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  _FOR OFFICIAL USE._


  RIALTAS SEALADACH NA HÉIREANN.

  MINISTRY OF ECONOMIC AFFAIRS.




  REPORT

  ON THE

  COST OF LIVING

  IN

  IRELAND

  JUNE, 1922.




DUBLIN:
PUBLISHED BY THE AUTHORITY OF THE STATIONERY OFFICE.


To be purchased through any Bookseller or directly from
EASON & SON, LTD., 40 AND 41 LOWER SACKVILLE STREET, DUBLIN.


1922.

_Price One Shilling._




PREFACE.


It having been represented to the Provisional Government that it was
desirable to calculate an official figure indicating in respect of
Ireland the change in the cost of living at the present time as compared
with the cost of living in 1914, the Provisional Government appointed
for the purpose on 10th June, 1922, a Committee comprising
representatives of the Ministries of Agriculture, Finance, Economic
Affairs and Labour. The Committee reported on the 4th August, 1922, and
the result of its enquiries, together with the Committee's detailed
explanation of the procedure adopted, are appended hereto.

The conclusions set out in the report represent the closest
approximation which is practicable to the average increases in the cost
of maintaining, in particular months of the current year as compared
with July, 1914, the same standard of living for a family dependent on
wage earnings in places with 500 or more inhabitants. The inquiry
applied to the whole of Ireland, and its basis is therefore broad enough
to be reasonably dependable for any practical purpose to which a
calculation as to changes in the cost of living can usefully be applied.

It is proposed to arrange for the calculation at intervals of three
months of a cost of living figure on the same basis as that adopted by
the Committee for the purpose of this report. September will be the next
month for which a figure will be determined.

It is to be observed that the information collected in the course of
this inquiry has incidentally revealed relations between the wholesale
and the retail prices of several important commodities and between the
prices of the same commodity in similar localities which require
explanation. This matter is being further examined with a view to
determining whether any undue advantage is being taken of the general
body of consumers, and, if that be the case, to the adoption of
appropriate remedies.

MINISTRY OF ECONOMIC AFFAIRS,
_23rd August, 1922_.




THE COST OF LIVING

IN

IRELAND.


REPORT

_To the Chairman, Provisional Government, Ireland._


By minute dated the 10th June last we were appointed by the Government
to determine the cost of living in Ireland for the months of March and
June, 1922, as compared with the cost of living in July, 1914, on such a
basis as would show the average increase in the cost of maintaining the
same standard of living for a family dependent on wage earnings. We were
asked to complete our calculations not later than July 15th, if
possible, but owing to the fact that a considerable proportion of our
staff were unable to reach our offices during the recent troubles in
Dublin we were given until the 25th to complete our work. The following
letter was sent to the Head of the Government on the 26th July:--

     "A Chara,--The Report of the Cost of Living Committee is not yet
     finally drafted, but the main lines of it have been agreed upon. We
     think, therefore, that we ought to acquaint you at once that our
     investigations show that the percentage increase in the Cost of
     Living of Wage Earning Classes in Ireland between July, 1914, and
     June, 1922, is 85.2 per cent. and the increase between July, 1914
     and March, 1922, is 91.4 per cent.

     "Sinne, le meas mor,"

The following Report, while bringing out the points essential to a
purely Irish cost of living inquiry, can hardly be regarded as
exhaustive, in view of the mass of figures collected which could be
examined from many different points of view. Had we been able to spend a
longer time in digesting these figures we should not have arrived at any
different final result as regards the Irish cost of living figure; but
we think that many interesting and important facts might be brought out
by a further analysis of the figures which we have not had time to
undertake, and we suggest, therefore, that the Government should request
the Ministry of Economic Affairs to investigate more thoroughly, from
the point of view of their general economic significance, the figures
collected and compiled.


Method of Compiling Cost of Living Figures.

In every country in which cost of living figures have been obtained the
same method, as far as broad lines are concerned, has been followed. The
method adopted is to ascertain the average retail prices for a number of
representative commodities for the dates to be compared and then to
combine these retail prices in a single figure representing the change
in retail prices as a whole. This combination is not effected by a plain
average, but the individual price changes are "weighted" according to a
comparison of the amounts spent on each of the commodities concerned
(_e.g._, a change in the price of a commodity such as bread, must
obviously be given more "weight" than a change in the price of such
commodities as cheese or soap) and in order to determine the proper
"weight" to attach to the retail price changes, representative family
budgets are obtained showing the details of the actual expenditure of a
large number of households. By combining these budgets it is possible to
discover the relationship between the consumption of the various items;
for instance, 12s. may be spent on meat for every 5s. 6d. spent on
butter, and so on. The retail price changes can then be "weighted"
according to the results given by the budgets and the final figure
arrived at by combining them on these lines.


Stages of our Inquiry.

Our inquiry can, therefore, be divided into four main stages:

     =(A)= The collection of retail prices for July, 1914, and March and
     June, 1922.

     =(B)= The collection and analysis of representative family budgets
     by means of which to determine the "weighting" of the retail price
     changes.

     =(C)= The combination of the retail price changes by means of the
     "weights" so obtained into one final figure.

     =(D)= The results of applying different methods of "weighting."


(A) Collection of Retail Prices.

We found that as regards articles of food much of the information we
required had already been collected by the Ministry of Economic Affairs
who had obtained returns for July, 1914, and March, 1922, from 420
sources in towns of 500 persons and upwards; and also that retail prices
of a certain number of articles of food had been collected in 1914, in
Ireland by the Labour Statistics Branch of the Board of Trade.

Our first task was, therefore, to collect returns of the retail prices
in June, 1922, of all the commodities selected, and of the corresponding
prices in July, 1914, and March, 1922, where these were not already at
our disposal.

Forms were accordingly drawn up on which this information could be
collected and specimens of these forms are shown in the Appendix to the
Report.


(1) _Food, Clothing, Fuel and Light, and Sundries._

These forms for food, clothing, fuel and light and sundries, were sent
out for completion through the channels used by the Ministry for
Economic Affairs in its inquiry (viz.:--officials of the Post Office, of
the Ministry of Labour, and of the Local Government Board, and in the
Six-County area through other sources), and to the same towns as in that
inquiry (viz.:--towns with populations of 500 and over). In the case of
the larger towns more than one report was asked for, graduating from two
returns to twenty returns according to their population as shown in the
Census of 1911.

The following table summarises essential particulars regarding the
forms:--

  ---------------------------+-----------+----------+---------------------
                             |           |  Number  |
                             |   Number  |    of    |       Returns
             Form.           |  of Forms |   Towns  |      collected
                             |dealt with.|from which|         by
                             |           | received.|
  ---------------------------+-----------+----------+---------------------
  Prices (Food)           A  |    450    |   250 }  |
  Prices (Food, Fuel and     |           |       }  |Post Office, Ministry
    Light and Sundries)   B 2|    436    |   220 }  |   of Labour, and
  Prices (Meat)           B 3|    434    |   227 }  |   Local Government
  Prices (Clothing)       B 4|    436    |   216 }  |   Board Officials.
  Rents                   B 5|     91    |    71    |Rate Collectors and
                             |           |          |   Town Clerks.
  ---------------------------+-----------+----------+---------------------


(2) _Rents._--The forms for rents were issued through the Local
Government Board, and in the Six-County area through other sources, and
filled in for the most part by Rate Collectors in the several districts
and towns in Ireland. They were asked to state the rents in July, 1914,
and in March, and June, 1922, of about 20 houses in their districts
showing the number of rooms and the Poor Law Valuation, the latter
figures enabling us to ensure that the same classes of houses of wage
earners were being compared. Enquiry was also made in connection with
the rents of tenements, and due allowance was made for this in the final
figures. The rent figures include rates in every case.


(3) _Compilation of prices for individual commodities._--The next step
was to calculate from these returns the average retail prices of the
individual commodities selected, and this was done as follows:--

       *       *       *       *       *

One set of average retail prices was compiled from the returns of the
Post Office officials, and another from those of the other officials,
and a division of the forms was made on this basis.

The retail prices of food, etc. (on Forms A, B2 and B3), and of clothing
(Form B4) were then separately summarised in the two groups, viz.--those
received from the Post Office officials and those received from the
officials of the other Departments for July, 1914, and March and June,
1922.


(4) _Compilation of Rent Returns._

The rent returns were treated in precisely the same manner, except that
there was no division, since the returns were received through the Local
Government Board only.

On pages 7 and 8 is the list of average retail prices so compiled:--


(5) LIST OF PRICES.

THE FOLLOWING TABLE SHEWS RETAIL PRICES IN IRISH TOWNS OF 500 INHABITANTS
  AND UPWARDS; AS AVERAGED FROM RETURNS COLLECTED BY OFFICERS OF THE POST
  OFFICE, MINISTRY OF LABOUR AND LOCAL GOVERNMENT BOARD.

