1924 054 5 ,ass^~A 9 057 :-/ )r:r LJ .ic '^i^'^wM BOUGHT WITH THE INCOME FROM THE SAGE ENDOWMENT FUND THE GIFT OF mitnt^ M. Sage 1891 A-0^yi - ^pM THE MARTIN P. CATHERWOOD LIBRARY OF THE NEW YORK STATE SCHOOL OF INDUSTRIAL AND LABOR RELATIONS AT CORNELL UNIVERSITY Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924054519057 NATIONAL INCOME. ASSESSMENTS AND PERSONS. 1 LARGE INCOMES (1) 8 . 500 (2t 48. 800 n MIDDLE INCOMES 178 . 300 HI SMALL INCOMES (1) 1.026.400 _'.vl_. __L4?7 . g.oo . >t50_QQ..-.. .tlQOO. .t.30.0.. iv:^^Ti. MANUAL LABOR CLASSES 10.961.000 TOTAL 13.720.000 NATIONAL INCOME, THE UNITED KINGDOM. E. DUDLEY BAXTER, M.A. READ BEFORE THE STATISTICAL SOCIETY OF LONDON, JANUARY 21, 1868. ITfluboiv : MACMILLAN AND CO. 1868. [Tlic Right of Tnm'^latioii is rcscrvcil.'] R. C1,AY, R0^^ AM) TAYLOK, PlilNTEnR, BRICAJ) STKKKT hill. INTEODUCTION. There is in the. Atlantic an island — ^the Peak of Teneriffe — wHcli rises from the sea in a pyramidal form to tlie height of 12,000 feet, conspicuous from every poiat of the horizon, and casting its shadow from the morning or evening sun for fifty mUes over the ocean. An inhabitant is scarcely aware of its real proportions : for if he lives at its foot, he sees chiefly the lower eminences which rise immediately above him ; and if he climbs the heights he is apt to lose sight of the broad base which spreads below. He must leave the land and sail out into the ofling, before he can form any accurate picture of the real outline, and grasp as a whole the shape and majesty of his mountain isle. I have often thought that such an island is a good emblem of a wealthy state, with its long low base of labouring popula- tion, with its uplands of the middle classes, and with the towering peaks and summits of those with princely incomes. The difficulty is, to ascertain the B 2 Introduction. relative dimeBsions of these mountain zones. If we take our stand on the lower plateau we are absorbed in its extent and richness, and cannot see or appreciate the ridges which rise tier upon tier above us; and if we devote ourselves to exploring and measuring the higher ranges we are prone to overlook and despise the plains far below us. "We must sail out into the offing, tUl we can see the island as one grand whole, and realize its true' proportions. Questions There can scarcely be^ an inquiry more inte- resting to those who take a pride in their country than the investigation of the statistics of our National Income; What are the means and aggre- gate wages of our labouring population ;: what the numbers and aggregate profits of the middle classes ; what the revenues of our great proprietors and capitalists ; and what the pecuniary strength of the nation to bear the burdens annually falling upon us ? What capital in land and goods and money is stored up for our subsistence, and for carrying out our enterprises ? What is the relative magnitude of our National Debt ? What progress has been mad© since the beginning of the century in the increase of our income and the accumulation of savings? And what are the risks to which our wealth is exposed, and the precautions that ought to be Introditcfion. 3 taken for our own protection and for the safety of posterity 1 The materials for such an inquiry are abundantly Data 111- t ■ Tm ^ available. ample ; but then* enormous mass renders it difl&cult to present them clearly and in small compass. The long catalogue of occupations of the people, and the infinite variety of wages even in the same occupa- tions, can only be appreciated by those who have endeavoured to reduce them to order. Minute accuracy is unattainable, and we are obliged to work by general averages. The great object is to render those averages trustworthy and simple, and that they should not be undigested masses of figures, of mere lists of unconnected totals, but coherent and lucid. Nor ought important facts to rest upon mere assertion ; the authorities for the facts, and the reasons for the calculations, ought in every case to be given, so that the reader may refer and verify for himself. Such an inquiry involves important questions of political •*• •' J. J. Economy. Political Economy. But Political Economy ought to mingle ia all such discussions. Statistics are a storehouse of examples in Economical Science. Statistics are the mathematical expression of classes of economical facts. They contain those facts in' the briefest possible summary, like a landscape condensed into a miniature photograph. But, like B 2 4 introduction. miniature photograplis, they require a microscope to bring out their full significance. Any inquiry that does this must afford valuable matter for Political Economists — facts by which to test the truth of their theories, and the means by which they may extend their discoveries. Such is the ideal at which a statistical paper should aim, although I dare not hope that I have attained it in the present; effort. PAET I. Classification of the Population. The Income- Classes. CHAPTEE I. THE INCOME-CLASSES. The first step tovaxds a reliable estimate of the Chap. i. Income of a nation is to ascertain the number of individuals who possess or earn it. This can be done for the United Kingdom from the Census Dmsion Tables of 1861, which give in very great detail the tion into Income occupations of the people, and the number of classes ... ^nii De- persons engaged in each. From them it is possible pendent Classes, to ascertain, with tolerable accuracy, the number of persons who may be presumed to have independent incomes or wages. They are as foUows : — Population of England and Wales, 1861. Appendix I. Persons with Incomes or Wages (Men, boys, women, and girls) 9,289,000 II. Persons mthaut Incomes or Wages . . 10,626,000 Total accounted for - . 19,915,000 'Besides 151,000 respecting whom nothing was ascertained. If we could obtain the average income of each occupation we should be able to deduce the aggre- 8 The Income- Classes: Chap. I. gate income of the nation. This method is prac- ticable for the occupation pursued by the Manual Labour Class, whose wages are generally at average rates, known to their employers. But it fails with those above the Manual Labour Class, whose earnings are much more variable, and whose incomes are in great part derived from capital. It becomes necessary, therefore, to make a further classification of the persons with inde- Upper and pendent incomes into the ' Upper and Middle Classes Classes on the one hand, and the Manual Labour Manual Class on the other. I purposely adopt the latter Labour Class. term, as less ambiguous than Worlcmg Classes. This classification has been worked out for each of the three kingdoms, and summaries of its method and results are given for England and Wales in Appendix L Their great bulk renders it impossible to print a larger portion. England As regards England and "Wales the result is and Wales. as foUows. Putting together all ages and sexes, the totals are : — Appendix tEESONS With Incomes oe Wages. Table 1. England and Wales, 1861. Persons 1. Upper and MiMle Classes .... 1,943,000 2. Manual Labour Class .... 7,346,000 Total . . 9,289,000 ■The Income- Classes. 9 So that the Upper and Middle Classes with Chap. i. incomes of their own, are rather more than one- fifth of the total Income-Classes, or one-fourth of the similar members of the Manual Labour Class. These were the numbers in 1861. But since that increase , , - - - . . since 1861. time SIX years have elapsed, and there is an increase to be allowed for. During the decade from 1851 to 1861 the increase of the population in England and Wales was 12 per cent, being rather less than that in previous decades. To be safe we will take the increase of the Income-Classes during the last six years at only 6 per cent. That increase will amount to 5.50,000, and by the proportions just established must be divided as follows : — Increase op Income-Classes. England and Wales, 1861 to 1867. Tersons. Upper and Middle Classes (ojie-Mth.) . . . 110,000 Manual Labour Class (four-fifths) . . . 440,000 Total Increase . . 550,000 Thus, since 1861, more than 500,000 additional persons have been thrown into the labour-field, to compete with the former number of professional men, tradesmen, clerks, and manual labourers in England and Wales ; and these 500,000 must find themselves employment under penalty of starvation. In a whole decade, as from 1861 to 1871, more 10 The Income- Classes. Ghap. I. tkaa a million of additional workers are thj^owu into iCompetition iwith. tlie niimbejc existing at ihe ibeginning ,©f the period. They are not new workers to supply death-vacancies, but new workers in addition to those who fill .up death-vacancies. The struggle for life of plants and animals, pointed out by Mr. .Darwin, could scarcely be more severe. This enormous and ;constant importation into ithe labour-market musab ^always be borne in mind w tconsidering the question .of deficient work ;and average earnings. Income As regards S.cotland and Ireland, the olassifica- Scotland ;tion has been made on the same method, allowing and Ireland, in the case of Ireland for the larger nuniber of small farmers, who are about 73 per cent, of the whole class. The results will be found in Tables 1 and 2 of Appendix I., but their purport may be 'briefly stated as showing that in all -the three kingdoms the Income-Classes, or persons with independent incomes or wages, bear nearly the isame proportion to the whole :pop.^ilai(iiQn. The United i^totsl for the United Kingdom is v — Eingdom. .PoPTii,4Tip,N pp United Kingdom, .1861, 1. Persona with Ineomes or Wages . . 13,270,000 2. Persons without Incomes or Wages . . 15,507,000 Total accounted for . . 28,777,000 The Income- Classes. 11 Being 46 per cent, and 54 per cent, of the total ; Chap. i. or a little more than five persons with income or wages to every six persons without income through- out the whole kingdom. As regards the division of Income-Classes into upper and the Upper and Middle Classes and Manual Labour and Manual Class, in Scotland the Upper and Middle Classes Labour ^^ . Class. had in 1861, 264,000 persons with incomes of their Scotland, own against 1,089,000 earners of the Manual Labour Class. And in Ireland they had 452,000 persons with Ireland, incomes against 2,175,000 earners of the Manual Labour Class. For the United Kingdom the numbers were : — United Kingdom. Pbesons with Incomes or Wajbes. United Kingdom, 1861. Persons. 1. Upper and Middle- Classes .... 2,660,000 2. Manual Labour Class .... 10,610,000 Total . 13,270,000 Being 20 per cent, against 80 per cent, or one- fifth and four-fifths, as in England. In Scotland the rate of increase of the popu- increase of lation is only half that of England, or 6 per cent, tion? ^ , , , . . " Scotland. m the ten years. Lmigration has something to do with this, for the Scotchman retains the cha- 12 The Income- Classes. Chap. I. racteristic observed by Dr. Jobnson, of fondness for tbe road to England ; and has added a fond- ness for the road to India. Besides this, the Scot is a cautious man, and is made doubly cautious by the looseness of the marriage laws. The in- crease of the Scotch Income-Classes, from 1861 to 1867, need only be estimated at 3 per cent., or 40,000. Decrease. In Ireland there has been a decrease of 4 per cent., or 241,000, as estimated by the Eegistrar General. Income In all these estimates of the persons with inde- pendent income or earnings I have included every person, of whatever age or sex, who is returned in the Census Tables as following any distinct occu- pation ; and have added part of the widows, who Appendix must of neccssitj have some kind of income, and Tatie 4. in a few instances part of the wives. Upper, Middle, and Labour Classes, 13 CHAPTER 11 THE UPPER AND MIDDLE CLASSES AND THE MANUAL LABOUR CLASS. Before plunging into tlie question of Incomes, I chap. u. should like to digress for a short time to a point of great interest, viz. to endeavour to determine the total numbers, including families, of the Upper and Total numbers of Middle Classes and the Manual Labour Class of Upper and Middle England and Wales. The calculation has often classes and Manual been made on conjectural grounds, and with the Labour most diverse results, usually varying according to England the personal predilections of the calculator. The Wales. first Table given in the Appendix affords the means of ascertaining their numbers with some- thing like certainty. It gives the total number of males above twenty years of age who in the Census Tables of 1861 have occupations belonging Appendix to the Upper and Middle Classes ; and shows TaWe'i. their number to be 1,194,000. But the males 14 Tipper and Middle Chap. II. above twenty years of age bear a known pro- portion to the total population, being as nearly as possible twenty-six per cent., or in round num- bers one-fourtb. So tbat we may with accuracy calculate the total numbers of the Upper and Middle Classes at a little less than four times the number of their adult males. Then by sub- traction from the total population we can find the total number of the Manual Labour Classes. Performing these operations, and adding six per cent, for the increase since 1861, we find that in England and Wales, out of a total population in 1867 of 21,000,000, the Upper and Middle Classes were 4,870,000 and the Manual Labour Class 16,130,000. Houses of It is a confirmation of these figures that the Middle number of £10 houses in boroughs and counties 1,110,000. of England and Wales in the Electoral Returns of 1866 (allowing 50,000 for the difference between rating and rental in the counties) was 1,250,000, of which about 140,000 were occupied by the Manual Labour Class. The remainder, or 1,110,000 houses, correspond nearly with the 4,870,000 persons of the Upper and Middle Classes, and with, their servants. The complete table is as follows : — and Manual Labour Classes. 