump for themselves; sometimes it is a calamity, sometimes it is a disgrace; and it is always dangerous.

Two pages of an account such as a girl might keep of her personal expenses, when balanced at the end of a week, look like this:--

+--------+------------++---------++--------+---------------++---------+
| 1909 | _Cash_ || _Dr._ || 1909 | _Cash_ || _Cr._ |
+--------+------------++----+----++--------+---------------++----+----+
| July 1 | Veil || | 50 || July 1 | Bal. on hand || | 25 |
| " " | Soda || | 20 || " " | Allowance || 10 | 00 |
| " 3 | Gloves || 2 | 00 || " 3 | Birthday || 5 | 00 |
| " 4 | Church || | 25 || | || | |
| " 5 | Carfare || | 10 || | || | |
| " " | Shampoo || | 75 || | || | |
| " 6 | Postage || | 20 || | || | |
| " " | Carfare || | 10 || | || | |
| " 7 | Balance || 11 | 15 || | || | |
| | ++----+----++--------+---------------++----+----+
| | || 15 | 25 || | || 15 | 25 |
+--------+------------++----+----++--------+---------------++----+----+

The person to whom this account belongs has a balance on hand of $11.15 to put at the head of the next credit page. She is evidently an exemplary person for she has spent just about a fourth of her money in a fourth of the month.

One would think that simple household accounts might be kept like this personal cash-account. They could, except that it is desirable, almost necessary, that household accounts should be divided into departments. The departments will be those which have been decided upon in the plan of expenditure, such as food, clothes, fuel, savings, etc. There are several ways in which accounts can be kept in departments. Two or three of the simplest are suggested here. The rule for selecting a method is, use the one which confuses you least.

One method is, to begin in different parts of an account-book, accounts for each department like the simple cash-account above. It is convenient to have an indexed book, or else to paste slips on the pages where each account begins, which will stick out beyond the leaves and indicate by a word or an initial what department will be found there. The book should be one made for accounts, for then it will be ruled correctly. In each place where a department begins, write the name of the department at the head of opposite pages. On the credit page put down the amount allotted to this department for a week or month. This amount is copied from the plan of expenditure, which should be written down in the beginning or end of the book. On the debit page write the names of the items for which the money is spent and the dates. It is safer to balance house-accounts once a week. This prevents the use of more than the week's allowance, or if it has been necessary to use more, this serves as a warning to spend less than the allowance the next week. Below is a brief, two-weeks' account for the Clothes Department.

+-------+------------+---------++-------+-------------------+---------+
| 1909 | _Clothes_ | _Dr._ || 1909 | _Clothes_ | _Cr._ |
+-------+------------+---------++-------+-------------------+----+----+
| May 1 | Hat | 8 | 00 || May 1 | Month's allowance | 25 | 00 |
| " 3 | Buttons | | 20 || | | | |
| " 5 | Shoes | 5 | 00 || | | | |
| " 7 | Balance | 11 | 80 || | | | |
| | +----+----++ | +----+----+
| | | 25 | 00 || | | 25 | 00 |
+-------+------------+---------++-------+-------------------+---------+
| May 8 | Thread | | 30 || May 8 | Bal. on hand | 11 | 80 |
| " 12 | Silk | 2 | 00 || | | | |
| " " | Socks | 3 | 00 || | | | |
| " 14 | Balance | 6 | 50 || | | | |
| | +----+----++ | +----+----+
| | | 11 | 80 || | | 11 | 80 |
+-------+------------+---------++-------+-------------------+---------+

If it should happen that one department has to help another department, put the amount down on the credit page as: From X--Department--$10.00; just as the birthday present is put down in the personal account.

Here is another method, which is easy to understand, but tends to become clumsy if the details are many. For this, one should have a book with an unusually large page, and wider than it is high. Rule it like this form below. It saves confusion if the vertical rulings are done in red ink.