  -----------------------------------+-----------+-------------+-------------
                                     | Mid July, |  Mid March, | Mid June,
                                     |   1914.   |     1922.   |    1922.
  -----------------------------------+-----------+-------------+-------------
                                     |     | M.L.|      |  M.L.|      | M.L.
                                     | P.O.| and |  P.O.|  and | P.O. | and
                                     |     | L.G.|      |  L.G.|      | L.G.
  -----------------------------------+-----+-----+------+------+------+------
         FOOD.                    per|  d. |  d. |   d. |   d. |   d. |  d.
  Beef                            lb.|  8·0|  7·8|  13·5|  13·4|  13·4| 13·2
  Mutton                          lb.|  8·6|  8·3|  16·0|  15·5|  16·0| 15·5
  Pork Chops                      lb.|  8·9|  9·2|  17·5|  17·7|  20·1| 20·0
  Pork Sausages                   lb.|  8·7|  8·6|  16·8|  16·4|  16·3| 16·1
  Bacon                           lb.|  9·2|  9·5|  19·7|  17·9|  20·7| 19·0
  Butter, Irish Creamery          lb.| 13·9| 12·8|  23·9|  22·3|  23·2| 22·6
  Butter, Irish Farmers           lb.| 12·6| 10·6|  24·4|  20·0|  19·9| 18·9
  Cheese                          lb.|  9·8|  9·8|  17·8|  17·0|  17·4| 16·8
  Margarine, 1st grade            lb.|  7·6|  7·7|  11·7|  12·1|  11·8| 11·2
  Margarine, 2nd grade            lb.|  6·2|  6·1|   9·1|   9·6|   8·8|  8·4
  Lard                            lb.|  7·1|  7·3|  13·6|  11·5|  12·0| 11·6
  Milk, Fresh                   quart|  2·5|  2·6|   6·8|   6·4|   5·4|  4·9
  Condensed Milk, Irish       lb. tin|  6·8|  5·6|  13·1|  12·8|  11·9| 11·6
  Condensed Milk,                    |     |     |      |      |      |
    Imported                  lb. tin|  7·2|  6·2|  13·8|  13·4|  12·8| 11·8
  Eggs, 1st Grade               dozen|  9·6| 11·2|  19·5|  19·2|  19·0| 17·3
  Bread                    2 lb. loaf|  3·2|  3·0|   5·8|   5·6|   5·6|  5·6
  Flour, household             14 lb.| 19·8| 22·1|  36·6|  33·3|  35·7| 35·8
  Oatmeal                      14 lb.| 21·1| 23·7|  38·1|  41·6|  41·1| 41·3
  Rice                            lb.|  2·8|  2·7|   5·8|   5·6|   5·5|  5·4
  Potatoes, old                14 lb.|  5·5|  7·3|  12·8|  13·7|  16·6| 16·5
  Tea, Best                       lb.| 30·3| 30·5|  44·2|  45·4|  42·6| 42·7
  Tea, Cheapest                   lb.| 18·1| 18·3|  31·4|  29·1|  27·1| 26·4
  Sugar, white                       |     |     |      |      |      |
    granulated                    lb.|  2·2|  2·1|   5·9|   5·8|   5·9|  6·0
  Jam                             lb.|  6·6|  6·7|  16·2|  16·3|  15·4| 15·5
  -----------------------------------+-----+-----+------+------+------+------
                                     |     |     |      |      |      |
               CLOTHING.             |     |     |      |      |      |
                                     |     |     |      |      |      |
                WOMEN'S.             | s.d.| s.d.|  s.d.|  s.d.|  s.d.|  s.d.
                                     |     |     |      |      |      |
  Light Coats                        | 8 10|25  7| 53  0| 47  0| 51  8| 46  0
  Heavy Coats                        |30 10|31  7| 58  2| 57 11| 56  5| 56  4
  Costumes                           |44  2|41  7| 79  9| 77 11| 77  7| 76  4
  Blouses                            | 5  3| 4  8| 10  3|  9  5|  9  9|  9  1
  Skirts                             | 8  1| 5 10| 14  7| 11  2| 13  7| 10 10
  Stockings                          | 1  4| 1  5|  3  0|  2  9|  2  9|  2  8
  Combinations                       | 5  8| 5  0| 11  1| 10  0| 10  8|  9  9
  Corsets                            | 4  2| 3  8|  8  2|  6 10|  7 10|  6  8
  Underskirts                        | 4  1| 3  2|  7  8|  5 10|  7  4|  5  9
  Chemises                           | 2  5| 2  5|  4 10|  4  6|  4  9|  4  4
  Boots                              |11  2| 8  7| 22  9| 16  0| 21 11| 15  9
  -----------------------------------+-----+-----+------+------+------+------
                                     |     |     |      |      |      |
             GIRLS (OVER 6).         |     |     |      |      |      |
                                     |     |     |      |      |      |
  Coats                              |14  1|11  8| 25  9| 21  0| 25  1| 20  9
  Dresses                            |13 11| 9  7| 27  3| 17  7| 26  3| 17  3
  Stockings                          | 1  4| 1  2|  2  8|  2  2|  2  5|  2  1
  Combinations                       | 4  5| 3 10|  8  0|  6  9|  7  9|  6  8
  Stays                              | 2  9| 2  5|  5 10|  4  9|  5  6|  4  8
  Petticoats                         | 2  7| 2  2|  4 11|  4  1|  4  8|  4  0
  Chemises                           | 2  1| 1 11|  3  9|  3  3|  3  7|  3  2
  Boots                              | 8  4| 7  9| 16  6| 14  2| 15 10| 14  0
                                     |     |     |      |      |      |
  -----------------------------------+-----+-----+------+------+------+------
                                     |     |     |      |      |      |
                 MEN'S.              |     |     |      |      |      |
                                     |     |     |      |      |      |
  Overcoats (Readymade)              |34  3|33  7| 69  1| 64  3| 66  5| 63  4
  Overcoats (Tailormade)             |53  6|48 10|100 11| 93  3| 98  7| 91  8
  Suits (Readymade)                  |31  5|35  0| 67  9| 70  0| 66  2| 68  6
  Suits (Tailormade)                 |58 10|54  5|119  6|113 10|116  4|112  7
  Trousers (Readymade)               | 8  6| 8  1| 17  0| 15  5| 16  6| 15  0
  Trousers (Tailormade)              |15  7|13  9| 32  2| 29  8| 31  7| 29  0
  Singlets                           | 3  6| 2  8|  7  5|  5  2|  7  0|  5  0
  Drawers                            | 3  9| 2 10|  7  7|  5  3|  7  2|  5  2
  Shirts                             | 3  8| 3  1|  7  2|  6  5|  6 11|  6  4
  Socks                              | 1  2| 1  2|  2  5|  2  3|  2  3|  2  2
  Boots                              |12  5|11 11| 24  6| 23  3| 23  9| 22  9
                                     |     |     |      |      |      |
  -----------------------------------+-----+-----+------+------+------+------
                                     |     |     |      |      |      |
             BOYS (OVER 6).          |     |     |      |      |      |
                                     |     |     |      |      |      |
  Overcoats                          |16  8|14 11| 33  1| 29  0| 32  1| 27  9
  Suits                              |15  9|15  7| 31  7| 31  1| 30  5| 30  0
  Shirts                             | 2  1| 2  0|  4  2|  3  9|  3 11|  3  8
  Stockings                          | 1  3| 1  4|  2  6|  2  7|  2  3|  2  6
  Boots                              | 8  9| 7  8| 16  9| 13 11| 16  0| 13  6
                                     |     |     |      |      |      |
  -----------------------------------+-----+-----+------+------+------+------
                                     |     |     |      |      |      |
           OTHER COMMODITIES.        |     |     |      |      |      |
                                     |   d.|   d.|    d.|    d.|    d.|    d.
  Coal                        112 lb.| 17·4| 17·1|  38·9|  37·0|  37·2|  35·0
  Turf                        112 lb.| 13·7| 11·1|  29·9|  26·2|  30·1|  25·1
  Gas for Lighting        1,000 c. ft| 50·6| 51·5| 101·9   98·9| 101·0|  98·2
  Gas for Cooking         1,000 c. ft| 49·1| 48·7| 101·7|  97·1| 101·1|  96·6
  Electricity for                unit|  5·3|  5·3|  10·4|   9·7|  10·3|   9·4
    Lighting                         |     |     |      |      |      |
  Electricity for                unit|  3·0|  2·4|   5·7|   5·0|   5·7|   5·0
    Cooking                          |     |     |      |      |      |
  Candles                         lb.|  3·5|  3·8|   7·1|   6·8|   6·5|   6·3
  Paraffin Oil                 gallon|  8·3|  8·9|  20·4|  19·9|  19·8|  19·9
  Soap (Household)                lb.|  3·6|  3·6|   7·8|   7·3|   7·4|   6·9
  Pipe Tobacco                 2 ozs.|  7·0|  7·0|  17·0|  17·0|  17·0|  17·0
  Cigarettes               pkt. of 10|  3·0|  3·0|   6·0|   6·0|   6·0|   6·0

THE FOLLOWING TABLE shows Retail Prices in March and June,
1922, in respect of certain Commodities for which corresponding prices
in 1914 were not collected.

  ------------------------------------+-----------------+---------------
                                      | Mid-March, 1922.| Mid-June, 1922
                                      |--------+--------+--------+------
                                      |        |  M.L.  |        |  M.L.
                                      |  P.O.  |  and   |  P.O.  |  and
                                      |        |  L.G.  |        |  L.G.
  ------------------------------------+--------+--------+--------+------
                                      |   d.   |   d.   |   d.   |   d.
  Butter (Irish Factory)     per lb.  |  21·9  |  21·1  |  22·0  |  20·6
  Rice (Rangoon)             per lb.  |   4·1  |   4·0  |   3·9  |   3·8
  Rice (Java)                per lb.  |   6·1  |   5·9  |   5·9  |   5·6
  Jam (Strawberry)           per lb.  |  15·7  |  15·9  |  15·2  |  15·2
  Fresh Pork (Shoulders)     per lb.  |  16·8  |  17·2  |  17·4  |  17·4
  Fresh Herrings             per lb.  |  26·1  |  25·3  |  25·6  |  23·7
  Cod Steak                  per lb.  |  14·4  |  14·7  |  13·8  |  13·8
  Tea (Quality most used by           |        |        |        |
    working classes)         per lb.  |  36·1  |  35·0  |  33·4  |  32·1
  Cabbage                    per head |   3·6  |   3·7  |   3·4  |   3·1
  ------------------------------------+--------+--------+--------+------

The above prices, which were used as far as possible in conjunction with
other figures to arrive at the correct increases between July, 1914, and
March and June, 1922, in respect of commodities, less specifically
described in the returns for 1914 (_e.g._, Butter, Rice, Jam), will also
be of value in the future as an additional basis from which to calculate
the change in the cost of living.


NOTES ON RETAIL PRICES.

(_a_) _Collection of Figures for 1914._

There are obvious difficulties in the collection of figures for 1914
after so long a lapse of time, and the accuracy of these figures may
possibly be questioned.

Despite the eight years' interval, however, we believe these prices to
be reasonably accurate. The compilers of the returns were asked to get
figures in every case from the actual books kept by the shopkeepers; and
the food prices collected by us are in substantial agreement with those
collected by the Board of Trade in 1914. The latter are, as a matter of
fact, slightly higher than those collected by us, so that if they were
to be used in preference to our figures the resultant percentage
increase would be slightly lower than on the figures which we have
accepted.

(_b_) _Comparison Restricted to Strictly Comparable Articles._

A point to be noted is that in comparing prices at different dates it is
essential that articles of different quality should not be compared;
milk, for instance, is a simple commodity and is always comparable with
milk, but beef is a variable commodity inasmuch as sirloin beef is not
strictly comparable with shin beef; consequently special figures showing
the relative consumption and average prices of the different parts of
beef, mutton and bacon were obtained on Form B3 (see Appendix), and in
these cases the prices as returned for each description of meat are
separately weighted by the average quantities purchased in order to
arrive at the ultimate average prices for "beef," "mutton," etc.

As regards all other articles, it will be seen from the instructions on
the forms that pains were taken to explain that prices must only be
returned for strictly comparable articles.


(_c_) _Accuracy of Rent Figures._

A point likely to give rise to criticism is the low percentage increase
shown for rent. This figure is, however, the result of comparing the
actual returns sent us by the Town Clerks and Rate Collectors, who gave
the actual name of the street and the actual number of each house, and
on the closest investigation we have no reason to doubt the accuracy of
their figures. The average weekly rents (including rates) appearing from
those returns are:--

                   Average Weekly
                       Rent
                 (including Rates).
  July, 1914          4s. 0d.
  March, 1922         5s. 2d.
  June, 1922          5s. 2d.