15 England and Wales, 1867. Chap. II. Upper and Middle and Mantjal Labour Classes. Upper and Middle Classes — Persons. With Independent Incomes . . 2,053,000 Dependent 2,817,000 — 4,870,000 Manual Labour Class — Earning Wages .... 7,785,000 Dependent ..... 8,345,000 16,130,000 Total Population of England and Wales, 1867 . 21,000,000 Hence the Upper and Middle Classes are 5,000,000 in round numbers, and have nearly three persons dependent for every two with independent income. The Manual Labour are 16,000,000 in round numbers, and are almost equally divided between earners and non-earners. In Scotland the same data and principles of Scotland, calculation, with 3 per cent, increase of popula- tion, give — Scotland, 1867. Persons. Upper wnd Middle Glasses 692,000 Manual Labour Class . , . . , 2,460,000 Total Population, 1867 . . 3,152,000 16 Upper and Middle Chap. II. The proportions between the independent in- comes or earners and the dependent persons in each class, are the same as in England. Ireland. In Ireland the same calculation, but with 4 per cent, decrease of population, gives — IeElanD, 1867. Persons. Upper and Middle Classes .... 1,056,000 Manual Labour Class 4,501,000 Total Population, 1867 . , . 5,557,000 United ^ov the United Kingdom the several Classes are Kingdom. j. ^^ as loilows : — United Kingdom, 1867. Persons. Upper and Middle Glasses — With Independent Incomes . 2,759,000 Dependent 3,859,000 6,618,000 Ma/nwal Lahow Class — Earning Wages .... 10,961,000 Dependent 12,130,000 23,091,000 Total Estimated Population . 29,709,000 The per centages are — Upper and Middle Classes,, 23 per cent. ; Manual Labour Class, 77 per cent. PuttiQg the result into round numbers, out of a total population of 30,000,000, the Upper and Middle Classes are 7,000,000 and the Manual Labour Class 23,000,000. and Manual Labour Classes. 17 Recurring to the simile in wHcli I compared Chap. ii. tlie State to an island ; rather more than three- fourths of its surface is formed by the Manual- Labour Class, and rather less than one-fourth by the Upper and Middle Classes. PAET II. Income of the United Kingdom. c 2 Tipper and Middle Incomes. 21 Upper and Middle Classes. CHAPTER III. UPPER AND MIDDLE INCOMES. We have now to ascertain the incomes of the Upper chap. hi. and Middle Classes. This can only be done through income the Income Tax — an impost which is their peculiar liar to the burden, and one in which very few workmen, how- KUdSe ever high their wages, ever allow themselves to be caught. An Assessor told me that he had often in his district working men who he knew must be in receipt of more than £100, but whom he never could succeed in assessing. As every one is aware, the Income Tax commences at £100 a year, but allows a deduction of £60 from all incomes below £200. For convenience of reference I give the five Schedules into which it is divided : neHum'^ ters. Schedule A. . Lands (owners), Houses, Railways, Mines, &c. „ B. , Lands (occupiers ; on half the rent). „ 0. . Public Funds (British, Foreign and Colonial). „ D. . Trades and Professions, and Foreign Property. „ B. . Public Offices (General, Local, and RaUway). Note. — An Act of 1866 transferred railways, mines, ironworks, and miscellajieous property to Schedule D, leaving only land and houses in Schedule A. For uniformity I adhere to the old classification. Distinc- tion between 22 Tipper and Middle Incomes. Chap. III. A man may be assessed under two or more of these Schedules, so that the total of the numbers of ultimate tax-payers in each Schedule by no means represents the net number of individuals charged. A memorandum will be found in the Appendix, the substance of which was communicated to me by Mr. Gripper of the Inland Eevenue, the highest authority in all statistics of that department, in which the net number of Income tax-payers is computed, and their average income in England and "Wales calculated at £306, after making allow- ance for the number of additional persons who pay in companies or partnerships. The latest return of Income charged to Income Tax is for the financial year 1865. Income Tax. — United Kingdom. Property and Income charged to Duty under each Schedule of the Income-Tax Act for the Year 1865, ended 5th April 1866 : — Schedule , Amount of Property and Income charged in A . . B . . C . . P . . E . . England. Scotland. Ireland, United Kingdom. 125,143,490 28,890,437 31,930,560 103,908,302 19,302,458 15,099,198 3,717,195 10,942,857 1,057,308 13,876,913 2,956,643 1,140,120 5,296,536 1,168,536 154,119,601 35,564,275 33,070,680 120,147,695 21,528,302 Total . .£309,175,247 30,816,558 24,438,748 364,430,553 Upper and Middle Incomes. 23 Thus tlie Income of the United Kingdom in Chap. iil 1865, which actually paid Income Tax, was Additions uptolS67. £364,430,000. What additions must be made to arrive at the total Income in 1867 of the Upper and Middle Classes ? The inquiry involves many interest- ing points in the history of our financial progress. Ever siace the imposition of the Income Tax in Constant increase of 1842, there has been a continual increase in the income charged. amount of property assessed. For the first ten years, 1842 to 1852, the augmentation in Eng- land and Wales was very slow, being less than £6,000,000, or an average of £600,000 a year. In Scotland it was more rapid, being more than £4,000,000, or an average of £400,000 a year on one-tenth of the amount of income. The total Seventh Inland increase for Great Britain during those ten vears Revemie ° •' Report, was about £10,285,000, or £1,000,000 a year. p- 23. In 1853 the Income Tax was extended to Ireland, and was brought down from incomes of £150 to £l00. The rapid progress of commerce, conse- quent upon the development of the railway system at home and abroad, and free trade legislation, produced a corresponding iacrease in the property charged ; and down to 1865 this increase has gone on in a continually augmenting ratio. In 1855 Tenth . Inland the property charged to duty m the United King- Revenue Report. dom, under the new law, was £268,300,000 • in 24 Upper and Middle Incomes. Chap. III. 1865 it had risen to £364,430,000 ;. being a total increase in ten years of £96,000,000, or an average increase of nearly £10,000,000 a-year. Land, &c.: But to Understand the nature of this increase, Schedule ■^ we must examine the schedules of the Income Tax. Land and houses, railways and mines, and other real property, have been included, down to 1866, in Schedule A, and have been remarkable for the steadiness with which they have increased in value. A revaluation has been made every fourth year, and latterly every third year, and the last three revaluations, in 1857, 1861, and 1864, each added nearly £12,000,000 to the total property charged to duty, being at the rate of £3,000,000 a . year at the commencement of the period, in 1853, and at the rate of £4,000,000 a year at its close. This increase represents & profitable investment in houses, railways, mines, and agricultural and other im- provements of Capital, to an average amount of £80,000,000 in each year. Out of the £12,000,000 increase of income, shown by revaluation every third or fourth year under this schedule, land produces £2,000,000, or one-sixth, augmenting its . total value at the rate of one per cent, per annum ; houses produce £6,500,000, or one-half, augmenting their total value at the rate of 3 1 per cent, per annum; and railways, mines, Tipper and Middle Incomes. 25 quarries, and similar property, yield the remaining Chap. hi. £3,500,000, or one-third, raising their total value at the rate of 6| per cent, per annum. Thus, five-sixths of the capital annually invested in per- manent improvements is laid out in houses and railways, and similar works. The year 1867 happens to have heen the re- valuation year, and may be expected to produce an increase of at least £12,000,000 over the total property charged under Schedule A in 1864. Farmers' profits, measured by ^tttHF their rentals Farmers' under Schedule B, have increased from £30,200,000 Schedule charged to duty in 1855 to £35,550,000 in 1865.^' The increase has taken place almost entirely in revaluation years, and is very smaU, or a decrease, in the intervening years. The increase in valuations was — Increase of Income charged in Schedule B. £ 1857 over 1853 3,000,000 1861 2,300,000 1864 700,000 —a dechning ratio which looks as if farmers' rents are near their maximum, and which I commend to the notice of Chambers of Agriculture. It would seem that we cannot count on an increase of more than £700,000 in the revaluation year 1867. Income derived from Funds (British, Colonial, 26 Upper and Middle Incomes. Chap. III. ((^r^icl Foreign) is charged' under Schedule 0, and has Funds: increased from £25,778,000 in 1855 to £33,070,000 c. in 1865, or an average increase of £700,000 a year. The increase since 1861 has been very regular in amount. It indicates Foreign and Colonial Loans of about £15,000,000 yearly. Public Income from Salaries and Pensions is charged Offices : _ ° Schedule under Schedule E, and increased from £17,000,000 in 1855, to £20,700,000 in 1862, then diminishing for two years, and again rising, in 1865, to £21,528,000. An increase during the last two years may be expected from increased local go- vernment and railway offices, but is uncertain in amount. Trades and But Incomc from Trades and Professions, Pl'offiS" sions: charged under Schedule D, is the gauge of the Schedule ni ■ t-ii ttt D- prosperity of the nation. It is the least reliable of all the schedules, because depending so muc]i upon the will of the person assessed. It is the most variable in amount, because of the fluctua- tions in profit in different years. But excessive fluctuation is avoided by the provision entitling persons to be charged on the average of the three preceding years, with an option to claim an abate- Income ' mcnt if the profit of the year of payment is below Committee , ™, i, • ■ i Eoport, tne average. ihe result is to give the tax-payer 18til, p. , -. f 1 • • • 171. the advantage oi his minimum income, and to Tipper and Middle Incomes. 27 deprive the country of the advantage of his maximum Chap. hi. income. The amount of Income charged under Schedule D varies with ahnost every cause affecting the wealth of the nation, but principally with the foreign trade. The rate of discount has not a very visible effect upon it. The Income charged to duty in the United Kingdom rose from £79,000,000 in 18.55, to £120,000,000 in 1865 ; being a total increase of £41,000,000 in ten years, or an average of £4,000,000 a year. The following table shows its fluctuations, and those of the Exports and Imports. Increase of Income charged in Schedule D and of Exports, AND Imports. — United Kingdom. Increase or Increase of Year. Decrease of Im- Income cliaiged ports and Exports. to Schedule D. £ £ 1855 — 8,000,000 _ ) (decrease) ( Crimean AVar. 1856 +51,000,000 (increase) 1,360,000 \ 1857 +22,000,000 4,480,000 1858 —29,600,000 (decrease) 90,000 Panic. 1859 +30,500,000 4,190,000 1860 (increase) +40,200,000 600,000 ( French Treaty. \ Chinese War. 1861 + 2,000,000 4,089,000 1862 + 14,800,000 4,300,000 1863 +53,900,000 2,220,000 1 9,890,000 ) Cotton Famine. 1864 +41,700,000 1865 + 2,300,000 10,040,000 Ditto and Panic. 1866 +44,100,000 1867 — (decrease) 28 Upper and Middle Incomes. Chap. III. This table shows the augmented ra,tio of pro- gress in the latter years. The first five years included two wars and a panic, and produced a total increase of nearly £11,000,000, or £2,000,000 a year. The second five years included three years of cotton famine and one of panic, and produced a total increase of £30,000,000, or £6,000,000 a year. Estimated It is impossible to form any judgment from the increase for 1866 Revenue returns of the increase or decrease during 1866 and 1867, since the quarterly statements for 1866 contain a portion of the sixpenny tax of 1865, and the collection of Income Tax for the last quarter of 1867 was deferred to 1868 in consequence of the revaluation. This is the explanation of the apparent diminution in the returns published for the Christmas quarter. There is no doubt that the rate of increase will be considerably diminished. But from other data, the healthy state of the foreign trade, and the large Exports and Imports, we shall be justified in estimating a total increase for the two years of £4,000,000, being only one-fifth of that for the two preceding years. . The total increase estimated for 1866 and 1867 on all the schedules is shown in Table 1 of Appendix V., and amounts to £14,000,000, which Upper and Middle Incomes. 