ABSTRACT MONETARY GAIN FROM THE WORKING WIFE'S EMPLOYMENT by Barbara McAlvay Ferrar The intent of this study was to replace speculation with facts about the monetary net gain of working wives, to discover some ways in which monetary net return may be maximized, and to indicate the costs which must be con- sidered in estimating monetary net gain from the wife's employment. A detailed interview schedule was devised, and data were obtained during the summer of 1961 by personal inter- views with 50 employed wives of students at Michigan State University. A wife was eligible for the sample only if: the family resided in married student housing; the family in- cluded the husband, the wife, and one or more children, at least one of whom was under five years of age in 1960: the wife had paid employment outside the home for 1200 hours or more in 1960; the husband worked at least part— time in 1960. Barbara McAlvay Ferrar Each wife was asked to specify only the expenditures she needed to make because she was employed. Determination of job—necessitated expenditures was based solely on the judgments of each wife. The expenses which were probed were income tax, other occupational expenses, food, clothing, transportation, paid help, personal care, and miscellaneous. Data were also obtained on income, type of employer, occupational classifi— cation, and employment benefits. After computations were made, relationships between the variables and the types of expenditure were examined. The sample was comprised of women who, on the average, were 24 years of age and had one child. Their husbands? 1960 income was about $1800, and their family income was about $5300. Over one-third of the wives were in the professional group and almost two-thirds were in the clerical group.. The wives had a 1960 mean income of $3476.95 and a mean hourly income of $2.03. The wives in the entire group devoted 45.4 per cent of their 1960 mean cash income to job—necessitated expendi- tures. In 1960, the mean total net gain for the professional group represented 59.1 per cent of their mean cash income; that for the clerical group represented 53.8 per cent of their mean cash income. Barbara McAlvay Ferrar The professional group realized a mean hourly net gain of $1.34; the clerical group realized $1.04. As the wife's employment income increased, only the proportion devoted to clothing and paid help decreased. As the husband's reportable income increased, the proportion of the wife's income devoted to all expenditures except the wife's income tax and paid help remained constant. As the family's reportable income increased, the proportion of the wife's income devoted to each of the expenditure categories failed to decrease. When the wife's type of employer varied, only the proportion of the wife's income devoted to personal care and miscellaneous remained constant. When the wife's occupational classification varied, the proportion of the wife's income devoted to all expendi- tures except clothing, paid help, and transportation remained constant. There was wide variation in the job-necessitated expenditures of wives with different types of employers. The findings suggest some ways of maximizing net gain by reduction of job-necessitated expenditures and by rational consideration of the conditions of one's proposed employment. Barbara McAlvay Ferrar The study's contribution to the estimation of monetary net gain is a listing of items of expense which are more than likely to be incurred by working women. MONETARY GAIN FROM THE 'WORKING WIFE'S EMPLOYMENT BY Barbara MCAlvay Ferrar A THESIS Submitted to Michigan State university in partial fulfillment of the requirements for the degree of MASTER OF ARTS Department of Home Management and Child Development 1962 ACKNOWLEDGMENTS Special acknowledgment goes to Dr. Jean Davis Schlater, Chairman of the writer's Guidance Committee, for her willing contribution of time and valuable assistance. The writer also wishes to express her appreciation to Mrs. Thelma Hansen and Dr. Iwao Ishino, who served competently as members of her Guidance Committee. The researcher is deeply indebted to all the student wives who contributed so generously of their time and confidential data. Much credit goes to the writer's husband, Joseph Ferrar, for his forbearance, moral support, and sound advice, without which this research project would have been impossible. ii TABLE OF CONTENTS Page ACKNOWLEDGMENTS . . . . . . . . . . . . . . . . . . . ii LIST OF TABLES . . . . . . . . . . . . . . . . . . . . v Chapter I 0 INTRODUCTION 0 O O O O O O O O O O O O O O O O 1 Objectives of Study 5 Hypotheses 6 II. REVIEW OF LITERATURE . . . . . . . . . . . . . 8 Related Studies 8 Cognate Studies 12 III. METHODOLOGY . . . . . . . . . . . . . . . . . 17 Development of Instrument l7 Pretest 1? Selection of Sample 18 Collection of Data 20 Analysis of Data 20 Limitations of Study 29 IV. FINDINGS . . . . . . . . . . . . . . . . . . . 39 Description of Sample 39 Net Gain 45 Cash Income 45 Employment Benefits 45 Total Income 51 Total Job-necessitated Expenditures 51 Total Net Gain 51 Number of Hours Actually Worked 53 Net Gain Per Hour Actually Worked 53 iii Chapter Page Maximizing Net Return 54 Relationship of Variables to Job— necessitated Expenditures 54 Suggestions for Maximizing Net Return 75 Estimating Probable Net Gain 77 V. SUMMARY'AND CONCLUSIONS . . . . . . . . . . . 