(_d_) _Comparison of Figures received from Post Office and other
Sources._

It will have been noted from the Table of Retail Prices given above that
on the whole there is comparatively little difference between the sets
of figures compiled by the Post Office officials and those compiled by
the Ministry of Labour and Local Government Board officials, though the
Post Office figures tend to give a somewhat higher average increase of
prices. This is brought out by the following table of the ratios of
retail prices for the main groups of commodities for the three dates:--

  ---------------+-----------------+------------------+-----------------
                 | Mid-July, 1914. | Mid-March, 1922. | Mid-June, 1922.
  ---------------+--------+--------+---------+--------+--------+--------
                 |    A   |    B   |    A    |    B   |    A   |    B
  Food           |  52·4  |  54·6  |  104·8  |  102·8 |   100  |   100
  Clothing       |  52·7  |  52·9  |  103·9  |  101·7 |   100  |   100
  Rent (C)       |  78·9  |  78·9  |  100·4  |  100·4 |   100  |   100
  Fuel and Light |  46·6  |  48·1  |  104·8  |  104·4 |   100  |   100
  Sundries       |  50·5  |  51·9  |  103·2  |  103·1 |   100  |   100
  ---------------+--------+--------+---------+--------+--------+--------

The figures A result from the returns from the Post Office.

The figures B result from the returns from other Departments.

The figures C were obtained from only one Department--the Local
Government Board.

(In case the meaning of this table is not at once clear, it may be
explained that the first line, for instance, means that for 100s.
expended on food by the wage-earning households in June, 1922, exactly
the same quantities and exactly the same foods could, according to the
Post Office officials' returns, be purchased in March, 1922, for
104.8s., and in July, 1914, for 52.4s. and according to the other
returns for 102.8s. and 54.6s. respectively; and so on with the other
items).

The near agreement of these figures is a strong proof of their essential
accuracy. We ultimately decided to take the average between the two sets
of figures as representing the nearest approach to the truth at which we
could arrive.


(B) The Collection of Household Budgets.

(1) _Representative Budgets._

The second stage of our enquiry was to obtain representative household
budgets, from which to compile the "weights" by which the individual
price changes might be combined into a single final figure.

For this purpose a special Form was drafted (Form B6, a copy of which
appears in the Appendix) and some 5,000 of these forms were despatched
to National School teachers in every school in the country, accompanied
by detailed instructions (of which there is a copy in the Appendix) of
the method in which they were to be completed.

Notwithstanding the difficulties of the time when these budgets were
called for, and the fact that a number of forms were held up and perhaps
lost in the post, we were able to use 308 completed budgets of
wage-earning households, received from 112 towns. This number was quite
sufficient for our purpose. These budgets were excellently filled in,
and, apart from the fact that such a number is in itself a fair
guarantee of the statistical results obtained, we are satisfied for
reasons given below of the substantial accuracy of the budgets.

(2) _Wide Scope of Budgets._

The budgets received were from a very varied class of households, and as
will be seen from the following list, embraced the principal industrial
occupations. Labourers, Fishermen, Messengers, Servants, Pilots, Barmen,
Carpenters, Boatmen, Building Contractors, Motor Boat Drivers,
Plasterers, Ship Inspector, Stone Masons, Marine Engineer, Bricklayer,
Mill-hands, Yachtman, Caretakers, Tailors, Post Office Workers,
Housekeepers, Tailoresses, Gardeners, Herds, Dress-makers, Shop
Assistants, Farm Stewards, Shoemakers, Charwomen, Dairyman, Cottage
Industries, Laundresses, Egg Packer, Milliners, Washerwomen, Fowl
Plucker, Shirtmaker, Hairdresser, Wool Sorter, Spinners, Smiths,
Woodcutters, Embroidery Workers, Fitters, Sawyers, Hosiers,
Boiler-makers, Wood-turners, Stitchers, Engineers, Body-makers,
Knitters, Plumbers, Golf Caddies, Lace-makers, Machinists, Pointers,
Road Engine Drivers, Crane-driver, Paper Maker, Motor Mechanics,
Collier, Sextons, Car Drivers, Brass-finisher, Butchers, Carters,
Bakers, Dealer, Chauffeur, Millers, Electrician, Tram Driver,
Confectioner, Watchmaker, Railway Workers, Painters and Saddlers, etc.

(3) _Compilation of Budgets._

Two methods of compiling the budgets were followed:--A simple addition
was made of the particulars of the expenditure on each item separately
recorded on each of the budgets. These particulars consisted of the
expenditure on food, sundries, and rent for one week in June, 1922; the
particulars of yearly expenditure on items of clothing, fuel and light
were reduced to a weekly average by dividing by 52, before adding. The
resulting totals gave the present average weekly expenditure on each
article, and consequently the _proportion_ which the expenditure on each
article bears to the total expenditure of the average wage-earning
household.

A more complex method of compilation was also adopted which should lead
to an even more accurate result.

It was found by analysis of the Census figures that the proportion of
children under 14 to adults (persons over 14) is approximately as 2 to
5, and an adjustment was made to bring the budgets into conformity with
this proportion in order that they might truly represent the actual
proportions of the population of the country, the assumption being that
the percentage rise in the price of articles mainly consumed by children
might be higher or lower than the rise in the prices of articles mainly
consumed by persons over 14.

The budgets were accordingly classified into three groups, viz.:--"S" or
simple households, consisting of not more than two persons over 14
years, and with one or more children under 14 years; "C" or complex
households, consisting of more than two persons over 14 years, and with
one or more children under 14 years; and "A" or adult households, in
which there were not any persons under 14 years.

It was necessary to multiply the "A" group by 3, in order to bring the
proportionate number of adults and children in the budgets with which we
were dealing into conformity with the national proportion (5 to 2). The
figures for the three groups having been totalled separately, those
obtained for the "A" group were weighted accordingly.

It was found, however, that the difference between the "weights"
obtained by the first and by the second methods were so small as to be
quite negligible, as is shown by the following tables:--

PERCENTAGE INCREASES FROM JULY, 1914, TO MARCH, 1922, AS SHOWN BY
THE APPLICATION OF POST OFFICE PRICES.[A]

  ----------+-------+-----------+-------+--------+-----------+---------
            |       |           |       | Fuel   |           | Total
   Budget   | Food. | Clothing. | Rent. | and    | Sundries. | for all
  Grouping. |       |           |       | Light. |           | Items.
  ----------+-------+-----------+-------+--------+-----------+---------
   S+C+A    | 99.8  |   97.1    | 27.3  | 120.6  |   104.2   | 95.5
   S+C+3A   | 99.9  |   97.3    | 27.3  | 124.9  |   104.1   | 95.7
  ----------+-------+-----------+-------+--------+-----------+---------

PERCENTAGE INCREASES FROM JULY, 1914, TO MARCH, 1922, AS SHOWN BY THE
APPLICATION OF MINISTRY OF LABOUR AND MINISTRY OF LOCAL GOVERNMENT
PRICES.

  ----------+-------+-----------+----------+--------+-----------+---------
            |       |           |          | Fuel   |           | Total
   Budget   | Food. | Clothing. | Rent.[A] | and    | Sundries. | for all
  Grouping. |       |           |          | Light. |           | Items.
  ----------+-------+-----------+----------+--------+-----------+---------
   S+C+A    | 88.2  |    91.4   |    27.3  | 116.8  | 97.0      | 86.9
   S+C+3A   | 88.3  |    92.0   |    27.3  | 117.2  | 96.9      | 87.0
  ----------+-------+-----------+----------+--------+-----------+---------
[A: Figures obtained for Local Government Board only.]

It may be mentioned here that if weights are obtained for the "S" group
of households only, _i.e._, for an average of two adults, and 3.5
children, the final increase in the cost of living figures would be 91.2
for March, 1922, and 84.6 for June, 1922, _i.e._, practically identical
with the figures obtained by "weighting" in accordance with all the
budgets.

(4) _Table of Weights._

The following Table shows the actual Irish "weights," representing the
proportionate expenditure by the average wage-earning household on the
various commodities, as compiled from the budgets received.

The actual Irish weights or proportions of expenditure on each item are
as follow:--

  -------------------------------------+------------------------------------
  Total expenditure 100                |   Food 57.05
  -------------------------------------+------------------------------------
  Beef                            5.18 | Flour                         3.70
  Mutton                          2.94 | Oatmeal, etc                   .97
  Fresh Pork                       .63 | Rice, Sago, etc.               .45
  Sausages, Black Puddings, etc.   .82 | Potatoes                      3.16
  Bacon, Pigs' Heads, etc.        5.23 | Other Vegetables              1.33
  Fresh Fish                       .61 | Tea                           3.80
  Cured or Tinned Fish             .16 | Sugar                         3.24
  Butter                          6.91 | Jam                           1.12
  Cheese                           .26 | Other Food                     .95
  Margarine                        .18 | Meals eaten at Shops,
  Lard                             .25 |   Hotels, etc.                 .70
  Fresh Milk                      4.56 |
  Condensed Milk                   .09 |
  Eggs                            3.44 |      Total Food              57.05
  Bread                           6.37 |
  -------------------------------------+------------------------------------
                          CLOTHING       17.48
  -------------------------------------+------------------------------------
  _Women's_:--                           _Girl's_ (over 6):--
  Coats                            .69 |
  Hats                             .37 | Coats                          .50
  Costumes                        1.09 | Hats                           .23
  Blouses, etc.                    .39 | Dresses                        .69
  Skirts                           .21 | Stockings                      .20
  Stockings                        .24 | Combinations                   .13
  Combinations                     .15 | Stays                          .11
  Corsets                          .19 | Petticoats                     .15
  Underskirts                      .18 | Chemises                       .13
  Chemises                         .19 | Boots and Shoes                .71
  Boots and Shoes                  .92 | Other Clothing                 .19
  Other Clothing                   .27 |
  -------------------------------------+------------------------------------
  _Men's_:--                           _Boy's_ (over 6):--
  Overcoats                        .83 | Overcoats                      .27
  Suits                           2.60 | Suits                          .83
  Hats                             .38 | Caps                           .07
  Singlets                         .30 | Shirts                         .17
  Drawers                          .30 | Stockings                      .12
  Shirts                           .55 | Boots and Shoes                .56
  Socks                            .32 | Other Clothing                 .13
  Boots and Shoes                 1.33 |
  Other Clothing                   .34 |    _Children_ (under 6):--
                                       | Clothes, Boots, etc.           .45
                                       |
                                       |        Total Clothing        17.48
  -------------------------------------+------------------------------------
                            Rent                 5.41
  -------------------------------------+------------------------------------
                            Fuel and Light       7.04
  -------------------------------------+------------------------------------
  Coal                            3.14 | Electricity for Cooking         --
  Turf                            1.79 | Candles                        .33
  Firewood                         .34 | Paraffin Oil                   .67
  Gas for Lighting                 .40 | Other Fuel and Light           .05
  Gas for Cooking, etc.            .29 |
  Electricity for lighting         .03 |   Total Fuel and Light        7.04
  -------------------------------------+------------------------------------
                            Sundries            13.02
  -------------------------------------+------------------------------------
  Soap                            1.12 | Other Sundries                8.41
  Pipe Tobacco                    2.11 |
  Cigarettes                      1.38 |   Total Sundries             13.02
  -------------------------------------+------------------------------------
                            Total Expenditure   100.0

NOTES ON THE BUDGETS.