29 should be divided between the three Kingdoms, in Chap. hi. the proportions of England and Wales £12,200,000 ; Scotland £1,500,000 ; Ireland £300,000. But before leaving this part of the subject Ten years' increase, it may be useful to glance at the following table, isss— • drawn up from the Tenth Inland Eevenue Report, showing the distribution in the Schedules of the increase of £96,000,000 from 1855 to 1865. Ten Years' Increase of Income charged to Income Tax, 1855—1865. United Kingdom. Schedule A — £ £ Land 6,400,000 Houses 19,000,000 Kailways, ]Mmes, &c. . . . 12,250,000 37,650,000 Schedule B—Vaxirnxs 5,350,000 C— Foreign and Colomal Funds . . 7,300,000 „ D — Trades and Professions and Foreign Property 41,200,000 „ £— Public Offices .... 4,500,000 £96,000,000 This increase was produced by the three kingdoms in the following proportions : — £ England and Wales 84,000,000 Scotland 8,700,000 Ireland 3,300,000 £96,000,000 30 Tipper and Middle Incomes. Chap. III. The important nature of this increase can scarcely be exaggerated. During the ten years from 1842 to 1852 the income of Great Britain charged to Income Tax increased £10,000,000, being nearly 4 per cent, or one-twenty-fifth. During the ten years from 1855 to 1865 the Income of the United Kingdom charged to Income Tax increased £96,000,000, being 36 per cent, on the £268,000,000 which paid duty in 1855, or more than one-tliird. The average income of each person in the United Kingdom who paid duty under Schedule D in 1855, was £288. In 1864, the latest year for which the numbers are given, it had risen to £314. Using these figures as a means of measuring the whole Income Tax in 1855 and 1865, the pro- portion (not the actual number) of Income tax- payers wiU have risen from 931,000 in 1855 to 1,160,000 in 1865. This was an increase of 229,000, or 25 per cent., the increase of the popu- lation during the same period for Great Britain (exclusive of Ireland) being 11 per cent. The addition during these ten years to the profitable Capital of the Upper and Middle Class Income tax-payers, by increased value of their real property and by foreign loans and property land accumulation of floating capital, indicated in the Upper and Middle Incomes. 31 above figures for Schedules A, B, C, and D only, Chap. in. is about twelve hundred millions sterling, or 120 see Ap- • 77- pendix V. millions a year. Table 2. All these amounts are irrespective of any in- crease in the income, or earnings, or the property of the rest of the population who do not pay Income Tax, and were confined simply to the Income Tax payers. Nor even as regards them do these numbers represent the real increase. They are merely the amounts shown by the unwilling returns of those tax-payers, and on which they cannot escape the assessments of the Government. It is as if the island of the State had been subject to an upheaval, slow at first, but increasing in rapidity, which has brought a circle of fresh lands above the surface of the waves, and raised to more commanding heights its hills and mountain summit. How long this upheaval and increase wiU last, and at what rate, is beyond human power to predict. England is more favourably situated than any country, except the United States, for manufactures and commerce ; and the demand for these must augment continually with the spread of civilization and railways among the 1,200,000,000 population of the world. The future rise of the United States into a great manufacturing and naval power, appears the most probable and certain cause 32 Tipper and Middle Incomes. Chap. III. which will place a limit to our national increase and prosperity. tJnre- 'We now comc to a second class of additions, and turned profits, must take into account the Unreturned Profits of trades and professions, and other incomes under Schedule D. Mr. Lowe's Draft Report to the Income Tax Committee of 1861 thus describes it: — "Schedule D depends on the conscience of the tax-payer, who often, it is to be feared, returns hundreds instead of thousands, and who is certain to decide any question that he can persuade him- self to think doubtful, in his own favour." The extent to which he may exonerate himself can be judged from the following facts. In 1799, all Inland Income Tax-payers assessed themselves. In 1803, Eevenue -^ •' _ ' Report, the present schedules were introduced, and the system was changed, except for Schedule D, to payment of duty by the occupier or first source. The effect was to make the produce of the tax at 5 per cent, in 1803, almost equal to that at 10 per cent, in ,1799. In other words, the alteration increased the amount collected by 100 per cent. An improved method and greater experience in collection prevents the evil from attaining such proportions in the present day, but Mn. Budget Gladstone in hia Budget Speech for 1853 gave Speeches. 111. „ -, a remarkable mstance of the prevalence of th« Upper and Middle Incomes. 33 practice. Twenty-eiglit persons claimed com- chap. hi. pensation for loss of business by tlie construc- tion of Cannon Street in the City; They claimed £48,159 as one year's profits ; and obtained from the jury £26,973, or a little more than half. They had returned their profits to the Income Tax at £9,000 ! I am told on the highest au- thority that in a single day two cheques were sent in to the Chancellor of the Exchequer for £9,000 and £2,300 for unreturned Income Tax. It is a very moderate estimate to place the un- returned profits at 16 per cent, on the £100,000,000 charged in England and Wales under Schedule D, and at 10 per cent, for Scotland and Ireland. Another addition must be made for the £60 £60 a-year excused. a year excused to incomes- between £100 and inland •^ Ee venue, £200. It amounted in 1864 to £12,375,000. Tenth Report, p. A third class of additions still remains. A very ^2. large number of the Middle Classes have incomes incomes . less than of less than £100 a year, and are not mcluded£ioo. in the Income Tax returns. Their numbers can be found for each of the three kingdoms by sub- traction of the Ijicoipe tax-payers from the total number of the Upper and Middle Classes who have independent incomes. There is little doubt that large numbers of them are at or near £100, either on one side or the D 34 Tipper and Middle Incomes. Chap, III. pther of the line, and the salaries and board of few of them will in England be less than £50. It appears a safe calculation to place their average actual earnings or income in England and Wales, after a considerable deduction for want of employ- ment, at £60 a year. Engknd Hencc for England and Wales the Upper and Middle Incomes will be as follows : — • Gross Gross Income of the Upper and Middle Classes, 1867. Income, England and Wales, I. — Incomes charged to Income Tax — £ 1. Income Tax was charged in J865 on . 309,000,000 2. The increase 1865 to 1867 may be taken at , 12,200,000 So that the total amount charged in 1867 would he .321,200,000 This amount at an average of £306 wotdd be paid by 1,050,000 persons. But there afs 2,053,000 persons of the Upper and Middle Classes with independent Incomes, allowing 110,000 for the increase since 1861 ; so that 1,003,000 are not included in the Income Tax. 3. Unretumed profits under Schedule D , 16,000,000 4. The £60 a year excused to Incomes between £100 and £200 . . . 10,000,000 II. — Incomes not charged to Income Tax — 5. The 1,003,000 persons under £100 a year at £60 each 60,000,000 Total . £407,200,000 Tipper and Middle Incomes. 35 But in order to gain a clear idea of tMs wealth, Chap. hi. we must ascertain the manner in whicli it is dis- tributed among the different classes of income, as Distribu- £100 to £300 a-year; £300 to £1,000 ; £1,000 toinTome. £5,000 ; and £5,000 and upwards. This can be done for Schedule D, from the official returns : — Distribution of Income — Schedule D. OtAss OF Income. Per Cektaqes. Assessments. Aggi-egate Income. £5,000 to £50,000 and upwards . . £1,000 to £5,000 £300 to £1,000 £100 to £300 •7 4- 14-3 81- 32 20 21 27 We may fairly assume that a similar proportion obtains in the aggregate of all the schedules of the Income Tax. Working this out, and adding the Incomes below the Income Tax, i.e. under £100 a year, we have the following table : — D 2 36 JJpper and Middle Incomes. Chap. III. Upper and Middle Classes : Distribution of Incomes. England and Wales, 1867. Class of Income. Numljer of Assessments. Aggregate Annual Income. I. Large Incomes — ■(I) £5,000 to £50,000 and upwards (2) £1,000 to £5,000 . . II. Middle Incomes — £300 to £1,000 . , . . III. Small Incomes — (1) £100 to £300. . . . (2) Below the Income Tax, under £100 7,500 42,000 150,000 850,500 1,003,000 £ 111,104,000 69,440,000 72,912,000 93,744,000 60,000,000 Total 2,053,000 £407,200,000 This classification is subject to a disturbing element, tbe presence in the incomes above £5,000 of 350 Companies with £28,000,000 income, each paying Income Tax at their head office, as one person. Few people have all their property invested in these Companies, but a very large number of incomes are lessened in the returns by a portion of their amount being assessed through a Company. If the Companies' incomes were distributed to the individuals to which they belong, a considerable number of persons would be raised out of each Upper and Middle Incomes. 37 class into the next above ; so that, for example, the Chap. hi. £5,000 class would be enlarged in numbers more than sujEficient to compensate for the loss of the assessments of Companies. Partnerships,' on the contrary, raise incomes into higher classes than the individual partners would reach. I have pointed out in Appendix II. that the diminution of numbers by assessments on partnerships is compensated by individuals being very commonly assessed under two or even three Schedules for different portions of their income. The general correctness of the numbers in the ckssifica- tion by- above table is confirmed by the foUowine summary houses. of a Eeturn of Houses in England and Wales ^iing, Commons assessed to House Duty in 1861-2,- with the Return, •' 428, 1863. addition of the rest of the 1,110,000 houses occu' pied by the Middle Classes, given in page 14, Houses and Rental of the TTpper and Middle Classes, England and Wales, I. Large Souses — Number. (1) £200 and upwards Bent .... 9,800 (2) £100 to £200 32,800 II. Middle Houses — £50 to ^100 102,000 III. Small Souse — (1) £20 to £50 375,400 (2) £10 to £20 590,000 Total Houses , . 1,110,000 38 Upper and Middle Incomes. Chap. III. This table requires a moment's consideration to point out its results and bearing. The number of persons with incomes of their own, including lodgers, ladies, and younger persons still living with their families, is nearly twice the number of houses, or two persons with incomes for each house. But two persons of £5,000 and upwards a year seldom, or never, live in the same house. On the contrary, each has one house at least, and very commonly two or even more, in different parts of the country, though at different rents. Hence the number of large houses is likely to exceed the number of large incomes, so that the proportion of 9,800 large houses to 7,500 large incomes is like the truth, and each confirms the correctness of the other. In the next class of incomes the same causes tend to increase the numbers near the top of the scale ; but other causes come into play, dimi- nishing the number near the £1,000 limit. Per- sons with that income in the country frequently live in smaller houses, and lodgers begin to appear. The proportion of 32,800 houses from £100 to £200 rent, appears to tally with the 42,000 incomes from £1,000 to £5,000 a year, and with the smaller houses occupied by the highest class. Upper mid Middle Incomes. 89 In the incomes below £1,000, the number ofcHAi-. in. lodgers, ladies, and inmates of family houses in- creases rapidly, so that the proportions of the houses below £100, viz. 102,000, 375,000 and 590,000, appear to confirm the number of in- comes below £1,000, viz. 150,000, 850,000 and 1,000,000. It is, of course impossible to suggest anything import- ance of beyond a general and approximate correspondence, corrobora- No amount of income, in different parts of the country, and in classes of persons of different habits, corresponds strictly with any amount of house-rent. But where strict proof is impossible, and in a matter of such social interest and even political importance, approximate indications are of great value, and ought not to be neglected. And their trustworthiness is very much increased when independent indications corroborate each other. 