Students of the conditions of living in the homes of both city and country have proposed various schemes for the practical finances in the home. An excellent scheme for a household budget appeared in the _Journal of Home Economics_ for June, 1914. It provided for three separate accounts, one called "The Man's Personal Account," one "The Woman's Personal Account," and the third, "The Family Account." Into the first went the man's clothes, traveling expenses (carfare, etc.), charities, amusements, society dues, dentist and doctor's bills--all personal expenses. Into the second went similar items for the woman, except that the bills connected with the birth of children were not recorded there. These went into the third account, together with the running expenses of living, and all expenses connected with the children, their clothing, amusements, instruction, etc. A weekly sum came from this account for the use of the wife for the household; what remained there after these depredations, composed the mutual savings, and this sum belonged equally to both husband and wife and could be used for any purpose only by consent of both. This scheme in its general features is adapted to any family, but might of course, after discussion and consent, be altered to suit circumstances.
Every difficult question in the apportionment of these separate accounts should be talked over thoroughly. Each member should endeavor to see the question in the abstract, pure from every selfish impulse. Each should try to see it from the other's standpoint, freed from prejudice, and in the dry light of reason.
By working out these problems for several years, it may be possible to bring the sums set apart for certain purposes down to fixed amounts. But it must not be forgotten that the general cost of living varies--who does not know that, alas!--from year to year. We have green years and slack years; therefore we are not to be blamed if we do not always live up to an ideal standard. Besides, we need a new cloak one year and do not need one the next. New-cloak-year cannot be always last year or always next year; it sometimes must be _this_ year!
The comfort of a family budget can hardly be imagined by those who have a family to plan for and have not tried this system. You know what you have to do with; you can plan and thus reduce expenses where they can most conveniently be shaved off and not feel it so much. The husband will have the comfortable assurance that he is obeying that great principle of efficiency that calls for a "square deal" in the human group with which he has most to do. The wife knows that when she is taking a sum of money to use for herself or for her family she is not asking a favor; she knows that she will never hear the dire question, "Where is the dollar I gave you last month?" Immense quantities of self-respect are carefully preserved by a methodical arrangement of the home budget, and happiness is laid up for use both here and hereafter.