(a) _Reliability of Budgets. Tests._

As a test of the reliability of the budget returns several sets were
taken at random and were arranged in two groups having a common factor
of approximately equal numbers of persons and equal total income. It was
found on addition that the proportion of total expenditure spent on each
description of food, clothing, etc., was approximately the same in each
family and income group. Thus we treated the first 30 budgets from
households with small and large incomes in this manner, dividing them so
that each lot of 15 would have about the same number of persons and the
same income. The selection was made without any reference whatever to
expenditure, and the following were the results:--

PERCENTAGE EXPENDITURE.

                     1st Lot      2nd Lot
                      of 15.       of 15.
  Food                 54.3         53.2
  Clothing             20.9         20.3
  Rent                  6.6          6.7
  Fuel and Light        6.7          6.7
  Sundries             11.5         13.1

NUMBERS IN THE HOUSEHOLD.

  Under 4                     8        3
  4 to 13                    30       31
  14 and over                57       59
                             --       --
                Total,       95       93

  Total Weekly Incomes   1597s.   1543s.

_The Household Budgets in the "S" Group were separately tested and the
following results were obtained:--_

  ------------------------------+-------------------------------------
                                |        INCOME OF HOUSEHOLD.
                                |-------+------+------+------+--------
  Proportion of Expenditure     | Under |  £3  |  £4  |  £5  |    £6
    under each of the following |   £3  |      |      |      | upwards
    sub-divisions:--            |       |      |      |      |
                                |-------+------+------+------+--------
  Food                          |  61·1 | 60·4 | 56·3 | 48·0 |   41·4
  Clothing                      |  15·7 | 13·7 | 19·3 | 19·4 |   17·7
  Rent                          |   5·3 |  6·6 |  5·0 |  8·8 |   12·4
  Fuel and Light                |   8·7 |  7·6 |  7·3 |  8·1 |    9·0
  Sundries                      |   9·2 | 11·7 | 12·1 | 15·7 |   19·5
                                |-------+------+------+------+--------
          Total                 |   100 |  100 |  100 |  100 |   100
                                |       |      |      |      |
  ------------------------------+-------+------+------+------+--------

This test showed that the budgets we used conformed with common
experience, and is, therefore, evidence of their reliability.


(_b_) _Comparison of English and Irish Weights._

The weights used in England in compiling the British index figure were
compiled from budgets collected as long ago as 1904. These show a
pre-war standard of living and the final index figure shows the
percentage increase in expenditure necessary to maintain that precise
standard of living absolutely unchanged at the present day.

We were not in possession of any Irish figures by which the pre-war
standard of living could be accurately measured, and it was accordingly
necessary for us to obtain budgets showing the present standard of
living. Our final index figure therefore shows the percentage increase
in expenditure which would have been necessary to maintain the present
standard of living absolutely unchanged from July, 1914, to the present
day.

It has been seen that according to the figures compiled by us, 57.1s.
out of every 100s. is spent on food in Irish wage-earning class
households; 17.5s. on clothing, and so on, and it is of interest to
compare these "weights" with the corresponding figures calculated by
the English Ministry of Labour from the "United Kingdom" Budgets of
1904, which relate to the pre-war "United Kingdom" Standard of Living
and which are still in use in England.

The following table shows the proportion of each 100s. spent by
Wage-Earning Class Households which is spent on (1) Food, (2) Clothing,
(3) Rent, (4) Fuel and Light, and (5) Sundries:--

  ----------------------------------------------+-----------------------
                     |         IN IRELAND.      |  IN "UNITED KINGDOM."
                     +--------------------------+-----------------------
                     |  In June,  |In July, 1914|           |In July,
  Class of           |  1922, as  |as calculated| In July,  |1922, as
   Commodity.        | calculated |from the     | 1914, as  |calculated
                     |   from the |previous     |calculated |from 1904
                     | Committee's|column by    | from 1904 |Budgets by
                     |   Budgets. |price        |  Budgets. |price
                     |            |changes.     |           |changes.
  -------------------+------------+-------------+-----------+-----------
                     |      A.    |       B.    |     C.    |     D.
  (1) Food           |     57·1   |      56·2   |     60    |    58·6
  (2) Clothing       |     17·5   |      17·0   |     12    |    15·6
  (3) Rent           |      5·4   |       7·9   |     16    |    13·3
  (4) Fuel and       |            |             |           |
      Light          |      7·0   |       6·6   |      8    |     8·3
  (5) Sundries       |     13·0   |      12·3   |      4    |     4·2
                     +------------+-------------+-----------+-----------
         Total       |    100·0   |     100·0   |    100    |   100·0
  -------------------+------------+-------------+-----------+-----------

It should be explained that the method of arriving at Columns B and D is
as follows:--

The amounts of the various commodities consumed, as shown in the table
compiled from the budgets, are left unchanged, but the prices are
altered according to the prices ruling at the date under consideration,
_i.e._, Column B shows the proportion of expenditure in 1914 on the
various classes of commodities had the 1914 standard been precisely the
same as the present day standard.


(C) Compilation of the Final Figure.

We were now in possession of the retail prices of the individual
commodities at the different dates, and of the weights obtained from the
summarisation of the household budgets, and these prices and weights for
the main groups of articles are set out in the subjoined table:--

  --------------+---------------+-----------------+-------------+---------
                |               |                 |             |  Irish
                |Mid-July, 1914.| Mid-March, 1922.|  Mid-June,  | Weights
                |               |                 |    1922.    |(see last
                |               |                 |             |  par.).
  --------------+-------+-------+--------+--------+------+------+---------
                |  A.   |   B.  |   A.   |    B.  |  A.  |   B. |
  Food          | 52·4  |  54·6 | 104·8  |  102·8 | 100  |  100 |  57·1
  Clothing      | 52·7  |  52·9 | 103·9  |  101·7 | 100  |  100 |  17·5
  Rent (C)      | 78·9  |  78·9 | 100·4  |  100·4 | 100  |  100 |   5·4
  Fuel and Light| 46·6  |  48·1 | 104·8  |  104·4 | 100  |  100 |   7·0
  Sundries      | 50·5  |  51·9 | 103·2  |  103·1 | 100  |  100 |  13·0
  --------------+-------+----------------+--------+------+------+---------

  The figures A result from the returns from the Post Office.
  The figures B result from the returns from other Departments.
  The figures C were obtained from only one Department--the Local
                Government Board.

It now only remained for us to compile the final figure.

This was ascertained by multiplying the ratio prices of the various
commodities by the "weights" appropriate to those commodities (_i.e._,
by multiplying the figures in the first six columns of the table above
by the figures in the final column).

The following table gives the result so obtained:--

  ---------------+--------+--------+---------+---------+---------+--------
                 | Mid-July, 1914. |  Mid-March, 1922. |  Mid-June, 1922.
  ---------------+--------+--------+---------+---------+---------+--------
                 |   A.   |   B.   |    A.   |    B.   |    A.   |    B.
  Food           | 2992·0 | 3117·7 |  5984·1 |  5869·9 |  5710·0 |  5710·0
  Clothing       |  922·3 |  925·7 |  1818·2 |  1779·7 |  1750·0 |  1750·0
  Rent (C)       |  426·1 |  426·1 |   542·2 |   542·2 |   540·0 |   540·0
  Fuel and Light |  326·2 |  336·7 |   730·8 |   730·8 |   700·0 |   700·0
  Sundries       |  657·0 |  674·7 |  1341·6 |  1327·3 |  1300·0 |  1300·0
  ---------------+--------+--------+---------+---------+---------+--------
      Total      | 5323·6 | 5480·9 | 10416·9 | 10249·9 | 10000·0 | 10000·0
  ---------------+--------+--------+---------+---------+---------+--------

Then, taking the prices in July, 1914, as the standard and representing
them by the figure of 100 we get the final percentage table.

  ----------------+-----------+---------------+--------------
                  |     Mid.  |       Mid.    |     Mid.
                  | July, 1914|  March, 1922. | June, 1922.
  ----------------+-----+-----+-------+-------+-------+------
  As Per Cent. of |     |     |       |       |       |
                  |  A  |  B  |   A   |   B   |   A   |   B
    July, 1914.   | 100 | 100 | 195·7 | 187·0 | 187·8 | 182·5
  ----------------+-----+-----+-------+-------+-------+------

The following table shows the percentage changes so obtained for the
main groups of commodities:--

  ----------------+-------------------+-----------------
                  |   March 1922 over |   June 1922 over
                  |     July 1914.    |     July 1914.
  ----------------+---------+---------+---------+-------
                  |    A    |    B    |    A    |    B
  ----------------+---------+---------+---------+-------
  Food            |   99·9  |   88·3  |   90·8  |   83·2
  Clothing        |   97·3  |   92·0  |   89·9  |   88·7
  Rent (C)        |   27·3  |   27·3  |   26·8  |   26·8
  Fuel and Light  |  124·9  |  117·2  |  114·6  |  108·0
  Sundries        |  104·1  |   96·9  |   97·8  |   92·8
                  +---------+---------+---------+-------
  ALL ITEMS       |   95·7  |   87·0  |   87·8  |   82·5
  ----------------+---------+---------+---------+-------

The figures in column marked "A" as before were obtained from the prices
collected by Post Office officials, and those marked "B" from prices
collected by officials of the Ministry of Labour and Local Government
Board.

By taking the mean of "A" and "B" for March and for June, 1922, the
final figures showing the increases in the Cost of Living are
obtained:--

  Mid-March, 1922,                Mid-June, 1922,
  over July, 1914.               over July, 1914.

  =91.4= per cent.               =85.2= per cent.

=and these are the final figures which we recommend the Government to
adopt.=


NOTES ON THE COMPILATION.

     (_a_) _Comparison of Post Office, Ministry of Labour and Local
     Government Board Figures._

The close similarity between the figures supplied by the various
Departments can perhaps be most clearly seen in a different tabular
form.

For every 100 shillings spent by wage-earning classes in July, 1914, the
following would be the corresponding amounts (as shown by the different
returns) which would have to be spent in order to maintain the same
standard of living in March and June, 1922.