40 Manual Labour Classes. CHAPTER IV. WAGES OF THE MANUAL LABOUR CLASSES. ENGLAND AND WALES. Chap. IV. Wb now approach a question of great difficulty, and which has been the subject of keen controversy — Sources of the wages or earnings of the Manual Labour Class. informa- tion. Much information has been collected from time to time in the Miscellaneous Statistics of the Board of Trade, and in papers read by Mr. Purdy, Mr. Chad- wick, and others, and especially in the elaborate estimates published last year by Professor Leone Levi. I have made use of all these authorities, after' testing them by my own inquiries. As re- gards the rate of wages, I have found Professor Levi's book very accurate and fair. The averages which I have adopted are rather lower than his, but this may be owing to the fall of wages since the period of his investigation. Like him, I have in most instances included the value of board and lodging, although in some cases the propriety of doing so is doubtful. For example, why should a seaman be credited with three shillings or four Manual Labour Classes. 41 shillings a week for lodging — exclusive of food *? Chap. iv. He cannot navigate the ship without sleeping in it, and the vessel does not cost a penny the more for giving him berth-room. So also with female house servants; their sleeping in the house is, in most cases, a necessity, without which the house, like the ship, could not be worked. Another point is the age at which a manual Age of su- labourer ceases to be an effective. I am afraid that tion. 60 years is about the average ; six or seven years earlier than the Middle Classes. After that age a man becomes unfit for hard work ; and if he loses his old master, cannot find a new one. In some trades, a man is disabled at 55 or 50. A coal-backer is considered past work at 40. I have Mayhew, London endeavoured to be on the safe side by takmg 65 as Labour, vol. iii. p. the termination of their working life, and have 253. exclud.ed all above that age from my calculation of wages. But the most important point of all is the allow- Deduction ance which must be made for what workmen call work. " plajdng ;" that is to say, being " out of work," from whatever cause, whether forced or voluntary. It is here that I am at issue with Professor Levi. Levi, T 1 • 1 • 1 1 Wages, He estimates the lost time at no higher average than &c. p. 5. 4 weeks out of the 52, and thinks it sufl&ciently covered by omitting from the wage-computation all 42 Manual Labour Classes. Chap. IV. workmen above 60 years old, i.e. the non-effectives. If this were the real state of things, England would be a perfect Paradise for working men ! If every man, woman, and child returned as a worker in the census had full employment, at full wages, for 48 weeks out of the 52, there would be no poverty at all. We should be in the Millen- nium ! Far other is the real state of affairs ; and a very different tale would be told by scores and even hundreds of thousands, congregated in our large cities, and seeking in vain for sufficient work. BuUding I will take a good average instance (and a very trades. large one) of the way in which wages are earned in the building trades. These trades form a whole, and include carpenters, bricklayers, masons, plas- terers, painters, and plumbers, and number, in England and Wales, about 387,000 men above 20 years of age. In London their full time wages average 36s. a week. In the country they are lower, 305. to 28s. or 26s, ; growing less the farther we go northward. The full-work average may be taken at 30s. But it is only the best men, working for the best masters, that are always sure of full time. These trades work on the hour system, introduced at the instance of the men themselves, but a system of great precariousness of employment. The large masters give regular wages Manual Lahour Classes. 43 to their good workmen, but the smaller masters, chap. iv. especially at the East end of London, engage a large proportion of their hands only for the job, and then at once pay them off. All masters, when work grows slack, immediately discharge the inferior hands, and the unsteady men, of whom there are but too many even among clever workmen, and do not take them on again till work revives. In bad times there are always a large number out of employment. In prosperity much time is lost by keeping Saint Monday, and by occasional strikes. There are also 40,000 men between 55 and 65 years of age, who, in the building trade, are considered as past hard work, and who suffer severely by want of employment. There are also the sick and the paupers, all of whom are included in the muster-roll of the census. The effect of all these causes is to produce an immense margin of lost time, and a great reduction from the nominal or fuU time wages. Let us turn to another great branch of industry, Agricui- the Agricultural Labourers : whose numbers are. Labourers. men, 650,000 ; boys, 190,000 ; women, 126,000 ; and girls, 36,000. Continuous employment has largely increased since the New Poor Law of 1834, and good farmers now employ their men regularly. But in many places such is not the custom. Near 44 Manual Labour Classes. Chap. IV. Broadstairs, in Kent, I was told that, on an average, labourers are only employed 40 weeks in the year. Mr.Pmdy, Mr. Purdy's figures of the influence of the seasons Journal, ou agricultural employment, show that the wages p. 353. ' paid in the second quarter of the year, on a large estate in Notts, were 20 per cent, more than in the first quarter. In the harvest quarter, they were more than double. He also mentions the signi- ficant fact, that the pauperism of the five most agrarian divisions of England is greater in February than in August, by 42.5,000 against 370,000, or 55,000 persons. These 55,000 represent a great prevalence of the custom of turning off labourers at the slack season. So that, even so far as the men are concerned, there must evidently be a large deduction for time out of work. But when we come to boys and women, the case is still stronger. I found in Kent and other places, that boys and women's employment is very irregular ; and that they are not at work more than half their time. In fact, they are employed as supernumeraries to the p. 372. men, and only taken on at busy times. Mr. Purdy gives in his paper a table of the earnings of a labourer's family, at Bolton Percy, near York, in 1842. The man had constant work, but the wife was only employed 210 days in the year, and the boy 223 : being about two-thirds of their time. Manual Labour Classes. 45 Deductions like these make a heavy per centage, chap. iv. when they occur more or less over an area of 234,000 boys and women. We will now take the iron trade, and the large iron trade, and class of miners, comprising together nearly 450,000 miners. men and boys. They all have a particular pro- pensity for strikes, and sometimes their masters vary the programme by a lock-out. The Mid- dlesbro' iron-workers struck last year for 18 weeks, or more than one-third of the year. The South Yorkshire and Derbyshire Miners almost always have a strike on hand in some part of the district. This is in prosperous times. In bad times there is much slackness of work. Turn next to the cotton manufacture, including cotton 143,000 men, 82,000 boys, 150,000 women, andtoe!^^"" 121,000 girls; altogether, 496,000. "We all know their periodical distresses. It may be said that these were accidents. They are not mere acci- dents, but incidents, natural incidents, of our manu- facturing economy. They are sure to recur under different forms ; either from gluts, or strikes, or war ; and they must be allowed for in computations of earnings. I come lastly to instances from trades at the East Lon- East end of London, where I have lately had a great deal of experience. It is there that the 46 Manual Labour Classes. Chap. IV. Struggle for existence is most intense, from London being the resort and refuge of the surplus popu- lation of other parts of the country. The London Dock Dock labourers earn, when on full time, 15s. a labourers. week ; but so great is the competition that even in ordinary years they are employed little more than half their time. During the past year 5s. a week has been considered tolerably lucky. Silk- Silk-weavers are in chronic distress. The men's nominal wages are 12s. a week ; but their real earnings do not average more than 6s. Cabinet- Cabinet-makers stand well in the list of trades, their nominal wages for the kingdom being set down at 30s. a week. But the cabinet-makers at the East end, a very numerous body, are in what is called the " slop trade," and are ground down by the dealers, who own what are called "slaughter-houses," in which they take advantage of the necessities of the small manufacturers (ex- pressively called " garret masters ") and compel them to sell their upholstery at little above the cost of materials. Between dealers and want of work, I am told that numbers of the " slop " cabinet-makers are not earning *Js. 6cZ. a week. None but those who have examined the facts can have any idea of the precariousness of em- ployment in our large cities, and the large pro- Manual Labour Classes. 4<7 portion of time out of work, and also, I am bound Chap. iv. to add, the loss of time in many well-paid trades from drinking habits. Taking all these facts into account, I come to the conclusion, that for loss of work from every cause, and for the non-effectives up to 65 years of age, who are included in theEuieof ^ •' ° deduction census, ive ought to deduct fully 20 per cent. 20 per from the nominal full-time wages. I will cite one more fact in confirmation. The Average pauperism. average number of paupers at one time in receipt iiugiand ° -^ -^ ^ and Wales. of relief in 1866 was 916,000, being less than for any of the four preceding years. The total number relieved during 1866 may, on the authority of a Return of 1857, given in the Appendix, be cal- culated at 3|- times that number, or 3,000,000. All these may be considered as belonging to the 16,000,000 of the Manual Labour Classes, being as nearly as possible 20 per cent, on their number. But the actual cases of relief give a very imper- fect idea of the loss of work and wages. A large proportion of the poor submit to great hardships, and are many weeks, and even months, out of work' before they will apply to the Guardians. They exhaust their savings, they try to the utmost their trade unions or benefit societies ; they pawn little by little all their furniture ; and at last are diiven to ask for relief. I am not astonished at 48 Manual Labour Classes. Chap. IV. their reluctance, for what do they get ? After waiting in a crowd and iu the most humiliating publicity, they get an order for the stoneyard, with 6d. a day, and a loaf per week of bread for each of their family. Sometimes, rather than accept the relief, they die of starvation. Masters, One morc point requires a brief mention. The and Over- ccusus docs uot distmguish mastcrs and over- lookers, f. T • 1 n^^ lookers, or foremen, from their workmen. The masters must be taken from the table of 1851, which gave 129,000 as the number in that year. I have deducted their numbers in each case from the totals in 1861. The overlookers and foremen are nowhere estimated, but in many of the returns Misoeik- of workmen and wages given in the Miscellaneous neous Statistics, Statistics for 1866, they will be found to be 3 1866, part vi. p. and 4 per cent. I am told that in the building 278, &c. ^ " trade they are more numerous than the masters. I have estimated their numbers at 100,000. There can be no doubt that they are not Manual Labourers, and that they were rightly classed by the Government in the Electoral Eeturns of 1866 as belonging to the Middle Classes. Estimate I now come to the present numbers of the of W^il*'6S Appendix Manual Labour Class, and their wages. A detailed IV. . . estimate wiU be found in Appendix IV. In order to throw them into a connected form, I have Manual Labour Classes. 49 grouped the different employments by the wages Chap. it. earned by the men above 20 years of age. This gives an intelligible principle, and brings together the similar employments in a manner easy to remember. It is a curious fact, that in the great majority "Wages of boys, wo- of occupations the average wages of a boy, a men, and girls. woman, and a girl, added together, amount to those of a man. For instance, in the first class, where the men's average wages are 35s. a week, the boys' are 10s., the women's 8s. Gd., and the girls' 6s. Qd., total 35s. But this does not hold good in some light occupations, where skill of fingers is required; or in the case of house servants. In calculating the earnings I have given theDeduo- fuU-work average wages, and deducted 20 per loss of cent, from the total of 52 weeks for out of work, sick, and paupers ; except in Sub-division vi., where I have deducted 10 per cent, only from the wages of the male agricultural labourers, and 33 per cent, from those of the boys and women ; and except also in the case of house servants, where I have deducted only 10 per cent., and of soldiers, where I have deducted nothing. The following table gives a summary of the Manual Labour Class and their earnings in the briefest possible form. The weekly wages men- E 60 Manual Labour Classes. Chap. IV. tioned are the average full-work scale ; but the annual earnings are the net average receipt after all deductions for loss of work, sick, and paupers. The Manual Labourers appear to group natur- ally into three great classes, with minor sub- divisions. MANUAL LABOUR CLASSES. England and Wales. Class IV. HIQHER SKILLED LABOUR AND MANUFACTURES. Men's Weekly Wages 28s. to 35s. and Net Annual Earnings £60 to £73. 