Key[*]
Gr. =Groceries
Cl. =Clothes
Car.=Carfare
Ch. =Church

+--------++------++------++------++------++------++------++-------+
| 1909 ||_Fuel_||_Gr._ ||_Meat_||_Cl._ ||_Car._||_Ch._ ||_Wages_|
+========++==+===++==+===++==+===++==+===++==+===++==+===++==+====+
| Aug. 1 || | || | || | || | || |20 || |35 || | |
| " 2 || 6|00 || 1|00 || |98 || | || |10 || | || | |
| " 3 || | || |60 || 1|10 || 3|00 || |20 || | || | |
| " 4 || | || |72 || | || | || |10 || | || | |
| " 5 || |30 || | || |60 || |15 || |10 || | || | |
| " 6 || | || |20 || | || 1|00 || |10 || 1|00 || | |
| " 7 || | || 1|68 || 1|90 || | || |25 || | || 5|00 |
+--------++--+---++--+---++--+---++--+---++--+---++--+---++--+----+
| Week's || | || | || | || | || | || | || | |
| Total || 6|30 || 4|20 || 4|58 || 4|15 || 1|05 || 1|35 || 5|00 |
+--------++--+---++--+---++--+---++--+---++--+---++--+---++--+----+

[* Transcriber's Note: Key added by transcriber to make table less wide.]

At the end of the week, the amount at the foot of each of these columns should be compared with the weekly amount for that department allowed in the plan of expenditure. If the week's total is more than the allowance, the amount it has exceeded should be put down in red ink at the head of the column for the next week. This will serve as a reminder that when that column is added up, it should be possible to add in the red number without exceeding the week's allowance for that department.

This method has the disadvantage that it does not record the items for which the money was spent. It is practicable, however, especially for a housekeeper who only manages the part of the income devoted to the food supply. Often, in this case, items can be obtained, if desired, from the little books of the butcher or the grocer in which purchases are charged for a week or a month.

This method does not show the credit side of the accounts. The previous method has a credit side, but it is theoretical. That is, the amounts on the credit pages were taken from the plan, they are not a record of actual checks or amounts of money in which the income was received. This defect in these methods must be remedied.

It can be done by devoting a page of the account book to the dates on which, and the amounts in which, the actual credits come in. They will be salary, wages, interest on investments, gifts, etc.; or the sum of money from the business which supports the family, which at stated times is deposited in a bank or given into the hands of the housekeeper for the living expenses. It is necessary to see that these things come in regularly; if they do the housekeeping plan may safely remain unchanged. If they decrease, a way must quickly be found to lessen the expenses; if they increase, one must decide slowly what is the wisest thing to do with the surplus.

If this way of recording actual credits does not seem convenient, a general account can be kept to supplement the detailed accounts. It will be well to have a small account book especially for this purpose. Two of its pages will look like the example below. The items on the debit page are gathered from detailed accounts such as have been described. Completed for a month, it should be balanced as any account is balanced.

+-------+-----------------+---------++--------+-----------------+----------+
| | | || | | |
| 1909 | _General Acc._ | _Dr._ || 1909 | _General Acc._ | _Cr._ |
+-------+-----------------+---------++--------+-----------------+----------+
|Jan. 1 | Savings for Jan.| 5 | 00 || Jan. 1 | Salary | 125 | 00 |
|" 3 | Rent " " | 35 | 00 || " 15 | Interest on | 15 | 00 |
|" 31 | Clothes " " | 20 | 00 || | (investment) | | |
|" " | Food " " | 38 | 00 || " 25 | Extra work | 10 | 00 |
|" " | Fuel " " | 8 | 00 || | | | |
+-------+-----------------+----+----++--------+-----------------+-----+----+

Many people keep no accounts except in their checkbooks. That is, they write down carefully therein the date and source of every check deposited; and on the stub of each check drawn they write the purpose for which the money is to be used. This method is much better than no account keeping, but it is hardly detailed enough for a house account in which there are many items too small to be paid by check. After every three or four checks there is apt to be one marked "Incidentals," or "General Expenses." Into these indefinite checks often go the trip the family meant to take, the table linen they meant to buy, the savings they meant to put away, and at the end of a year it is impossible to say what they had instead.