  -------+-------+-------------+---------+--------------+--------------
         |       | Ministry of | Mean of |   Deviation  |   Deviation
         |  Post |  Labour and | columns | of (_a_) and |      as a
         |Office.| Ministry of |(_a_) and|  (_b_) from  | percentage of
         |       | Local Govt. |  (_b_). |   the mean.  | column (_c_).
         | (_a_) |    (_b_)    |  (_c_)  |              |
  -------+-------+-------------+---------+--------------+--------------
  March, |       |             |         |              |
    1922 | 195.7 |    187.0    |  191.35 |     4.35     |      2.3
  June,  |       |             |         |              |
    1922 | 187.8 |    182.5    |  185.15 |     2.65     |      1.4
  -------+-------+-------------+---------+--------------+--------------

The last column shows that in general the difference between Post
Office, Ministry of Labour and Ministry of Local Government was 2.3 per
cent. of the mean for prices returned for March, 1922, and 1.4 per cent.
of the mean for prices returned for June, 1922--surely a small
difference considering the instability of prices.

(_b_) _Sundries._

A point of some importance is the following:--

In the British budgets only items of which the price changes could be
accurately measured are understood to have been included.

In our Summary all "Sundries" shown in the budgets are included. But as
the price change of only about one-third of them could be directly
measured it was assumed that the change in the level of the prices of
the remaining sundries varied in the same proportion as the change in
the other four groups combined.


(D) Results of Different Weighting.

Calculations were also made whereby a final figure could be arrived at
by different methods, and the following table shows results obtained:--

PERCENTAGE INCREASES ARISING BY USING BRITISH WEIGHTS.

  ------------------------------------------------+-------------------
                                                  |Percentage Increase
                                                  | in Cost of Living
                                                  |    in Ireland.
               DIFFERENT METHODS.                 |----------+---------
                                                  | July 1914|July 1914
                                                  |    to    |    to
                                                  |March 1922|June 1922
  ------------------------------------------------+----------+---------
  _a_ By applying British Weights in 1914         |          |
    to the Committee's Irish Prices of all        |          |
    commodities in 1914 and 1922 the percentage   |          |
    increase in the Cost of Living                |          |
    would be                                      |   84.8   |   80.2
                                                  |          |
  _b_ Taking Irish Prices for Food in 1914 as     |           |
    collected by the British Board of Trade,      |          |
    but the Committee's Prices for all other      |          |
    commodities in 1914 and all commodities       |          |
    in 1922 the increase would be                 |   76.6   |   71.0
                                                  |          |
  _c_ Taking British Prices for food in the       |           |
    "United Kingdom" in 1914, but the Committee's |          |
    Prices for all other commodities in 1914      |          |
    and all commodities in 1922 the increase      |          |
    would be                                      |   72.1   |   67.3
  ------------------------------------------------+----------+---------
  Prices obtained entirely on Irish weights       |          |
  and prices, and recommended for adoption        |          |
  are                                             |   91.4   |   85.2
  ------------------------------------------------+----------+---------

As regards this table it should, however, be pointed out that the
commodities selected by us are not in all respects identical with those
selected by the British authorities and that the application of the
weights, although broadly speaking correct, could not be accurate in
every detail.

It only remains for us to express our gratitude for all the assistance
given to us by the officials of the Departments already mentioned and by
the staff assisting in the actual compilation. Our thanks are especially
due to Mr. C. J. Barry, of the Department of Agriculture and Technical
Instruction and to the National School teachers who furnished such
excellent budgets.

  (Signed)      JOHN HOOPER, _Chairman_.
  T. K. BEWLEY.
  +T. Mac Giolla Padraig.+
  STANLEY LYON.
  _4th August, 1922._




APPENDIX.


Form A.

DIRECTIONS.

1. All prices should be quoted in pence, and should be cash prices at
the shop (not delivered).

2. Please note the quantity mentioned in the first column in each case,
and let your figures correspond.

3. If actual prices paid for any item are not available--leave space
blank. _Do not estimate._

4. The figures quoted for the month of March, 1922, should be those
prevailing on the date on which you fill up the form.

5. In the column headed "Observations," please furnish any particulars
concerning the retail prices of food in your district, which, in your
opinion are worthy of observation.

6. Fill in on the back page of the form particulars of the sources from
which information as to the prices of the commodity has been obtained,
for example:--

  ------------+-----------------------------+----------------------
   COMMODITY. |           SOURCE.           |       NATURE.
  ------------+-----------------------------+----------------------
  Butter      |  John Macken, Main Street   | Large Shop--Day Book
  Eggs        |  Personal knowledge         | Direct Country supply
  Eggs        |  Mrs. O'Kane, Dublin Road   | Household Pass Book
  ------------+-----------------------------+----------------------

7. The figures representing the majority of the sales are the figures
required. Exceptional prices are of no value.

8. In every case you should check your information, whether given of
your knowledge or after investigation by enquiry from more than one
source.

  RETAIL PRICES OF CERTAIN FOOD COMMODITIES IN __________________________
  AT UNDERMENTIONED DATES.                     (City, Town, or District).
  -----------------------+--------------------+---------+---------+---------
                         |      1913          |  1914   |   1922  |
                         +----+-----+----+----+---------+---------+ Observa-
  Commodity              |Jan.|April|July|Oct.|Feb.|July|Feb.|Mar.| tions
  -----------------------+----+-----+----+----+----+----+----+----+---------
  Beef (Irish).          |    |     |    |    |    |    |    |    |
    Best cuts     per lb.|    |     |    |    |    |    |    |    |
    Second parts      lb.|    |     |    |    |    |    |    |    |
    Rough meat        lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Mutton (Irish).        |    |     |    |    |    |    |    |    |
    Best cuts         lb.|    |     |    |    |    |    |    |    |
    Second parts      lb.|    |     |    |    |    |    |    |    |
    Rough meat        lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Bacon.                 |    |     |    |    |    |    |    |    |
   Smoked   (piece)   lb.|    |     |    |    |    |    |    |    |
   Smoked   (rashers) lb.|    |     |    |    |    |    |    |    |
   Unsmoked (piece)   lb.|    |     |    |    |    |    |    |    |
   Unsmoked (rashers) lb.|    |     |    |    |    |    |    |    |
   Shoulder (piece)   lb.|    |     |    |    |    |    |    |    |
   Shoulder (rashers) lb.|    |     |    |    |    |    |    |    |
   American (piece)   lb.|    |     |    |    |    |    |    |    |
   American (rashers) lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Fresh Pork.            |    |     |    |    |    |    |    |    |
    Chops             lb.|    |     |    |    |    |    |    |    |
    Steaks            lb.|    |     |    |    |    |    |    |    |
    Puddings          lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Sausages.              |    |     |    |    |    |    |    |    |
    Beef              lb.|    |     |    |    |    |    |    |    |
    Pork              lb.|    |     |    |    |    |    |    |    |
    "Limerick"        lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Lard                lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Dripping            lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Butter.                |    |     |    |    |    |    |    |    |
    Irish Creamery    lb.|    |     |    |    |    |    |    |    |
    Irish farmer's    lb.|    |     |    |    |    |    |    |    |
    New Zealand       lb.|    |     |    |    |    |    |    |    |
    Danish            lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Margarine.             |    |     |    |    |    |    |    |    |
    First Grade       lb.|    |     |    |    |    |    |    |    |
    Second Grade      lb.|    |     |    |    |    |    |    |    |
    Third Grade       lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Cheese (give brand     |    |     |    |    |    |    |    |    |
   or other description).|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Eggs.                  |    |     |    |    |    |    |    |    |
    First Grade      doz.|    |     |    |    |    |    |    |    |
    Second Grade     doz.|    |     |    |    |    |    |    |    |
    Third Grade      doz.|    |     |    |    |    |    |    |    |
    Third Grade      doz.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Milk.                  |    |     |    |    |    |    |    |    |
    Fresh           quart|    |     |    |    |    |    |    |    |
    Buttermilk      quart|    |     |    |    |    |    |    |    |
    Skim Milk       quart|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Tinned Milk.           |    |     |    |    |    |    |    |    |
    Irish (give size     |    |     |    |    |    |    |    |    |
      of tin)            |    |     |    |    |    |    |    |    |
    Imported (give       |    |     |    |    |    |    |    |    |
      size of tin)       |    |     |    |    |    |    |    |    |
  Bread (per 2-lb. Loaf) |    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Flour.                 |    |     |    |    |    |    |    |    |
    Household per stone  |    |     |    |    |    |    |    |    |
    Household per sack   |    |     |    |    |    |    |    |    |
     of ___ stones.      |    |     |    |    |    |    |    |    |
    Best American per    |    |     |    |    |    |    |    |    |
     sack of ___ stones. |    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Meal.                  |    |     |    |    |    |    |    |    |
    Oaten           stone|    |     |    |    |    |    |    |    |
    Wheaten         stone|    |     |    |    |    |    |    |    |
    Indian          stone|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Rice                lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Potatoes          stone|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Sugar, White           |    |     |    |    |    |    |    |    |
    granulated        lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Tea.                   |    |     |    |    |    |    |    |    |
    Best quality      lb.|    |     |    |    |    |    |    |    |
    Cheapest quality  lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Coffee, Ground      lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Cocoa.                 |    |     |    |    |    |    |    |    |
    Shell             lb.|    |     |    |    |    |    |    |    |
    Tinned            lb.|    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  Jam, Irish (give name  |    |     |    |    |    |    |    |    |
    of kind in most      |    |     |    |    |    |    |    |    |
    demand).             |    |     |    |    |    |    |    |    |
                         |    |     |    |    |    |    |    |    |
  -----------------------+----+-----+----+----+----+----+----+----+---------
  Please add any         |    |     |    |    |    |    |    |    |
   information available |    |     |    |    |    |    |    |    |
   as to prices of the   |    |     |    |    |    |    |    |    |
   following commodities,|    |     |    |    |    |    |    |    |
   giving description of |    |     |    |    |    |    |    |    |
   each item:--          |    |     |    |    |    |    |    |    |
     Fish                |    |     |    |    |    |    |    |    |
     Vegetables       lb.|    |     |    |    |    |    |    |    |
     Poultry          lb.|    |     |    |    |    |    |    |    |
     Fruit            lb.|    |     |    |    |    |    |    |    |
  -----------------------+----+-----+----+----+----+----+----+----+---------
                                           Signature________________________
                                                  Date_________________

PARTICULARS OF SOURCES from which information has been obtained:--

  -------------+---------------------+---------------------------
  COMMODITY.   |       SOURCE.       |         NATURE.
  -------------+---------------------+---------------------------
  Beef         |                     |
  Mutton       |                     |
  Bacon        |                     |
  Fresh Pork   |                     |
  Sausages     |                     |
  Lard         |                     |
  Dripping     |                     |
  Butter       |                     |
  Margarine    |                     |
  Cheese       |                     |
  Eggs         |                     |
  Milk         |                     |
  Tinned Milk  |                     |
  Bread        |                     |
  Flour        |                     |
  Meal         |                     |
  Rice         |                     |
  Potatoes     |                     |
  Sugar        |                     |
  Tea          |                     |
  Coffee       |                     |
  Cocoa        |                     |
  Jam          |                     |
  Fish         |                     |
  Vegetables   |                     |
  Poultry      |                     |
  Fruit        |                     |
  -------------+---------------------+---------------------------


Form B 1.