1. Instrument Makers and Engine Drivers, 35s. 2. Books ; Iron and other Manufactures ; Building Trades ; Ships ; Bread, 28s. to 30s. Men, 840,800 ; Boys, 219,400 ; Women, 40,300 ; Girls, 22,500— Total, 1,123,000. Class V. LOWER SKILLED LABOUR AND MANUFACTURES. Men's Weekly Wages 21s. to 25s., and Net Annual Earnings £46 to £52. 3. Carriers by Water ; Coaches and Harness ; Hardware and other Manufactures, 25s. 4. Carriers by Land ; Servants ; Cotton ; Woollen and other Manufactures ; Shoemakers ; Tailors, and other Trades ; Miners, 21s. to 23s. Men, 1,610,000'; Boys, 494,000 ; Women, 1,083,000 ; Oifrls, 632,000— Total, 3,819,000. Manual Labour Glasses. 51 Class VI. Chap. IV. AGRICULTURE AND UNSKILLED LABOUR. MerCs Weekly Wages, 12s. to 20s. and Net Annual Earnings £20 to £41. 5. Public Service ; Kural Manufactures and Gloves ; Quarries ; Animals ; Docks and Porters, 15s. to 20s. 6. Agriculture ; other Labourers, 14s. 7. Soldiers ; and Silk Manufacture, 12s. 8. Laundresses and Needlewomen, 12s. Men, 1,516,800 ; Boys, 476,700 ; Women, 666,500 ; Girls, 183,000— Total, 2,843,000. The Number and Earnings are worked out in Tables 1 and 2 of Appendix IV., in eight sub- divisions, and the result is shown in the following general summary : — Summary of Number and Earnings, 1867. England and Wales. CLASS. Persons. Net Annual Earnings, less all Deductions. IV. — Higher Skilled Labour and Manufactures V. — Lower Skilled Labour and Manufactures VI. — Agriculture and Unskilled Labour Total 1,123,000 3,819,000 2,843,000 £ 56,149,000 127,921,000 70,659,000 7,785,000 £254,729,000 This table shows at a glance how much the Middle Class of lower skilled labour and manu- s 2 52 Jfannnl Labour Classes. €hap.iv. factures exceeds hotli in numbers and earnings either of tlie otlier two classes. It also shows how far the two Upper Classes, or skilled labour and manufactures, exceed the com- bined forces of unskilled labour and agriculture. In numbers, the two first classes are nearly 5,000,000 against the third class with less than 3,000,000, or If to 1. In earnings they are £184,000,000 against £71,000,000, or 2^ to 1. The total Income and Income Classes of England and ^Vales will thus be : — England and "Wales, 1867. gross income op all classes. Upper and Middle Classes .... Manual Labour Class Persons vnih Indi' pendent Incomes. Amount of Incomes. 2,053,000 7,785,000 £ 407,200,000 254,729,000 Total 9,838,000 £661,929,000 This Income gives an average to the persons of independent income of £68. But it is usual to calculate taxation and income per head of population. By this standai'd, the total income of England and AVales will give an average of nearly £32 to each of the 21,000,000 of her pre.^ent population. Income of Scotland. 53 CHAPTER V. INCOME OF SCOTLAND. The separate existence of tlie three divisions of Chap. v. the United Kingdom, England, Scotland, and Ireland, increases very seriously the toU of our investigation, and may render it more tedious to the reader. Less than half the labour would have been required for a consolidated country like France. But it has the advantage of enabling us to study, separately, portions of the country which differ in their inhabitants and mode of life, and of com- pelling a more thorough acquaintance with our native land, Scotland had, in 1861, a population of 3,062,000 ; Compari- or rather more than one-seventh of the population England. of England. But she is a poorer country, and paid Income Tax in 1865 on only £30,816,000 ; or one-tenth of the income of £309,175,000 which during the same year was charged in England. For the ten preceding years, her income increased at the same proportional rate as that of England ; 54 Income of Scotland. Chap. V. having been charged, in 1855, upon £22,000,000 when England paid upon £225,000,000. Like England also, her progress was most rapid from 1863 to 1865, her increase during those three years having been £3,000,000 corresponding to a con- temporaneous increase of £33,000,000 in England. The estimate of income of the Upper and Middle Classes in 1867 will be as follows : — Upper and Middle Class Incomes. Manual Labour Upper and Middle Class Incomes, 1867. £ 1. Income Tax was charged in 1865 on . . 30,816,000 2. The increase for the two years since 1865 may be taken at 1,500,000 So that the total amount charged in 1867 would be 32,316,000 This amount, at the average in Schedule D of £278, would be paid by 116,000 persons. But there are 272,000 persons of the Upper and Middle Classes with independent incomes, allowing 8,000 for the 3 per cent, increase since 1861 ; so that 156,000 are not included in the Income Tax. 3. Unretumed profits under Schedule D esti- mated at 10 per cent, on £11,000,000 . . 1,100,000 4. The aggregate amount of £60 a year excused to persons with less than £lOO a year . . 1,300,000 5. The 156,000 Incomes under £100 a year who do not pay Income Tax, at £50 each . 7,800,000 Making the total Income of the Upper and Middle Classes 42,516,000 The earnings of the Manual Labour Class have Class been calculated by occupations and classes in the Incomes. Incovie of Scotland. 55 same maimer as for England. Their nnmbers in chap. v. 1867, with 3 per cent, increase, are 1,122,000. The rate of wages has been taken for men and women at an average of 2s. per week less than in England, and for boys and girls Is. to Is. Qd. less ; with exceptions in the case of agriciiltTiral labourers and the linen manufacture. The deductions are the same as for England. Their total earnings are thus estimated at £31,746,000 Dividing the Income subject to Income Tax in Total ° _ •' Scotch the same proportion as Schedule D, and the incomes. earnings of the Manual Labour Class into the same three groups of occupations as in England, the total Scotch Income appears as follows : — 66 Income of Scotland. Chap. V. Gross Income op Scotland, 1867. UPPER AND MIDDLE CLASSES. Class I. — Large Incomes. (1) £5,000 a year and upwards (2) £1,000 to £5,000 , . . II. — Middle Incomes. £300 to £1,000 111.— Small Incomes. (1) £100 to £300 (2) Under £100 Total . . . Assessments and Persona. Amount. 600 4,100 13,900 97,400 156,000 £ 10,068,000 8,505,000 7,464,000 8,679,000 7,800,000 272,000 £42,516,000 MANUAL LABOUR CLASS. IV. — Higher skilled Labour and Mamifactures. Men's average, £56 to £68 10s. v. — Lower skilled Labour and Manufactures. Men's average, £41 10s. to £48. VI. — Agriculture and unskilled Labour. Men's average, £16 10s. to £32 Total . . . Grand Total 137,000 558,000 427,000 6,454,000 16,543,000 8,750,000 1,122,000 £31,747,000 1,394,000 £74,263,000 Average This gives an average Income of £53 for every per head, person witli an independent Income or earnings ; and an average per head on the total population of 3,150,000, of £23 10s. Income of Ireland. 57 CHAPTER VI. INCOME OF IRELAND. Ireland presents a singular phenomenon — a de- chap. vi. creasing population and an increasing income. The population diminished from 8,196,000 in 1841 to 6,574,000 in 1851, or at the rate of nearly 20 per cent.; and again diminished in 1861 to 5,799,000, being nearly at the rate of 12 per cent. Dr. Farr has kindly furnished me with the official estimate of the population in the middle of 1867, at 5,557,000,* or a further diminution of 4 per cent. The Income Tax was only imposed in 1853, but the value of the property charged rose from £21,086,000 in 1855 to £24,438,000 in 1865 ; or an increase of 1 6 per cent. Wages have also considerably risen. Yet Ireland is the poorest of the three kingdoms. Her population is one-fourth of the estimated 2-1,000,000 of England, but her income chargeable to Income Tax is only one-twelfth of that of England. Her population is nearly double that of Scotland, and yet her income chargeable to Income 58 Income of Ireland. Chap. VI. Tax is £6,000,000 less than that of Scotland. But it will be seen that her total income is greater than that of Scotland. The income of her Upper and Middle Classes is as follows : — Upper and Middle Class Incomes, 1867. £ 1. Income Tax was charged in 1865 on . . 24,438,000 2. The increase since 1865 may be taken at . 300,000 So that the total amount charged in 1867 would be 24,738,000 This amount, at the average in Schedule D of £258, would be paid by 96,000 persons, leaving 338,000 of the Upper and Middle Classes with independent incomes who do not pay Income Tax (allowing for 4 per cent, decrease). 3. Unretumed profits under Schedule D esti- mated at 10 per cent, on £5,300,000 . . 500,000 4. The aggregate amount of £60 a year excused to persons with less than iglOO a year . . 1,000,000 5. The 338,000 Incomes under £100 a year, who do not pay Income Tax, at £40 each . 1,3,520,000 Total Income of the Upper and Middle Classes £39,758,000 The earnings of the Manual Labour Class have been calculated by Occupations and Classes in the same manner as for England and Scotland. Their numbers in 1867, allowing for 4 per cent, decrease, are 2,054,000. The rates of wages has been taken for men at an average of 5s. per week less than in England, except in the cotton industry, where they. Income of Ireland. 59 as well as women, boys, and girls, are taken at the chap. same rate as in England ; and at an average of 3s. less for women, except domestic servants, taken at 5s. less, and in agriculture, where they are taken at Is. Qd. less than in England ; and at an average of Is. less for boys and Is. &d. for girls, except in domestic service, where the girls are taken at 3s. Qd. less. The deductions are the same as for England. Their total earnings are thus estimated at £38,169,000. Dividing the Income subject to Income Tax in Total Irish the same proportion as Schedule D (an average ^^°^'^^- of £258), and the earnings of the Manual Labour Class into the same three groups of occupations ' as in England and Scotland, the total income of Ireland is : — 60 Income of Ireland. Chap. VI. Gross Income op Ireland, 1867. UPPER AND MIDDLE CLASSES. Class I. — Largd Incomes. (1) £5,000 a year and upwards Assessments and Persons. Amount. 400 £ 4,985,000 (2) £1,000 to £5,000 .... 2,700 6,379,000 II. — Middle Incomes. £300 to £1,000 14,400 7,347,000 III. — Small Incomes. (1) £100 to £300 (2) Under £100 Total 78,500 338,000 8,527,000 13,520,000 434,000 39,758,000 MANUAL LABOUR CLASS. IV. — Higher skilled Labour and Manufactures. Men's average, £50 to £62 10s. 85,000 3,750,000 V. — Lower skilled Labour and Manufactures. Men's average, £35 to £41 10s. 710,000 16,188,000 YL— Agriculture and unskilled Labour. Men's average, £10 10s. to £26 Total Geand Total 1,259,000 18,231,000 2,054,000 38,169,000 2,488,828 £77,927,803 This division of the population and income shows a great divergence of type from England and Scot- land. Both these countries have a large accumula- tion of wealth in the highest class of incomes ; and in the Manual Labour Class a great preponderance in the centre class of the most important manufactures Income of Ireland. 61 and lower skilled labour. But in Ireland the highest Chap. ti. fortunes are smallest ia aggregate amount, and each descending Upper and Middle Class of Income in- creases in its total. Similarly ia the Manual Labour Classes, highly skdled labour is very small in amount; and the agricultural and unskilled labour class is the largest, both in numbers and income. The average income for each person of indepen- dent means is £31, and for each person of the whole estimated population of 5,567,000 is £14. The table of average income for the three kingdoms may be interesting. Average Incomes of England, Scotland, and Ireland. England Scotland Ireland. Average for each person of indepen- dent income or Wages. £ 68 53 31 Average per head of the Population . £ 32 23i 14 62 Income of the United Kingdom. CHAPTEE VII. INCOME OF THE UNITED KINGDOM. Chap. VII. We are now able to add together the aggregate Incomes of England, Scotland, and Ireland, and to obtain the Income of the United Kingdom. The totals of the Upper and Middle Classes and Manual Labour Class are (in thousands) — Gross Income. United Kingdom, 1867. gross income. Persons with In- dependent Income, or Wages. Amount. Upper and Middle Classes . . Manual Labour Class .... 2,759,000 10,961,000 £ 489,474,000 324,645,000 814,119,000 13,720,000 In round numbers their earnings are £490,000,000 and £325,000,000, and the total £814,000,000 ; an amount exceeding all previous calculations of the Income of the nation. It is a wonderful thing that the Income of the United Kingdom. 