Unless purchases are always paid for in cash, charge-accounts will have to have a place in the house account book. Some people have passbooks kept by the baker and the butcher and the grocer, and pay these accounts weekly. Others have charge-accounts with all their tradespeople and pay their bills monthly. If one has a charge-account with a firm, purchases made from them should invariably be charged. Paying for one purchase, and charging the next makes a tangle which neither the purchaser nor the shopkeeper can hope to prevent.

When purchases are charged, it is well to open a little account with the firm in the house account book. Write the name of the firm at the head of two opposite pages. On the debit side write the purchases, their dates and prices. On the credit side, write the dates and amounts of any payments made to the firm, because on those amounts is based the firm's belief in their customer. Such accounts may often take the place of the separate accounts kept for the departments of expenditure. The butcher's account will be the meat department; the coal and wood dealer's account will be the fuel department; etc.

When purchases are charged it is easier to buy more than one can pay for, than it is when they are paid for in cash. This is the cause of the objection which some people have to "charging."

It is very needful to have a fixed time every day for attending to the housekeeping accounts. The best time is immediately after the orders for the day have been given; or immediately after the housekeeper returns from market. It is well to have a little scratch-pad hung up in the kitchen, and another on a desk in the living room, and another upstairs, on which expenditures made at irregular times can be jotted down. The used slips can be torn off each day, and the items put down in the book at the regular time for the accounts.

Accounts balanced once a week are a little trouble once a week; those kept by the month are a large trouble once a month. Accounts balanced weekly are less apt to have mistakes in them; and they are a more frequent warning against living beyond one's means.

To a young housekeeper wishing to look into the matter of account keeping, I would recommend an interesting little book by Professor Charles Waldo Haskins, called "How to Keep Household Accounts." It is agreeable as well as useful. I wish, also, to say, in this connection, that the methods of keeping household accounts suggested in this book are neither professional nor authoritative; they are merely simple ways in which accounts may be correctly kept.

Not long ago, I made bold to ask an interesting and successful business man if he kept detailed accounts. He took out of an inside pocket a worn, narrow-paged diary. In it, under each date, was recorded every cent he spent--even to cigars and organ grinders. He showed it as if he did not quite like to, and yet as if he were determined to stand up for it--somewhat as a man acknowledges an unpopular conviction. He said, "It seems awfully close--no, I mean it seems awfully careful, but I want to _know_."

You may guess what it was he wanted to know.

IV

THE SCHEDULE

IN MAKING and using a housework schedule the housekeeper has a narrow path to tread, between chaos on the one hand and slavery on the other.

If the idea of a housework schedule appeals to her, it would be wise for her to make as slight a schedule and be as little bound by it, as possible. If, on the contrary, she feels sympathy with the woman who thought it would be more interesting to do the washing on a different day each week, she should by all means have a rather detailed schedule and faithfully keep to it.

A work schedule saves the time and strain which, without it, would be expended each day in deciding what was to be done; it prevents those who do the work or help with it from waiting round to be told what to do; and it keeps one day from being too hard and the next too easy. But we must not have a schedule which makes the accomplishment of a certain amount of housework in a given time seem a more important duty than the little pleasant acts which make the comfort and pleasure of a home. If the man of the house wants his wife or daughter to walk to the car with him after breakfast, she should be able to go without feeling anxious or preoccupied. The coming of an unexpected guest should not be thought a torment and a calamity because it disorders a schedule. When a small head is thrust under one's elbow and a small voice says, "'Want to be loved now," confusion to anything which inclines us to say, "Run away, you bother me."

A household run on a strict schedule becomes an institution, not a home; on the other hand, a household in which the work is done at any time or no time is neither clean, restful nor knit together with the bonds of mutual service and mutual compliance.

Housework is some of it daily, and some of it periodical. Bedmaking is daily; sweeping is periodical. There is also work which may be done by the workers in the house, or by others coming from without. In one family the laundry work, bread making, window cleaning, floor polishing and the like will be done by those in the house; in another, these things will be done out of the house, or by people who come in to do them.

(_a_) DAILY WORK