INSTRUCTIONS FOR FILLING IN SPECIAL FORMS FOR RETAIL PRICES.

(1) The necessary inquiries for filling up these forms should be made
immediately.

(2) The returns duly completed should be posted so as to reach this
Office _not later than Thursday, 22nd June_. Please do your utmost to
post them as early as possible.

(3) Get the information from the shops most frequented by the
wage-earning classes. Prices representing the kind, quality, etc., on
which these classes spend most money are the prices required.

(4) Please note the quantity for which the prices of each commodity are
to be quoted.

(5) All prices on Forms B 2 and B 3 should be quoted in pence (but
correct to farthings)--thus Sugar 5-¾d. per lb.

(6) Give actual prices. If you cannot get them leave blanks; do not give
estimates or averages. For prices for the dates prior to June, 1922, get
the Shopkeepers to look up their books.

(7) All prices should be cash prices at the shop (_not delivered_) they
should represent the majority of sales and they should be checked by
inquiry from more than one source.

(8) (_a_) Get prices in all cases from Shopkeepers, giving on each Form
the names and full postal addresses of those who supplied the
information for that Form.

(_b_) Give exact descriptions of beef, mutton, etc., where you are asked
to do this on the Form.

(9) Give on the space provided on each Form any explanations or
observations which you think would be helpful.

=Form B 2.=

RETAIL PRICES OF CERTAIN COMMODITIES

  in ________________ of __________________________________
     (_Parish_)      (_City, Town or District_).

  [_Prices to be correct to the nearest farthing._]
  -----------------------+-----+-----+-----+-----------------------+-------+-----
                         |     |Mid  |     |                       |       |
                         |     |Mid- |Mid- |                       |       |Mid-
                         |     |Mar.,|June,|                       |       |June,
       Commodity.        |Per  |1922.|1922.|   Commodity.[B]       |Per    |1922.
  -----------------------+-----+-----+-----+-----------------------+-------+-----
                         |     |_d._ |_d._ |                       |       |_d._
  Butter, Irish Factory  |lb.  |     |     |Pork Chops             |lb.    |
  Cheese, Golden Spray[A]|lb.  |     |     |Pork Sausages          |lb.    |
  Condensed Milk, Irish  |1 lb.|     |     |Lard                   |lb.    |
     full Cream.         |  tin|     |     |                       |       |
  Condensed Milk,        |1 lb.|     |     |                       |       |
     Nestle's            |  tin|     |     |Butter, Irish Creamery |lb.    |
  Rice, Rangoon          |lb.  |     |     |Butter, Irish Farmer's |lb.    |
  Rice, Java             |lb.  |     |     |Margarine, First Grade |lb.    |
  Jam, Strawberry        |lb.  |     |     |Margarine, Second      |lb.    |
                         |     |     |     |   Grade.              |       |
  Fresh Pork, Shoulders  |lb.  |     |     |Eggs, First Grade      |doz.   |
  Fish--Red Herrings     |doz. |     |     |Milk, Fresh            |Quart  |
  Fish--Fresh Herrings   |doz. |     |     |Bread                  |2 lb.  |
                         |     |     |     |                       |  loaf |
  Fish--Cod Steak        |lb.  |     |     |Flour, Household       |14 lbs.|
  Tea (quality most used |lb.  |     |     |Oatmeal                |14 lbs.|
    by working classes). |     |     |     |                       |       |
  Cabbage                |head |     |     |Potatoes, Old          |14 lbs.|
  =============================|     |     |                       |       |
                         |July,|     |     |                       |       |
                         |1914.|     |     |                       |       |
  Soap, Household (bar)  |     |     |     |Sugar, white granulated|lb.    |
                  per lb.|     |     |     |                       |       |
                         |     |     |     |Tea, Best Quality      |lb.    |
  Candles         per lb.|     |     |     |                       |       |
                         |     |     |     |Tea, Cheapest Quality  |lb.    |
  Paraffin Oil   per gal.|     |     |     |================================
                         |     |     |     |        OBSERVATIONS.
  Coal       per 112 lbs.|     |     |     |
                         |     |     |     |
  Turf[A]    per 112 lbs.|     |     |     |
                         |     |     |     |
  Gas for lighting[A] per|     |     |     |
                         |     |     |     |
  Gas for cooking,    per|     |     |     |
    &c.[A]               |     |     |     |
  Electricity for     per|     |     |     |
    lighting[A]          |     |     |     |
  Electricity for     per|     |     |     |
    cooking, &c.[A]      |     |     |     |
  ==========================================================================
  [A: SPECIAL INSTRUCTIONS.--(_a_) _Cheese_, _Golden Spray._--If this kind
  of Cheese is not sold, strike out last two words, insert kind most
  usually sold to working classes, and give prices. (_b_) _Turf._--Note,
  price is asked for per 112 lbs. State on back of this form how it is
  sold in your Parish, and give number of sods, creels, etc., to the 112
  lbs. (_c_) _Gas and Electricity._--Insert the quantity which you are
  pricing, and state any "observations" (on the front or back of this
  form) which will help in compiling uniform quotations for the different
  parts of Ireland.]

  [B: NOTE.--Prices for Mid-June, 1922, only are required for these
  particular commodities.]

  _Date_ ______________ (_Signature_) ____________________________

  =Form B 2=--CONTINUED.

  -------------------+----------------------------+------------------------
                     |Name and full postal address|
       COMMODITY.    |  of Shopkeeper or Firm from|     OBSERVATIONS.
                     |  whom the information was  |
                     |  obtained.                 |
  -------------------+----------------------------+------------------------
   (1) Butter        |                            |
   (2) Cheese        |                            |
   (3) Condensed Milk|                            |
   (4) Margarine     |                            |
   (5) Lard          |                            |
   (6) Sausages      |                            |
   (7) Fresh Pork    |                            |
   (8) Tea           |                            |
   (9) Sugar         |                            |
  (10) Jam           |                            |
  (11) Rice          |                            |
  (12) Oatmeal       |                            |
  (13) Flour         |                            |
  (14) Bread         |                            |
  (15) Eggs          |                            |
  (16) Milk, fresh   |                            |
  (17) Potatoes      |                            |
  (18) Cabbage       |                            |
  (19) Fish          |                            |
  (20) Soap          |                            |
  (21) Candles       |                            |
  (22) Oil           |                            |
  (23) Coal          |                            |
  (24) Turf          |                            |
  (25) Gas           |                            |
  (26) Electricity   |                            |
  -------------------+----------------------------+------------------


Form B 3.

RETAIL PRICES OF CERTAIN COMMODITIES

  in _________________________ of ________________________
              (Parish).           (City, Town or District).
  ------------------------------------+-----------------------------------
                  PRICES.             |          ESTIMATED WEIGHTS.
                                      |
  Insert under _Beef_ the exact       |On each blank line below insert the
  description (e.g., "round steak,"   |same description as you have
  "stewing beef," "rib steak," "corned|already inserted on the same line
  brisket," "shoulder," "liver," etc.,|in the lefthand column, then insert
  or whatever is the exact            |below the best estimates of
  description) of each of the six      |comparative weights which you can
  parts, kinds, etc., on which the    |get from the shopkeeper.
  _working classes_ at present spend  |
  most _money_, naming the parts in   |That is to say, for every 10 _lbs._
  the order of their importance from  |of that part, kind, cut, etc., on
  this point of view. Please insert   |which the working classes spend
  prices opposite each description.   |most _money_, insert below the
  Similarly, in the case of _Mutton_  |approximate _weight_ of each of the
  insert the exact description of the |other descriptions (2), (3), etc.,
  four parts, kinds, etc., in the     |purchased by the working classes.
  order of their money importance to  |
  the working classes, entering the   |
  exact price opposite each. Again,   |
  under _Bacon, etc._, insert the     |
  exact description (e.g., "Irish     |
  shoulder rashers," "Irish bacon,    |
  back piece," "American bacon,       |
  shoulder piece," "Pigs' heads,"     |
  "American Gams," etc., or whatever  |
  is the exact description) of each of|
  the six parts, kinds, cuts, etc., of|
  cured pigs on which the _working    |
  classes_ at present spend most      |
  _money_, naming the parts in order  |
  of their importance from this point |
  of view. Enter the exact prices     |
  opposite each description.          |
                                      |
  Do not estimate prices. As regards  |
  Mid-March, shopkeeper's books should|
  be referred to in each case.        |

  ------------------+----------+----------+--------------------+----------
                    |   Mid-   |   Mid-   |                    |
                    |  March,  |   June,  |                    |
     BEEF, per lb.  |   1922.  |   1922.  |       BEEF.        | Weights.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (1)               |          |          |(1)                 |   10 lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (2)               |          |          |(2)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (3)               |          |          |(3)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (4)               |          |          |(4)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (5)               |          |          |(5)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (6)               |          |          |(6)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
    MUTTON, per lb. |          |          |      MUTTON.       |
                    |          |          |                    |
  (1)               |          |          |(1)                 |   10 lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (2)               |          |          |(2)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (3)               |          |          |(3)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (4)               |          |          |(4)                 |      lb.
  ------------------+----------+----------+--------------------+----------
       BACON, &c.,  |          |          |                    |
       per lb.      |          |          |    BACON, etc.     |
                    |          |          |                    |
  (1)               |          |          |(1)                 |   10 lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (2)               |          |          |(2)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (3)               |          |          |(3)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (4)               |          |          |(4)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (5)               |          |          |(5)                 |      lb.
  ------------------+----------+----------+--------------------+----------
                    |          |          |                    |
  (6)               |          |          |(6)                 |      lb.
  ------------------+----------+----------+--------------------+----------

The working-class families in this district spend about _____ shillings
on Mutton for every 10 shillings spent on Beef.

For every 10s. which the working classes spend on butchers' meat (beef
and mutton) how much do they spend on bacon and other pig-meat (including
sausages)? ____________

  Signature ____________________________    Date ____ June, 1922.


_Source of Information_


_Observations_


Form B 4.

CLOTHING OF WAGE-EARNING CLASSES.

RETAIL PRICES IN ___________________________

The prices for 1914 must refer to exactly the same type and quality of
articles as for 1922, which must be of a description in general demand
amongst wage-earning classes in 1922. In all cases of clothing it is the
ready-made article that should be priced, except as regards men's suits,
men's trousers and men's overcoats, for which two sets of prices, (1)
ready-made, (2) tailor-made, should be given.