63 gross annual income of the United Kingdom should chap.vii. exceed by £36,000,000 the whole £778,000,000 of the National Debt. I say gross income, because there is a fallacy in taking the amount which we have obtained, as Net Income, counted once over. The totals for the Upper and Middle Classes and its magni- for the Manual Labour Class are not less surprising. Without inquiring closely into the details, it is almost impossible to believe the aggregate results. I must own that this was my own case in 1866, when Mr. Gladstone stated that the aggregate income of the working classes exceeded £250,000,000. I am glad to have the opportunity of confirming his calculation. There may be many now incredulous as to the income of the Upper and Middle Classes, but I have no fear of the continuance of their un- belief. Estimating the income of a great and wealthy nation without careful study is like at- tempting to guess the number of grains of sand on the sea-shore, or the drops of water in a river; conjecture falls far short of the actual reality. It is necessary to repeat for the United Kingdom Table of the table which has been used for England, Scotland, income. and Ireland. 64 Income of the United Kingdom. Chap. VII. Income of the United Kingdom, 1867. UPPEE AND MIDDLE CLASSES- Class I. — Large Incomes. (1) £5,000 and upwards , (2) £1,000 to £5,000 . II. — Middle Incomes. £300 to £1,000 . . , III. — Small Incomes. (1) £100 to £300 . . Below Income Tax. (2) Under £100 . . Total . . Assessments and Persons. 8,500 48,800 178,300 1,497,000 Amount. 2,759,000 £ 126,157,000 83,324,000 87,723,000 110,950,000 81,320,000 £489,474,000 MANUAL LABOUR CLASS— Men's average Wages. IV. — Higher Skilled Labour and Mam/wfactwres. £50 to £73 V. — Lower Skilled Labour and Manufactures. £35 to £52 Yl.— Agriculture and Un- skilled Labour. £10 10s. to £36 . . . . Total . . . Grand Total 1,345,000 5,087,000 4,529,000 66,353,000 160,652,000 97,640,000 10,961,000 £324.645,000 13,720,000 £814,119,000 The £5,000 Incomes include £30,000,000 Incomes of 400 Companies respecting which see page 36. Income of the United Kingdom. 65 It is worth observing tliat the £100 line divides Chap. yi the total Income into two nearly equal portions of £408,000,000 and £406,000,000. It may be called the equatorial line of British income. Figures give so imperfect an idea of actual pro- Diagram portions that I have endeavoured to realize them in tuie-page. the accompanying diagram ; which represents accu- rately by spaces of half an inch square each third of £1,000,000 belonging to any class of Income ; and distinguishes the Upper and Middle from the Manual Labour Incomes. The waving line of de- marcation between the two classes shows that part of the latter class rise in their amount of incomes above some of the Upper and Middle Classes. It may be useful to ascertain how far this National income Income is derived from Capital, and how far from tlun/^^' Profits and Earnings. The income of the capital Earmngs. possessed by the Manual Labour Class is so small that for this purpose it may be disregarded. The capital possessed by the Upper and Middle Classes may be estimated from the Income Tax. Schedules A and C are wholly Capital, and Schedule D con- tains a considerable amount of income from Capital in foreign property and undertakings, and in English companies. Trades and professions require working capital, the interest on which, in the opinion of Appendix competent judges, amounts to one-fifth of their gross Table 3. 66 Income of the United Kingdom. Chap .VII. income. By these simple rules I arrive at an estimate, the details of which are worked out in the Appendix, showing the proportions as follows : — Estimated Income from Capital and from Profits and Earnings. United Kingdom, 1867. From Capital — £ Upper and Middle Classes 280,000,000 From Profits and Earnings — £ Upper and Middle Classes . . . 209,500,000 Manual Labour Class .... 324,500,000 — 534,000'000 Total . . £814,000,000 So that about one-third of the total income is derived from Capital ; two-thirds from Profits and Earnings. Previons Note. — The previous estimates of Income of the United Kingdom estimates. ]iave been : — £ 1801 230,000,000 ( 250,000,000 1822 — Lord Lirerpool . . . < to . ( 280,000,000 1841 450,000,000 1848 — Mr. Ray Smee (adding 52 millions for Ireland) 5iO,000,000 1858— Professor Leone Levi . . . 600,000,000 And in 1866 Professor Levi estimated the Income of the Worlcing Classes at £418,000,000. Sources of Income of United Kingdom. 67 CHAPTER VIII. SOURCES AND NET AMOUNT OF THE INCOME OP THE UNITED KINGDOM. We have still to inquire what are the great depart- Chap. ments of industry from which this income is derived, and to ascertain which of them are independent sources of wealth, and which only apparent sources witk a second-hand income derived from the con- tributions of the rest. Occupations have been classed by political econo- Productive ^ _ . and Non- mists in two categories : the Productive, such as productive agriculture or manufactures, — and the Non-produc- tive, such as the army or domestic service. But many occupations partake of both these characters, and cannot without violence be classed entirely with either one or the other. The occupation of Convey- ance by Land or Water is one of this kind. A very large portion of its functions are non-productive, in conveying persons or things for pleasure, or for mere change from one place to another. In another F 2 68 Sources and Net Amount of the Chap, portion conveyance acts simply as a retailer, by carrying goods from the dep6t when they are complete and at their standard price, to the customer or sub-customer. In the third portion alone is it quasi-productive, by enabling articles to reach the general market. Another instance is the class of tradesmen or dealers. To a certain extent they produce, but to a very great extent they simply retail, and for so doing reimburse themselves by a tax beyond the standard value of their wares, and so impose a burden on the community. Production appears to me to cease at the moment when it has lodged the product in the hands of the wholesale dealer. The product has then contributed its maxi- mum addition to the wealth of the nation, and is so much currency, capable of realizing a certain value, whether sent abroad or retained for home consump- tion. But, after that point, every additional agent or retailer diminishes its power of supplying the national wants. The retail dealer is in the nature of a servant, who is paid to fetch and distribute the articles of which there is need. Auxiiiai-y For thcsc reasons I suggest an intermediate class for occupations of a mixed character, and which, from the aid it often lends to production, I should call the Auxiliary Class. I should also place in this class the income derived from houses, which Income of the United Kingdom. 69 are for the most part connected but indirectly with Chap, production. The classification into Productive and Non-pro- Term Non- ductive is in reality of a superficial character, and Fnaccmate! inaccurate, because every class contribiites some- thing towards production. The soldier who guards industry, and the maid-servant who sets free her master for productive labour, as truly aid in pro- duction as the labourer himself. The physician who heals, the lawyer who arranges disputes, the clergyman whose secular ofiice is to promote virtue and morality, each fulfil an important function, without which the machinery of work would be impeded or stopped. Even the butterflies of fashion, so completely the creatures of idleness, re- present the most important^ of all the elements of production — the element of capital. It would be more accurate to classify the difierent occupations into the two heads of Productive and Auxiliary, and to drop the term Non-productive, But for the purpose of distinguishing the income Distinc- that is an original and fresh contribution to the iut^hy. ^^^ common stock from that which is merely derived from, the first, the three terms afford a useful dis- tinction. By income of the Productive Classes I mean income that is the earnings of production, the money received in exchange for the material 70 Sources and Net Amount of the Chap, products of the nation's toil ; and which is generally a new acquisition to the nation's property. By income of the Non-productive Classes I mean income paid out of the first income for services not directly productive, and which appears twice over in the total income of the two classes. By income of the Auxiliary Classes I mean income which in some instances belongs to the first of of these classes, and in others to the second ; and which sometimes receives first-hand, and sometimes second-hand or derived income. Take as an ex- ample, £10,000 worth of carpets made in Halifax for the French market. The price obtained at the French port is divided between the manu- facturer and his workmen, the railway and steam- boat, and the agents engaged in transmission. The net amount, say £6,000 after deduction of materials, forms part of their income, and appears in its proper place in the income assessed to Income Tax or in manual wages. In this instance the railway is pro- ductive. But the manufacturer and his workmen pay out of this income, wages to servants, fees to doctors and lawyers, and fares to railways for pleasure trips (the railway in this case being non- productive) ; and the income so paid out appears a second time in the account of income and earnings. So also with respect to houses ; the rent of the Income of the United Kingdom. 71 manufactory is first-hand income paid as rent to the Chap. •' ^ VIII. owTier out of the origiaal £10,000, before passing through any previous income ; the rent of the manufacturer's house and the operatives' cottages is second-hand, and comes out of their iacome. This is simple enough, but the difficulty arises cucuia- in considering the subsequent circulation of the income. m^oney. Do not the operatives and their master pay out of their income for corn and manufactured goods ; and will not, the income of the farmer and the cloth or cotton manufacturer be also second- hand, like the doctor's ? The answer appears to be that the wealth of a nation must be chiefly spent ia feeding and clothing its individual members. The carpet manufacturers in reality exchange a part of their original carpet income for an original corn income, and another part for an original cloth income ; and yet all three sorts of income are rightly set down as first-hand or fresh wealth of the nation. But the services of the doctor give no original product in exchange, and are simply paid by a deduction out of the carpet income. The nation produces, say, £500,000,000 worth of calico, cloth, machinery, corn, and other goods, the twelve months' yield of her industry, which is for the most part credited' to the producers as income, and out of which all her population have to live. They 72 Sources and Net Amount of the Chap, exchange amongst each other, eat part, are clothed " with part, sell to other nations, and get cash for part, and store up savings and capital. But the Auxiliary and Non-productive Classes have for the most part to be fed out of this income fund, and so far their income is credited over again in the national balance-sheet. I want to separate the two, and to show what is the original income-fund of the nation. The classes of income to be distinguished are : — I. Of the Productive Classes, derived from agriculture, mining, manufactures, or wholesale trade, and colonial and foreign property and loans. — For tlie Upper and Middle Classes it is found in Schedules A and B, part of Schedule C, and in Schedule D, excluding the retail trade. Among the Manual Labour Class, it includes the great bulk of their earnings, excluding only those named under the other two heads. II. Of the Auxiliary Classes, derived from houses, conveyance, and the retail trade. — For the Upper and Middle Classes it is for the most part assessed under houses, railways, and canals in Schedule A, and under trading profits in Schedule D. It also includes a very large number of clerks, shopmen, and women, with income under £100 a year. From the Manual Labour Class it includes the building trade and persons engaged on railways, roads or water, and employed by dealers in food. III. — Of the Non-Productive Classes, from the public service, pro- fessions, and domestic employments ; and also from fundholders in the Stocks of Great Britain, whose income is a mere debt from the nation. — It is comprised in Schedule B, and in part of Schedules C and D ; and includes the earnings of soldiers, saUors, police, and servants. From these data it is possible to form an ap- proximate division of the Income of the United Income of the United Kingdom. 73 Kingdom between these three classes. It is worked Chap. . . . ^iii- out in the Appendix, and gives the following result : — Productive, Auxiliary, and Non-Productivb Classes. United Kingdom, 1867. Amount of Income. I. Prodiictwe Classes. & £ Agricultural .... 165,764,000 Mimufacturiug, Mming, &c. 313,866,000 479,630,000 II. Auxiliary Classes. 