  -------------------+------------------------+------+------+------+-----
                     |   State Material and   |      | July,| Mar.,|June,
       Articles.     |   exact Description.   |  --  | 1914.| 1922.|1922.
  -------------------+------------------------+------+------+------+-----
                     |                        |      | s. d.| s. d.|s. d.
  (A). Men's.        |                        |      |      |      |
    Suits        (1) |                        | each |      |      |
    Suits        (2) |                        | each |      |      |
    Trousers     (1) |                        | pair |      |      |
    Trousers     (2) |                        | pair |      |      |
    Overcoats    (1) |                        | each |      |      |
    Overcoats    (2) |                        | each |      |      |
    Singlets         |                        | each |      |      |
    Drawers          |                        | pair |      |      |
    Shirts           |                        | each |      |      |
    Socks            |                        | pair |      |      |
    Boots            |                        | pair |      |      |
  -------------------+------------------------+------+------+------+-----
  (B). Boys aged     |                        |      |      |      |
       about 12.     |                        |      |      |      |
    Suits            |                        | each |      |      |
    Overcoats        |                        | each |      |      |
    Shirts           |                        | each |      |      |
    Stockings        |                        | pair |      |      |
    Boots            |                        | pair |      |      |
  -------------------+------------------------+------+------+------+-----
  (C). Women's.      |                        |      |      |      |
    Light Coats      |                        | each |      |      |
    Heavy Coats      |                        | each |      |      |
    Costumes         |                        | each |      |      |
    Blouses          |                        | each |      |      |
    Skirts           |                        | each |      |      |
    Stockings        |                        | pair |      |      |
    Combinations     |                        | pair |      |      |
    Corsets          |                        | each |      |      |
    Underskirts      |                        | each |      |      |
    Chemises         |                        | each |      |      |
    Boots            |                        | pair |      |      |
  -------------------+------------------------+------+------+------+-----
  (D). Girls aged    |                        |      |      |      |
       about 12.     |                        |      |      |      |
    Coats            |                        | each |      |      |
    Dresses          |                        | each |      |      |
    Stockings        |                        | pair |      |      |
    Combinations     |                        | pair |      |      |
    Stays            |                        | each |      |      |
    Petticoats       |                        | each |      |      |
    Chemises         |                        | each |      |      |
    Boots            |                        | pair |      |      |
  -------------------+------------------------+------+------+------+-----
  (E).--MATERIALS purchased by Wage-earning Classes (same kind and quality
  at each date).
  -------------+-------------------------------+-----+------+------+------
               |                               |     | July,| Mar.,| June,
    Materials. | Exact Description, Width, &c. | Per | 1914.| 1922.| 1922.
  -------------+-------------------------------+-----+------+------+------
               |                               |     | s. d.| s. d.| s. d.
  Woollen Yarn |                               | lb. |      |      |
  Calico       |                               | yard|      |      |
  Cotton       |                               | yard|      |      |
  Flannel      |                               | yard|      |      |
  Flannelette  |                               | yard|      |      |
  Serge        |                               | yard|      |      |
  Tweed        |                               | yard|      |      |
  Print        |                               | yard|      |      |
  -------------+-------------------------------+-----+------+------+------

(F).--Names and full postal addresses of shopkeepers, firms, &c., from whom
information on this Form B. 4 was obtained.


(G).--Observations.


_Signature_ _______________________________

_Date_ ______________________

_This Form should be returned by the day of June_, 1922. Form B 5.

REPRESENTATIVE RENTS PAID BY WAGE-EARNING CLASSES IN

I.--WHOLE HOUSE OCCUPIED BY ONE FAMILY.

I.--The houses referred to below should be representative of
wage-earning class dwellings in as many different districts as possible.
Houses owned by the Local Authority should be indicated by an asterisk
placed after the postal number; such houses should only form their due
proportion of the number mentioned below since the Return is required to
show the true average change in rents in all wage-earning class houses.
_Rents of actual houses should be given: different rents are not to be
averaged_.

  ---------------+---------+------+-----------------------+
                 |         |No.   |     Annual Rent[B]    |
                 |         |of    |    (including rates)  |
                 |Postal[A]|rooms |     of each house.    |
  Name of Street.| No. or  |in    |-------+-------+-------+
                 | Nos. of |each  | July, | Mar., | June, |
                 | houses. |house.| 1914. | 1922. | 1922. |
  ---------------+---------+------+---+---+---+---+---+---+
                 |         |      | £ | s.| £ | s.| £ | s.|
                 |         |      |   |   |   |   |   |   |
                 |         |      |   |   |   |   |   |   |
                 |         |      |   |   |   |   |   |   |
                 |         |      |   |   |   |   |   |   |
                 |         |      |   |   |   |   |   |   |
  ---------------+---------+------+---+---+---+---+---+---+

Continuation of above table
  --------------+---------+-----------------+--------------------------------
                |         |                          |
                |         |       Annual Rates       |    P.L. Valuation
                |Postal[A]|      on each house.      |    of each house.
  Name of Street| No. or  |--------+--------+--------+-------+-------+-------
                | Nos. of | July,  | Mar.,  | June,  | July, | Mar., | June,
                | houses. | 1914.  | 1922.  | 1922.  | 1914. | 1922. | 1922.
  --------------+---------+--+--+--+--+--|--+--+--+--+---+---+---+---+---+---
                |         | £|s.|£ |s.| £|s.|  |  |  |   |   |   |   |   |
                |         |  |  |  |  |  |  |  |  |  |   |   |   |   |   |
                |         |  |  |  |  |  |  |  |  |  |   |   |   |   |   |
                |         |  |  |  |  |  |  |  |  |  |   |   |   |   |   |
                |         |  |  |  |  |  |  |  |  |  |   |   |   |   |   |
                |         |  |  |  |  |  |  |  |  |  |   |   |   |   |   |
  --------------+---------+--+--+--+--+--+--+--+--+--+---+---+---+---+---+---
[A. Owned by the Local Authority.]

[B. It is the ANNUAL rent that should be entered; accordingly
weekly, monthly or quarterly rents at the above dates should be
multiplied by 52, 12, or 4 respectively, and the result entered.]

Form B 5--continued.

II.--PART ONLY OF HOUSE OCCUPIED BY FAMILY.

II.--The houses or tenements should be in as many different districts as
possible and the particulars should be representative of wage-earning
class accommodation in those districts. _Actual rents are to be given:
different rents are not to be averaged._

  ------+------+--------------+------------------------------------
        |      |  Number[A] of|   Amount of Rent paid per week
  Name  |Postal|rooms occupied|           for the rooms
  of    |No. of|by each family|-----------+------------+-----------
  Street|house.|selected.     |July, 1914.|March, 1922.|June, 1922.
  ------+------+--------------+-----+-----+-----+------+-----+-----
        |      |              |  s. |  d. |  s. |  d.  |  s. |  d.
        |      |              |     |     |     |      |     |
        |      |              |     |     |     |      |     |
        |      |              |     |     |     |      |     |
        |      |              |     |     |     |      |     |
        |      |              |     |     |     |      |     |
  ------+------+--------------+-----+-----+-----+------+-----+-----

[A: The numbers required are to represent different types of
wage-earning class accommodation and, therefore, families should
be selected occupying different numbers of rooms so as to properly
represent local conditions.]

_Date_ __________ 1922. _Signature_ ______________________


=Form B 6.=--Page 1.

HOUSEHOLD BUDGET.

PARTICULARS for all persons in a household at _________ Co
__________ during the seven days ended ___ June, 1922.

(NOTE.--Particulars for _each_ person should be given, one line
being devoted to _each_).

  -----------------------+----------+----+-----------+---------
        Description      |          |    |           |Earnings
  (_e.g._, husband, wife,|   Sex    |    |           |  for
    father, son, niece,  | (M) Male |Age.|Occupation.|the seven
   servant, lodger, &c.).|(F) Female|    |       [1] | days.[2]
  -----------------------+----------+----+-----------+---------
                         |          |    |           |  s. d.
   (1)                   |          |    |           |
   (2)                   |          |    |           |
   (3)                   |          |    |           |
   (4)                   |          |    |           |
   (5)                   |          |    |           |
   (6)                   |          |    |           |
   (7)                   |          |    |           |
   (8)                   |          |    |           |
   (9)                   |          |    |           |
  (10)                   |          |    |           |
  -----------------------+----------+----+-----------+---------
  [1. _e.g._, "Carpenter," "Dock   |Total earnings(A)|
  labourer," "domestic duties," "at|                 |
  school," &c.]                    |Other receipts[E]|
  [2. If there is a servant, her   |-----------------|---------
  wages should not be included here]Total income (B) |
  (E) Receipts of old age or other |-----------------+---------
  pensions should be included here and not in the column for
  "earnings" above. Please state on the following lines
  particulars of pensions or other receipts:--
  ---------------------------+----------------------------------
  Observations with regard to|              SUMMARY.
  particulars on this page.  |----------------------------------
                             |          Number of Persons
                             |                               No.
                             |Who earned cash (A)       ________
                             |Who did not earn cash (A) ________
                             |Total number of persons
                             |  in the household        ________
                             |----------------------------------
                             |                            s.  d.
                             |Total _income_ (B)
                             |  for the seven days      ________
                             |----------------------------------
                             |         Number of Persons
                             |                               No.
                             |Under 4 years             ________
                             |4 years to 13 (inclusive) ________
                             |14 years and over         ________
                             |                          --------
                             |Total number of persons
                             |  in the household        ________

=Form B 6.=--Page 2.

QUANTITIES AND COSTS OF ARTICLES CONSUMED DURING THE SEVEN DAYS ___
JUNE, TO ___ JUNE, 1922.

  --------------------------+------+----+--------------------------+----+----
                            | Qty. |s.d.|                          |Qty.|s.d.
            FOOD.           |      |    |     FUEL AND LIGHT.      |    |
   (1) Beef                 | lb.  |    |(29) Coal                 |cwt.|
   (2) Mutton               | lb.  |    |(30) Turf                 |cwt.|
   (3) Fresh pork           | lb.  |    |(31) Firewood             |    |
   (4) Sausages, black      | lb.  |    |(32) Gas                  |    |
         puddings, &c.      |      |    |(33) Electricity          |    |
   (5) Bacon, pigs' heads,  | lb.  |    |(34) Candles              |lb. |
         &c.                |      |    |(35) Paraffin  Oil        |pts.|
  --------------------------+------+----|(36) Other Fuel and Light |[3] |
                            |      |    |--------------------------+----+----
   (6) Total Meat[4]        | [3]  |[4] |(37) Total Fuel & Light(E)|[3] |
   (7) Fresh Fish           | [3]  |    |--------------------------+----+----
   (8) Cured or Tinned Fish | [3]  |    |                          |    |
   (9) Butter               | lb.  |    |  HOUSEHOLD REQUISITES.   |    |
  (10) Cheese               | lb.  |    |(38) Soap                 |    |
  (11) Margarine            | lb.  |    |(39) Starch, blue,        |[3] |
  (12) Lard                 | lb.  |    |       polishes, &c.      |    |
  (13) Fresh Milk           | pts. |    |(40) Crockery, hardware,  |[3] |
  (14) Condensed  Milk      | lb.  |    |       &c.                |    |
  (15) Eggs                 | doz. |    |(41) Other household      |[3] |
  (16) Bread                | 2 lb.|    |       requisites.        |    |
                            |loaves|    |(42) Total Household      |[3] |
  (17) Flour                | lb.  |    |       Requisites (F).    |    |
  (18) Oatmeal, &c.         | lb.  |    |--------------------------+----+----
  (19) Rice, Sago, &c.      | lb.  |    |                          |    |
  (20) Potatoes             | lb.  |    |         SUNDRIES.        |    |
  (21) Other Vegetables     | [3]  |    |(43) Pipe tobacco         |oz. |
  (22) Tea                  | lb.  |    |(44) Cigarettes           |oz. |
  (23) Sugar                | lb.  |    |(45) Medicines, Ointments,|[3] |
  (24) Jam                  | lb.  |    |       Ointments, &c.     |    |
  (25) Other food           | [3]  |    |(46) Newspapers, &c.      |[3] |
  (26) Meals eaten at shops,| [3]  |    |(47) Train and tram fares,|[3] |
         &c.                |      |    |       &c.                |    |
  --------------------------+------+----|(48) Insurances           |[3] |
  (27) Total Food (C)       | [3]  |[4] |(49)                      |    |
  --------------------------+------+----|(50)                      |    |
                                        |(51)                      |    |
  (28) Clothes boots and    | [3]  |    |--------------------------+----+
         shoes (D)          |      |    |(52) Total Sundries (G)   |[3] |
  --------------------------+------+----+--------------------------+----+

[3: Cost only is required.]