196,000,000 III. Non-Productive Classes 138,370,000 £814,000,000 Thus the gross annual income of the country is £814,000,000, or £36,000,000 more than the whole National Debt. The productive iucome from agriculture and manufactures, the fund in which aU the National Income is first received, is £480,000,000, and may be considered as original earnings. The Auxiliary Classes have an income of £196,000,000, partly original earnings, and partly second-hand, paid out of' original earnings. The Non-Productive Classes have an income of £138,000,000, entirely second-hand, and paid out of original earnings. The Net Income of the United Kingdom, the original earnings out of which the nation provides 74 Sources and Net Amount of the (^AP. food and clothing, and pays all taxes and expenses, may be taken at from £550,000,000 to £600,000,000 a year. The second-hand or dependent income, which is paid out of the original earnings, and gives a deceptive magnitude to the national income roll, is from £260,000,000 to £210,000,000. And besides this, part of the net income consists of local industries, which depend for their existence on the prosperity of the larger manufactures. If any disaster happens to the principal means of production^ — as a food famine in an agricultural country, or a cotton famine in a manufacturing district, or a money famine in a city of miscel- laneous industry — the ruin of the chief producers brings with it the collapse of the Auxiliary Classes and local trades. Eetail dealers lose their business, railways their traffic, house-proprietors their rent, and all the minor employments are stopped. Every failure of the income of the Productive Classes causes an additional loss of more than half the amount in the rest of the community. The blow has a multiplying power. The Income of England is the largest of any nation, and shows wonderful good fortune and prosperity ; but we must not forget that it rests on an unstable foundation. The turn of trade, or obstinacy and short-sight- edness in our Working Classes, or a great naval Income of the United Kingdom. 75 war, may drive us from the markets of tbe world, Chap. and bring down our Auxiliary as well as our Productive industries. In our present complex civilization, the effect of such a calamity on a large scale can hardly be imagined. We might see our national income disappear far more rapidly than it has increased, and a period of suifering among our population of which no cotton famine or East London distress can afford an adequate idea. The Roman generals in their triumphal processions had a monitor upon their car to re- mind them of their mortality ; and a similar moral ought not to be forgotten in relating the triumphs of British industry. England's position is not that of a great landed proprietor, with an assured revenue, and only subject to occasional loss of crops or hostile depre- dations. It is that of a great merchant, who by immense skill and capital has gained the front rank, and developed an enormous commerce, but has to support an ever-increasing host of depen- dents. He has to encounter the risks of trade, and to face jealous rivals, and can only depend on continued good judgment and fortune, and the help of God, to maintain himself and his suc- cessors in the foremost place among the nations of the world. APPENDIX I. TABLE PAGE 1. ENGLAOT) AND WALES. — CLASSIFICATION OP POPULATION . 79 2. SCOTLAND DO. DO. . . 80 3. IRELAND DO. DO. . . 80 4. — METHOD OF CLASSIFICATION 81 5. UPPER and] middle classes, "WITH INDEPENDENT INCOMES, ENGLAND AND "WALES 82 6. MANUAL LABOUR CLASS, EAENING INDEPENDENT "WAGES, ENGLAND AND WALES 83 7. PERSONS "WITHOUT INCOMES. ENGLAND AND "WALES. . 8i APPENDIX II. NUMBER AND AVERAGE INCOME OF INCOME-TAX PATERS . 85 APPENDIX III. TOTAL ANNUAL PAUPERS 87 APPENDIX IV. 1. — CLASSIFICATION AND NUMBERS OF MANUAL LABOUR CLASSES 88 2. EARNINGS BY CLASSES ... 94 APPENDIX V. 1. INCOME OF UPPER AND MIDDLE CLASSES, 1867 ... 96 2. INECRASE OP CAPITAL CHARGED TO INCOME TAX — 1855 TO 1865 97 3. — ESTIMATE OF INCOME DERIVED FROM CAPITAL, AND FROM PROFITS AND EARNINGS 98 4. — PRODUCTIVE, AUXILIARY, AND NON-PRODUCTIVE INCOMES 99 79 APPENDIX I. TABLE 1. CLASSIFICATION OF POPULATION, ENGLAND AND WALES, 1861. Persons with Independent Incomes, I. Upper and Middle Under 20 years of age. Above 20 years. Total. Per centage OfTotal. Classes— (Table 5.) Males 136,301 1,194,232 1,330,533 Females .... Total .... II. Manual Labour 30,047 582,534 612,581 10 166,348 1,776,766 1,943,114 Above 20 years and under 65. Classes— (Tahle 6.) Males 1,151,141 3,655,232 4,806,373 Females Total .... Total persons of Inde- 823,608 1,715,746 2,539,354 37 1,974,749 5,370,978 7,345,727 pendent Incomes . . Persons without Independent Incomes. 2,141,097 7,147,744 9,288,841 47 Above 20 years. III.-(Table 7.) Males 3,254,456 333,455 3,587,911 Females Total .... Grand Total accounted for . 3,671,164 3367,418 7,038,582 53 6,925,620 3,700,873 10,626,493 9,066,717 10,848,617 19,915,334 100 80 Appendix I. TABLE 2. SCOTLAND. -CENSUS, 1861. Persons with Independent Incomfs. I. Upper andMiddleClasses — Males Females Total .... II. Manv/il Labour Class — Males Pemales .... Total .... Persons wiTHonT Independent Incomes. in. Males Females Total .... Grand Total . Under 20 years of age. Above 20 years. Total. Per centage of Total. 20,950 3,024 168,089 71,953 189,039 74,977 8.6 35.6 23,974 240,042 264,016 161,845 128,376 Above 20, and under 65 years. 514,993 284,081 676,838 412,457 290,221 799,074 1,089,295 314,195 1,039,116 1,353,311 44.2 55-8 529,079 567,316 Above 20 years. 54,892 557,696 583,971 1,125,012 1,096,395 612,588 1,708,983 1,410,690 1,651,704 3,062,294 100-0 TABLE 3. IRELAND.— CENSUS, 1861. Persons with Independent Incomes. I. Upper and Middle Classes — Males Females ..... Total .... II. Manual Labour Class — Males Females Total .... Total persons with Inde- ) pentent Incomes . . ( Persons without Independent Incomes. in. Males Females Total .... Grand Total . Under 20 years of age. Above 20 years. Total. Per centage of Total. 23,954 6,999 274,378 147,431 298,332 154,430 /■8 37.5 30,953 421,809 452,762 320,654 233,128 Above 20 years, and under 65. 1,115,630 506,365 1,436,284 739,493 553,782 1,621,995 2,175,777 584,735 2,043,804 2,628,539 45-3 54'7 951,900 1,037,457 Above 20 years. 150,854 1,030,249 1,102,754 2,067,706 1,989,357 1,181,103 3,170,460 2,574,092 3,224,907 5,798,999 100-0 'Appendix I. TABLE 4. METHOD OP CLASSIFICATION OF POPULATION. 81 Upper and Middle Manual Labour Dependent Classes. Classes. Classes (without income). General Rules. General Rules. General Rules. All Persons of Rank and All Workmen and La- All Wives (not otherwise Property. bourers. described). Officers. Servants. Children and Agents. Soldiers. Relatives at home. Learned Professions. Seamen. Scholars. Mercantile Men. Pensioners. Paupers. Dealers, tradesmen, Drivers. Prisoners. and persons who Warehousemen. Vagrants. buy or sell. Artificers. Manual Labour Owners. (Except Foremen and Classes above sixty- Masters and Superintendents). five years old. Mistresses. Superintendents. CoUeotors. Foremen. Measurers. Clerks. Shopmen. Special Cases. Special Cases. Special Cases. Sub-order. Sub-order. Sub-order. 1. One-third Police. 1. Two-thirds Police. 4. One-half Widows (not 4. One-half Widows (not otherwise described). otherwise described). 8. Two-thirds Farmers and Graziers, and their Sous, &c. Their Wives, 19,000. One-haK Farm BaUifis. 11. Masters, 32,000 ; Mis tresses, 30,000. 12. One-halfMalesandall Females m Animal Food, less Butchers' Wives. One-half Males and and all Females in Vegetable Food. Three-fourths Males and all Females in Drinks and Stimu- lants. Farmers and Graziers an d their Son s. Wives, Daughters, &c. one- third. One-half Farm Bailiffs. 1- 11. One-half Shoemakers' Wives. 12. One-half Males in Animal and Vege- table Food. One-fourth Males in Drinks and Stimu- lants. Farmers and Graziers' Wives, 90,000. Their Daughters, &c. two-thirds. 11. One-haK Shoemakers' Wives. 12. Butchers' Wives, 82 Appendix I. TABLE 5. England and Wales, 1861. UPPER AND MIDDLE CLASSES, WITH INDEPENDENT INCOMES. Ccnsug Class and Order. Males. Females. Under 20. 20 and upwards. Under 20. 20 and upwards. J. Professional — 1. Government . . 1,889 50,497 194 3,720 2. Army and Navy- Officers . . . 1,341 13,340 _ . 3. Learned Professions 23,150 146,815 16,678 76,020 II. Domestics — 4. Widows .... — — 34 134,537 5. Board and Lodging 70? 72,627 949 84,849 III. Commercial — 6. Persons who buy or sell .... 23,414 130,820 1,864 27,545 7. Conveyance . . 3,825 23,590 69 2,190 IV. Agricultural— 8. Land 3,143 218,431 297 49,780 9. Animals . . . 1,201 16,377 3 121 V. Industrial — 10. Art and Mechanic productions . . 3,620 76,471 293 26,854 11. Textile and Dress 12,800 71,100 — 30,000 12. Food and Drinks. 31,306 176,308 5,351 51,958 13. Animal substances — 400 14. Vegetable sub- stances . . . 1,714 14,161 575 2,108 15. Minerals . . . 5,108 56,297 1,459 3,184 VI. Indefinite — 16. Miscellaneous . . 2,750 4,459 1,493 3,027 17. Rank or Property 331 22,539 788 86,641 Foremen, Overlookers, and Timekeepers — 100,000 — — 1 QC Qm 1 IQ/t 050 30 047 fiS9 fiSd Appendix I. TABLE 6. England and "Wales, 1861. MANUAL LABOUR CLASS, EARNIirS INDEPENDENT WAGES. 83 Males. Females. Census Class and Order. Under 20. 20 to 65. Under 20. 20 to 65. I. Professional — 1. Government . . 1,894 2S,036 — — 2. Soldiers & Sailors 17,864 91,842 — — II. Domestic — 5. Servants 38,765 94,672 383,022 649,643 III. Commercial — ■ 7. Conveyance . . 89,377 300,367 2,603 3,726 IV. Agricultural — 8. Land .... 309,483 879,391 40,759 127,285 9. Animals . . . 10,863 53,576 73 144 V. Industrial — 10. Art and Mechanic Productions , . 151,522 621,097 10,569 20,975 11. Textile and Dress 200,671 559,315 350,953 869,162 12. Food and Drinks . 24,000 107,180 — — 13. Animal Substances 8,538 37,684> 2,539 4,000 14. Vegetable Sub- stances . . . 19,248 83,162 5,969 9,295 , 15. Minerals . . . 223,158 643,801 23,617 26,927 VI. Indefinite — 16. Labourers, &c. . 55,758 255,109 3,504 4,589 1,151,141 3,655,232 823,608 1,715,746 G 2 84 Appendix I. TABLE 7. England and Wales, 1861. PERSONS WITHOUT INDEPENDENT INCOMES OR WAGES. Class and Order. Males. Females. Under 20. 20 and upwards. Under 20. 20 and upwards. 11. Wives, Children, Scholars, and Widows . . . 3,250,845 12,288 3,648,341 3,012,893 IV. Farmers' Wives and all Daughters, &o. — — 19,129 126,758 V. Half Shoemakers' Wives . . . 40,000 Butchers' Wives — — 153 25,144 VI. Tramps .... — 2,000 — — Prisoners, Vagrants, Criminals, <^c. . 3,611 16,971 3,541 53,870 Manual Labour Classes above 65 years of age . — 302,196 — 108,753 3,254,456 333,455 3,671,164 3,367,418 Note. The Tables for Scotland and Ireland have been worked out in the same w:iy. 85 APPENDIX 11. NUMBER AND AVERAGE INCOME OP INCOME-TAX PAYERS, ENGLAm) AND WaLES. In calculating the number of Income Tax payers, it is necessary to remember that those who appear as paying on less than £100 a year, have other income for which they appear in other Schedules ; and that only one of these appearances ought to be taken into account. The information respecting the numbers charged is not given in all the Annual Reports, and the proportions must be taken from different years. Schedule B is given for 1858-9 in the Commons Return, 300, 1860. The income charged to duty was J26,600,000 ; and the persons charged on iuoomes above ^100 was 54,000 ; below JlOO, 207,000. Schedule C was found to be paid in 1850 on £27,000,000 by 204,000 persons. But examination of 21,000 accounts in Consols showed that only one-fourth were above £100 a year. Assu mi ng this proportion for the rest, Schedule E in 1864 was charged on £17,487,000, paid by 97,600 persons, of whom 67,000 had more than £100 a year. Schedule Dm 1864 was charged on £95,600,000, and paid by 297,000 persons, of whom 246,000 had above £100 a year. Schedule A is paid in the first instance by the occupiers, and no. means exist of ascertaining the actual number of owners who ulti- mately bear it. The income charged in 1864 was £125,000,000, and this on the same scale of individual income as Schedule D would be paid by 379,000 persons, of whom 314,000 would have £100 a year. 86 Appendix II. The total income for these Schedules and years was £292,000,000 ; and the payers with more than £100 a year were 731,000. The number of payers under a £100 a year was 504,000 ; of whom one-third at least appear also among the first 731^000, and haK the remainder, or one-third of the whole (169,000), will be the net number to be added. Hence the total number of tax-payers for the £292,000,000 wiU be 900,000 ; giring an income of £323 each ; being nearly the same as the average for Schedule D. But, in consequence of the number of English Companies, I have taken the average for England and Wales at only £306. In the net number so obtained there will be, besides those just mentioned, a large number of persons who appear twice or oftener : such as merchants and professional men assessed under Schedule D, who also pay more than £100 under Schedvde A as landed proprietors or owners of houses ; or imder Schedule B on a farm ; or under Schedule C as fundholders in British or Colonial Stocks. It is roughly estimated that these duplicate and triplicate appearances balance the number who are omitted through their asae-ssments being made upon their partnership. 87 APPENDIX III. TOTAL ANNUAL PAUPERS. Bt the kindness of Mr. Purdy, of the Statistical Department of the Poor Law Board, I have been furnished with the only return in existence of total annual Paupers. It was for the parochial year 1857 ; — Paupers, indoor and outdoor, relieved during the half-year ending Michaelmas, 1856 . . . 1,845,782 „ „ „ only on 1st July, 1856 796,102 Paupers, indoor and outdoor, relieved during the half-year ending Lady-day, 1857 . . . 1,934,286 „ „ „ only on 1st Jan., 1857 843,430 The apparent total for the two half-years is . 3,780,068 But from this must be deducted the whole num- ber of Paupers relieved on Michaelmas-day, 1856— say 800,000 Leaving the net total 2,980,000 Being 3 J times the number on the 1st January. ■ Mr. Purdy, in the discussion before the Statistical Society, maintained that a greater deduction ought to be made than the whole number of paupers on Michaelmas-day. But I am unable to see how this can be. 88 APPENDIX IV. MANUAL LABOUR CLASSES, England and Wales, 1867. Table I. CLASSIFICATION AND ESTIMATED NUMBEKS, Class IV. HIGHER SKILLED LABOUR AND MANUEACTURES. Instru- ment makers and En- gine drivers. SUBDIVISION I. Men's Weekly W^es, 35s. Numbers. Net Annual Earnings, less Deductions for Loss of "Work, Sick, & Paupers. Men— £ (a) Makers of complicated instruments. such as Opticians, 1,500 ; Philosophical Instrument Makers, 1,000 ; Scale Makers, 1,150 ; Surgical Instrument Makers, 650 ; Leather Case Makers, 2,200 ; Watch Makers, 15,400 ; Gold, Silver, and Precious Stones, 11,000 32,900 (V) Engine Drivers 9,300 42,200 Boys, 10,500 ; Women, 2,300 ; Girls, 1,800 14,600 3,366,800 Total 56,800 Appendix IV. Class IV. — continued. 89 SUBDIVISION II. Men's Weekly Wages, 28s. to 30s. Men — (a) Printers, 19,200 ; Bookbinders and Bookfolders, 5,000 ; Lithographers, &c. 4,150 (5) Manufacturers of Hats, 9,000 ; Comb, Bone, and Ivory, 3,000 ; Wood Carviag and Toys, 6,500 ; other Workers in Wood, 4,100 ; Earthenware, 20,300 ; Glass, 9,700 ; Iron, 91,700 ; Cutlery (Arms and Tools), 44,250 ; Musical In- struments, 2,200 ; Cabinet Makers and Upholsterers, 39,000 (c) Carpenters, 136,000 ; Builders, 9,900; Brickmakers, 29,000; Brick- layers, 65,000; Masons, 69,600; Slaters, 4,500 ; Plasterers, 14,500 ; Paper Hangers, 1,900 ; Painters, 57,200 . . . {d) Shipbuilders and Shipwrights, 35,000 ; Sawyers, 28.000 ; Coopers, 14,500 ; Turners, 5,400 (e) Bakers'Workmen, 30,000; Butchers' Men, 40,000 BoTs, 208,900; Women, 38,000; Giels, 20,700 Total Subdivision . . . Total of Class IV 28,350 229,750 387,600 82,900 70,000 798,600 267,600 Net Ammal Earnings, less Deductions for Loss of Work, Sick, & Paupers. 1,066,200 1,123,000 52,782,200 £56,149,000 Books. Iron and other ma- nufactures. Building trades. Ships. Bread and meat 90 Appendix IV. Carriers by water. Coaches and har- ness. Hardware and other manufac- tures. Class V. LOWER SKILLED LABOUR AND MANUFACTURES, SUBDIVISION III. Men's Weekly Wages, 25s. Numbei'S. Men — (ft) Carriers on Canals, Bargemen, and Watermen, 29,300 ; Warehousemen, 15,200 ; Seamen, 100,000 (6) Hair Dressers, 8,000 ; Coach Makers, 16,000 ; Harness Makers, 14,000 (c) Manufacturers of Machines and Implements, 80,000 ; Hosiery, 20,000 ; Lace, 6,700 ; Mixed Materials, 8,000 ; Tobacco, 2,900 ; Linen, 7,100 ; Patterns and UmbreUas, 5,500 ; Paper, 12,000 ; Ropes, 7,300 ; and other articles in Hemp, 4,000 ; Soapboilers, 1,260 ; Tallow Chandlers, 3,000 ; Skinners, 1,400 ; Tan- ners, 7,200; Curriers, 10,600; Oilmen, Polishers and Japanners, 8,500 ; Workers in Bark, Cane, Rush and Straw, 11,000 ; Salt, 1,700 ; Whitesmiths, Blacksmiths, and Hardware, 130,000 ; Copper, 4,400 ; Tin and Quicksilver, 13,000 ; Zinc and Lead, 3,500 ; Brass and Mixed Metals, 30,000 ; Gas Works, 8,000 ; Dockyard Work, 12,470 BoTS, 143,600 ; Women, 93,000 ; Girls, 57,700 Total Slbdi vision . . . 144,500 38,000 Net Annual Earnings, less Deduetions for Loss of Work, Sick, & Paupers. 399,500 582,000 294,200 876,200 32,182,500 Appendis IV. 91 Class V. — continued. SUBDIVISION IV. Men's Weekly Wages, 21s. to 23s. Nmubers. Net Annual Earnings, less Deductions for Loss of Work, Sick, & Paupers. Men— £ (a) Carriers on Roads, 56,700 ; Coach- men and Cabmen, 25,000 ; Letter Carriers, 11,500 ; Eailway Servants and Police, 25,500 ; RaUway Labom-ers, Platelayers, Navvies, 39,000 .... 157,700 (6) Servants, 98,600 ; Coalheavers, 11,600 ; Chimney Sweepers, 4,300 ; Waterworks, 1,800 116,300 (c) Cotton, Calico and Fustian, 143,000 ; Wool and Worsted, 95,000 ; Sugar Refiners, 2,600 ; Chemical, 15,000 255,600 [d) Boot and Shoe (workmen), 157,000 ; Millers, 20,000 ; Brush Makers, 7,000 ; TaUors, 83,000 267,000 (e) Miners— Coal, 173,000 ; Copper, 12,000 ; Tin, 9,000 ; Lead, 14,000 ; Iron, 20,000 ; other Mines, 5,500 . . . BoTS, 350,500 ; Women, 296,000 ; 233,500 1,030,000 GiELS, 187,500 834,000 Maidservants, 692,000 ; Do. Girls, 386,800 Total Subdivision. . . Total op Class V 1,078,800 92,738,500 2,942,800 3,819,000 £127,921,000 Carriers by land. Sei-vauts. Cotton, Woollen, and other manufac- tures. Shoe- makers, Tailors, &c. Miners. 92 Appendix IV. Class VI. UNSKILLED LABOUR AND AaRICULTURB. SUBDIVISION V. Men's Weekly Wages, 16s. to 20s. Numbers. Net Annual Earnings, less Deductions for Loss of Work, Sick, & Paupers. Men — £ Public ser- (a) Seamen, E.N. 12,540 ; Mariners, vice. 7,000 ; Militia, 2,400 ; Coast Guard, 3,800 ; Police, 14,500 ; Government Messengers and Workmen, 2,100 . . . 42,340 Eural ma- uufac- tures. Quanies. (6) Straw, 1,820 ; Gloves, 2,700 ; Maltsters and Brewers, 25,000 .... (c) Stone, 18,000 ; Slate, 7,000 ; Limestone, 4,700 29,520 29,700 Animals. {d) Horsekeepers, Gamekeepers, and Drovers, 44,000 ; Fishermen, 50,000 . . (e) Dock Labourers, 29,500 ; Mes- 94,000 Docks and Porters. sengers and Porters, 35,300 BoTS, 89,700 ; Women, 45,000 ; Girls, 64,800 260,360 24,280 158,980 11,922,800 Total Subdivision . . . 419,340 SUBDIVISION VI. Men's Weekly Wages, 14s. Men— Agricul- tiire. (a.) Agricultural Labourers, Shepherds, and Farm Servants, 880,040 .... 880,040 Labourers. (6) Labourers, 258,000 ; Eoad La- bourers and Scavengers, 10,500 . . . Boys, 364,700 ; Women, 127,000 ; Girls, 36,110 Total Subdivision . . . 268,500 1,148,540 527,810 1,676.310 £42.313.400 Appendix IV. 93 Class 11.— continued. SUBDIVISION VII. Men's "Weekly Wages, 12s. Men — {a) Soldiers, 56,000 ; Chelsea and Greenwich Pensioners, 17,400 . . . . (6) Silk Manufacture, 34,500 . . . BoTS, 22,300 ; Women, 47,300 ; Gikls, 25,140 ToTAi Subdivision SUBDIVISION VIII. Women's Weekly Wages, 12.s. Women — ■ Laundresses, 149,008 ; Milliners and Dressmakers, 213,504 ; Shirtmakers and Seamstresses, 63,094 ; Staymakers, 9,571 ; Bonnet Makers, 5,094 ; Cap Makei-s, 3,013 ; Furriers, 1,043 ; Button Makers, 2,000 ; Fancy Workers, 1,043 . Girls Total Subdivision Total of Class IV. 73,400 34,500 107,900 94,740 Net Annual Earnings, less Deductions for Loss of Work, Sick, & Paupers. 202,640 447,200 97,470 Soldiers. Silk manu- facture. 544,670 £12,202,000 2,843,000 £70,659,000 N.B. The way in which these earnings are calculated is shown in the following Table. 94 Appendix IV. TABLE 2. EAENINGS BY CLASSES.— England and Wales. Class IV. HIGHER SKILLED LABOUR AND MANUFACTURES. Subdivision. Full work Average Weeldy Wages. Average Annual Income, less out of work, Sick, and Paupers. Total Amount. Total of Classes. Men . . Boys . . Women . Girls . . Total. II. Men . . Boys . . Women . Girls . . Total. 42,200 10,480 2,290 1,800 56,770 798,600 208,900 38,000 20,700 1,066,200 36s. Od. 10s. Od. 8s. 6d 6s. Qd. is. to 30s. 9s. Od. 9s. Gd. 6s. 6d. 73 21 18 13 10 60 18 10 19 13 10 3,080,600 220,080 41,220 24,300 47,916,000 3,864,650 722,000 279,450 Class V. LOWER SKILLED LABOUR AND MANUFACTURES. III. Men IV. Women , Gills . , Total , Men . . . Boys . . . Women . . Girls . . . Maid Servants Do. Girls . . Total . . 582,000 143,740 93,000 57,780 876,520 1,028,000 350,530 296,000 187,560 694,160 386,810 2,943,060 25s. Od. 8s. Od. 9s. 6d 6s. 6d. 23s. to 21s. 7s. 6d. 10s. Od. 6s. Od. 14s. Od. lis. Od. 52 16 10 19 13 10 46 15 10 21 12 10 32 10 23 30,264,000 2,371,710 1,767,000 780,030 47,288,000 5 433,210 6,216,000 2,344,500 22,560,200 8,896,630 Carried forward . 3,366,200 52,782,300 35,182,740 92,738,540 £184,069,780 Appendix IV. 95 Class VI. UNSKILLED LABOUR AND AGRICULTURE. SnbdiTision. Number. Full work Average Weekly Wages. Average Annual Income, less out of work, Siek, and Paupers. Total Amount. Total of Classes. V. Men. . . Boys . . Women Girls . . Total. . VI. Men. . . Boys . . Women Girls . . Total . . VII. Men. . . Boys . . Women . Girls . . Total . . Vlii. Women . Girls . . Total . . 260,360 89,700 45,200 24,280 20s. to 15s. 6s. 6rf. 9s. Od. 7s. (Sd. Us. Od. 4s. 6d. 5s. 6d. 4s. 6d. Us. 6d. 10s. Od. 6s. Od. 7s. Od. 7s. Od. 12s. Od. 5s. Od. Brough £ s. 36 10 13 10 18 10 15 10 33 8 9 10 8 30 Ol 20 O' 12 10 14 10 14 10 25 10 10 Grand t forward . £ 9,503,140 1,210,950 830,500 376,340 £ 184,069,780 11,922,930 42,313,480 4,220,880 12,202,070 419,340 37,900,500 2,917,600 1,206,50.0 288,880 1,148,500 364,700 127,000 36,110 1,676,310 2,892,000 278,500 685,850 364,530 5 73,400 \ 34,500 22,280 47,300 25,140 202,620 11,180,000 1,022,070 447,200 97,340 544,540 Total . . £254,729,140 96 APPENDIX V. TABLE 1. INCOME OF UPPER AND MIDDLE CLASSES, 1867, Arranged by Schedules of Income Tax. United KiNaooM. Income charged 1S65. Estimated Increase. UnretuiTied Income Tax. Total, 1867 £ £ £ £ Schedule A . . 154,119,000 8,500,000 — 162,619,000 Schedule B . . 35,564,000 500,000 — 36,064,000 Schedule C . . 330,71,000 1,000,000 — 34,071,000 Schedule D . . 120,148,000 4,000,000 17,600,000 141,748,000 Schedule B . . 21,528,000 — — 21,528,000 £364,430,000 £14,000,000 £17,600,000 £396,030,000 1867. Incomes excused aa Incomes under £10 under £60 . 12,300,000 81,320,000 93,620,000 . . . . Total. . . £489,650,000 The above Table is used in Tables 3 and 4. Appendix V. 97 TABLE 2. INCREASE OF CAPITAL— 1855 to 1865. The increase of Income, from, Capital charged to Income Tax from 1855 to 1865 was— £ Schedule A (all the increase) .... 37,650,000 „ B (one-iiffch of the increase— see p. 65) 1,050,000 „ C (aU the increase) .... 7,300,000 „ D (all increase of foreign property and one-fifth remainder) . . , 16,000,000 £62,000,000 Capitalized at an average of 5 per cent., this gives 1,240 millions sterling as the increase of Capital actually diarged to Income Tax in 1865 over that in 1855. H 98 Appendix V. TABLE 3. ESTIMATE OP INCOME DEEIVED FROM CAPITAL AND FROM PROFITS AND EARNINGS. Capital — £ £ Schedule A, Lands, Houses, Mines,' &c. (all) 162,500,000 Schedule B, Farming Profits, one-fifth (being interest on the capital employed by the farmer) 7,200,000 Schedule C, PubUc Funds (all) . . . 34,000,000 Schedule D, (1) Foreign Property and Undertakings, and Capital in some English Com- panies (estimate) .... 30,000,000 (2) One-fifth of Profits in remainder of Schedule 22,800,000 Incomes excused as below £60 and Incomes below £100 23,500,000 (One-fourth may be taken, including incomes from land or personal property as weU . as the proportion of profits by the preceding rule) .... — 280,000,000 Profits and Earnings — Schedule B, remainder, or four-fifths . . 28,800,000 Schedule D, remainder .... 89,000,000 Schedule E, Public Offices and Annuities . 21,500,000 Incomes excused, and Incomes below £100 remainder 70,200,000 Manual Labour Class (all) . . . 324,500,000 534,000,000 Total . . ... £814,000,000 Appendix V. 99 TABLE 4. PRODUCTIVE, AUXILIARY,. AND NON-PRODUCTIVE INCOMES. Uniteh Kingdom, 1867. I. Productive Classes. (1.) AcfRICULTURB. Schedule A. Lands 55,500,000 „ B. (aU) . ... .'36,064,000 Incomes excused as under £60 1 Incomes under £100 . . . ) The number of persons is about 22-| per cent, of the Upper and Middle Classes with Incomes. Taking this proportion of the Total Income of £93,600,000 .... 21,000,000 Agricultural Labourers (Wages in Summary) 53,200,000 165,764,000 (2.) Manufactures, Mining, Monet, &c. Schedule A. Miscellaneous .... 16,118,000 „ C. Colonial and Foreign Funds (estimate) . . ... 14,000,000 „ D. All except Professions and Retail Trade . 107,748,000 Incomes excused as under £60 j Incomes under £100 . . . i The number of persons is about 9.i\ per cent, of the Upper and Middle Classes with Incomes. Taking this proportion of Total Income of £93,600,000 ... . 21,000,000 Manual Labour Class employed in Manu- factures and Mining (Wages in Sum- mary) . . . . 155,000,000 313,866,000 Carried over . £479,630,000 100 Appendix V. Brought forward . . £479,630,000 II. — Auxiliary Class. Schedule A. — Houses, Railways, and Canals .... £91,000,000 „ JS.— Retail Trades festimate) 14,000,000 Incomes excused as under £60 ) ., ^ ^ , See Table 1. ".]' Incomes under £100 The number of persons is about 31 per cent, of the Upper and Middle Classes with Incomes. Taking this proportion of Total Income of £93,600,000 29,000,000 Manual Labour Class. Building Trade, Conveyance, and Food (Wages in Summary) . . . 62,000,000 196,000,000 III. — Non-Productive Classes. Schedule C (British Funds) . . . 20,071,000 „ B (professional men) . . 20,000,000 „ i; (aU) 21,528,000 Incomes excused as under £60 ) Incomes under £100 ... f The number of persons is about 24 per cent, of the Upper and Middle Classes with Incomes. Taking this proportion of Total Income " of £93,600,000 ... . 22,620,000 Manual Labourers — Public Service and Domestic (Wages in Summary) 54,151,000 138,370,000 £814,000,000 CORNELL UNIVERSITY LIBRARY 924 054 519 057 mt ^^m- £