[4: When totting be careful not to add in Meat twice over.]

NOTE.--Food purchased for poultry, pigs, &c.; materials for making up
garments for _sale_; implements for producing goods _for sale_, &c.,
should not be included above.

_(H) RENTS (Including rates)._--What is the weekly rent (including rates)
of the house or rooms occupied by the household? ___ shillings and ___ pence.

Does the family own the house? ________ (yes or no). If the answer is "yes,"
insert the equivalent rent and rates.

Observations on Weekly Costs and on rent:--

=Form B 6.=--Page 3.

COST OF CLOTHING (INCLUDING BOOTS AND SHOES) FOR THE TWELVE MONTHS,
JULY, 1921, TO JUNE, 1922, INCLUSIVE.

As it is exceptionally difficult to obtain representative costs of
clothing, you are earnestly requested to help the Government by going to
the greatest pains to give below the most accurate figures you possibly
can for the cost of the clothing (including boots and shoes) used up by
the household during the twelve months, July, 1921, to June, 1922,
inclusive. Costs of materials purchased for clothing (_e.g._, cotton for
children's dresses) should be included, any costs of making-up should be
added. Material purchased for making up articles for _sale_ should not
be entered. COSTS FOR REPAIRS AND ALTERATIONS OF CLOTHING
(including boots and shoes) should be included. FOR ARTICLES WHICH
USUALLY LAST MORE THAN TWELVE MONTHS include below only the
proportionate cost for the twelve months. For instance, if an overcoat
is usually bought only once in _three_ years, enter below only
_one-third_ of the price; even if the overcoat was purchased eighteen
months ago, one-third of the cost should still be stated below. If the
exact amount of money spent during the twelve months on, for instance,
boys' stockings, cannot be remembered, but if it is known that a pair
lasts about _four months_, then include below _three times_ the price of
the last pair. The lists below are intended for your convenience; some
of the articles may not have been used, others more important than some
mentioned may have to be included with minor expenditure under "Other
Clothing."

  -----------------+------------------+------------------+------------------
    For  Women.    |For  Girls over 6.|   For  Men.      | For  Boys over 6.
  ------------+----+-------------+----+-------------+----+-------------+----
              |    |             |    |             |    |             |
              |£ s.|             |£ s.|             |£ s.|             |£  s.
              |    |             |    |             |    |             |
  Coats       |    |Coats        |    |Overcoats    |    |Overcoats    |
  ------------+----+-------------+----+-------------+----+-------------+----
  Hats        |    |Hats         |    |Suits        |    |Suits        |
  ------------+----+-------------+----+-------------+----+-------------+----
  Costumes    |    |Dresses      |    |Hats         |    |Caps         |
  ------------+----+-------------+----+-------------+----+-------------+----
  Blouses, &c.|    |Stockings    |    |Singlets     |    |Shirts       |
  ------------+----+-------------+----+-------------+----+-------------+----
  Skirts      |    |Combinations |    |Drawers      |    |Stockings    |
  ------------+----+-------------+----+-------------+----+-------------+----
  Stockings   |    |Stays        |    |Shirts       |    |Boots & Shoes|
  ------------+----+-------------+----+-------------+----+-------------+----
  Combinations|    |Petticoats   |    |Socks        |    |Other        |
              |    |             |    |             |    |Clothing     |
  ------------+----+-------------+----+-------------+----+-------------+----
  Corsets     |    |Chemises     |    |Boots & Shoes|    |     Total   |
  ------------+----+-------------+----+-------------+----+-------------+----
  Underskirts |    |Boots & Shoes|    |Other        |    |    Per Boy  |
              |    |             |    |Clothing     |    |             |
  ------------+----+-------------+----+-------------+----+-------------+----
  Chemises    |    |Other        |    |             |    |For children |
              |    |Clothing     |    |             |    |  under 6.   |
  ------------+----+-------------+----+-------------+----+-------------+----
  Boots &     |    |             |    |             |    |             |£ s.
  Shoes       |    |             |    |             |    |Total        |
  ------------+----+-------------+----+-------------+----|childen's    |
  Other       |    |             |    |             |    |clothes,     |
  clothing    |    |             |    |             |    |boots, &c.   |
  ------------+----+-------------+----+-------------+----+-------------+----
  Total of    |    |Total of     |    |Total of     |    |Per Child    |
  above       |    |above        |    |above        |    |             |
  ------------+----+-------------+----+-------------+----+-------------+----
  Per Woman   |    |Per Girl     |    |Per Man      |    |             |
  ------------+----+-------------+----+-------------+----+-------------+----
  (I.) Total cost of Clothing, Boots and Shoes, for the whole household for
  12 months, £ : :

OBSERVATIONS on costs of clothing (including Boots and
Shoes):--

Form B 6.--Page 4.

COST OF FUEL AND LIGHT FOR THE TWELVE MONTHS, JULY, 1921, TO JUNE, 1922,
inclusive.

As the cost of fuel and light is so different in winter and summer, will
you please state below, as accurately as possible, the expenditure on
fuel and light by the household during the past twelve months, and the
corresponding quantities of the items consumed.

  --------------------+---------+-----+--------------------+---------+-----
                      |Quantity.|£  s.|                    |Quantity.|£  s.
  --------------------+---------+-----+--------------------+---------+-----
  Coal                |  tons.  |     |Electricity for     |         |
                      |         |     | lighting           |         |
  --------------------+---------+-----+--------------------+---------+-----
  Turf                |  tons.  |     |Electricity for     |         |
                      |         |     | cooking, &c.       |         |
  --------------------+---------+-----+--------------------+---------+-----
  Firewood            |         |     |Candles             |      lb.|
  --------------------+---------+-----+--------------------+---------+-----
  Gas for lighting    |         |     |Paraffin Oil        |   galls.|
  --------------------+---------+-----+--------------------+---------+-----
  Gas for cooking, &c.|         |     |Other fuel and light|         |
  --------------------+---------+-----+--------------------+---------+-----

(J). Total expenditure on Fuel and Light for the twelve months ___£

Observations on fuel and light:--

General Observations:--

The figures and observations inserted on these four pages are reliable
to the best of my knowledge and belief.


  Signature of Teacher or Assistant______________Rank_____________

  Address of School_______________________________________________

                                            Date_____________1922.

Form B 7.

INSTRUCTIONS FOR DEALING WITH HOUSEHOLD BUDGET FORM B 6.

1. Select the household with one or more wage-earners for which you can
give the most reliable particulars. You can choose any type of household
you think fit, it does not matter whether it be a household even of
twenty or even of one, whether comfortably off or poorly off, with many
children or with few or no children, with several wage-earners or with
only one, with no men, with no women, with a visitor, with a servant,
etc., provided the household chosen is one of the wage-earning class.
This will ensure that taking the country as a whole the budgets will
represent every day conditions and avoid anything exceptional.

2. If you select a household with a plot or garden in which food is
produced, or one with fowl or pigs, etc., a note to this effect should
be made under "Observations."

3. Make no statement which would identify the household for which you
send an account; as a further precaution the individual returns will be
treated as strictly confidential--your figures will be used only in
totting them with figures in a large number of other budgets in order to
arrive at averages, etc.

4. If you live with a wage earner and give the budget of your own house,
do not state that the household is your own, but you will of course
place the word "teacher" on one line in the occupation column of the
first table (a teacher is not necessarily a national school teacher; in
any case the budget will be treated as strictly confidential).

5. If you can get accurate particulars for the days of the current week,
do so. If not, would you ask the householder to keep an account for the
seven days immediately following the receipt of this communication. Post
your budget so as to reach here by the 30th June, at latest. Spend all
the time you can spare to get the particulars as accurate as possible.

6. Under "Observations" on each page give any remarks that may be
helpful, especially explanations of unusually large or small figures.
The budgets will be closely scrutinised.

7. Do not stamp the envelope; it will come post free.

PAGE 1.

8. Give a line to each individual in the household from the oldest to
the youngest. In the summary table include as earners any who earn even
a few shillings. In case short time or only a few hours were worked this
should be stated under "Observations."

PAGE 2.

9. Get the quantity and cost of the items _consumed_ in the week. In
most cases it will be accurate enough to state _purchases_ during the
week, but where there has been an unusually large purchase of food,
etc., to last more than one week (or an unusually small purchase owing
to a large quantity being in hand at the beginning of the week) give the
quantity and cost of the week's consumption. You are, however,
definitely instructed to state the _purchases_ during the week of such
articles as "clothing, boots and shoes," "crockery, hardware," etc., and
of all such goods which are intended to last more than one week. If any
article (e.g., a suit of clothes, etc.) is purchased on an easy payment
system give the total cost--not the amount of the instalment. It is
anticipated that a small number of budgets will contain abnormally large
figures for "clothing, boots and shoes," etc., and in such cases
particulars should be given under the "Observations."

Loads, creels, etc., of turf should be converted to the equivalent
weight.

RENT.--The figure required is to include rates. If the
household owns the house, this should be stated and the equivalent rent
(including rates) should be given. If the household do not occupy a
whole house, this should be stated.

10. You will observe that the week's expenditure will not necessarily be
the same as the week's income.

PAGES 3 AND 4

11. The difficulty of giving as accurate figures on pages 3 and 4 as on
pages 1 and 2 is recognised, but you are earnestly requested to do the
very best you can to give reliable figures. Under "Observations" on the
last page give an indication of the degree of accuracy of your figures.

12. Do not send a budget at all unless you are satisfied that the
figures are reliable on the whole.




  PRINTED BY A. THOM & CO., LTD., DUBLIN.
                16459. 750. 9. 1922.