82 Summary 82 Conclusions 88 BIBI’IOGRAPIIY O O O O O O O O O O O O O O O O O O O O O 92 APPENDICES I. DEFINITION OF TERMS . . . . . . . . . . . . . 97 II. INTERVIEW SCHEDULE . . . . . . . . . . . . . . 101 III. TAX COMPUTATION FORM . . . . . . . . . . . . 127 iv LIST OF TABLES Table Page 1. Frequency Distribution of Wives and Their Husbands, by Age . . . . . . . . . . . . . . 40 2. Frequency Distribution of Wives and Their Husbands, by Education . . . . . . . . . . . 40 3. Frequency Distribution of Children, by Age . . . 42 4. Amount of Reportable Income, by Persons Receiving . . . . . . . . . . . . . . . . . 43 5. Mean Net Gain, by Occupational Classification and by Type of Employer . . . . . . . . . . 46 6. Employment Benefits on Which Monetary Value Was Placed, by Occupational Classification . . . 48 7. Employment Benefits on Which No Monetary Value Was Placed, by Occupational Classification . 50 8. Job-necessitated Expenditures of Employed Wives, Expressed as Dollars and as Per— centage of Their Mean Cash Income of $3,476.95 . . . . . . . . . . . . . . . . . 52 9. Percentage Distribution of Wife's Employment Income among Expenditure Categories, by Amount of Such Income . . . . . . . . . . . 55 10. Percentage Distribution of Wife's Employment Income among Expenditure Categories, by Amount of Husband's Reportable Income . . . 57 11. Percentage Distribution of Wife's Employment Income among Expenditure Categories, by Amount of Family's Reportable Income . . . . 59 Table Page 12. Percentage Distribution of Wife's Employment Income among Expenditure Categories, by Type of Employer . . . . . . . . . . . . . . 60 13. Percentage Distribution of Wife's Employment Income among Expenditure Categories, by Her Occupational Classification . . . . . . 64 14. Mean Percentage of Wife's Employment Income Devoted to Occupational Expenses, by Wife's Occupational Classification . . . . . 65 15. Mean Percentage of Wife's Employment Income Devoted to Food Expenses, by Wife's Occupational Classification . . . . . . . . 68 16. Mean Percentage of Wife's Employment Income Devoted to Job-necessitated Clothing Expenses, by Wife's Occupational Classification . . . . . . . . . . . . . . . 70 17. Mean Percentage of Wife's Employment Income Devoted to Transportation Expenses, by Wife's Occupational Classification . . . . . 71 18. Mean Percentage of Wife's Employment Income Devoted to Paid Help Other than Professional Beauty Care, by Wife's Occupational Classification . . . . . . . . 72 19. Mean Percentage of Wife's Employment Income Devoted to Personal Care Expenses, by Wife's Occupational Classification . . . . . 73 20. Mean Percentage of Wife's Employment Income Devoted to Miscellaneous Expenses, by Wife's Occupational Classification . . . . . 74 21. Kinds of Job-necessitated Expenses Incurred by 50 per cent or more of the Wives in Each Occupational Group . . . . . . . . . . . . . 79 vi Table Page 22. Kinds of Job-necessitated Expenses Incurred by 50 per cent or more of the Professional Group . . . . . . . . . . . . . . . . . . . 80 23. Kinds of Job-necessitated Expenses Incurred by 50 per cent or more of the Clerical Group . 81 vii CHAPTER I INTRODUCTION A pronounced change in the employment status of women has occurred during the past 50 years. Although less than six per cent of all married women were in the labor force in 1900,1 this percentage had swelled to 32 by 1960.2 During the period between World'War II and March, 1957 alone, the number of employed married women increased, on the average, about 500,000 per year, with most of this increase occurring among wives living with their husbands.3 Even the mothers of young children play an important role in the employment picture. Despite the fact that mothers with children under six are the least likely to join the labor force, about 20 per cent of women in this Irma Gross et a1., Potentialities of Women in the Middle Years (East Lansing, Michigan: Michigan State University Press, 1956), p. 23. 2U. S. Department of Labor, Bureau of Labor Statistics, Employment and Earnings, Series L 2.41/2 (July, 1960), p. l. 3Gladys K. Bowles, VChange in Population and Family Characteristics,? Family Economics Review (March, 1958). group are engaged, full- or part-time, in earning money. A tendency for better educated women to enter or return to the labor force in relatively larger numbers than others was noted in the 1950's, especially among middle- aged or older women. These observations lend credence to a prediction by the women's Bureau of the United States Department of Labor that the average young woman of today may work outside her home for as much as 25 years of her life. Such employment will probably not occur all in one stretch, but before marriage, early in marriage, and after children are well out of the apron-strings phase. A wife's motivation to employment outside the home may be psycho—social, economic, or a combination of these. She may be impelled by a desire to gain prestige, to feel related to the modern world, to fulfill her obligations to society, to express her personality, to get away from the house and children, to escape the boredom of household 1Institute of Life Insurance, Working WOmen . . . Who Are They?, a compilation prepared by the Women's Division (New Ybrk: Winter, 1960), p. 1. 2"Factors Affecting the Employment of‘Women,' Family Economics Review (June, 1960), pp. 13-15. 3Alice K. Leopold, FHomemaker——Money-maker,F National Parent-Teacher, 52 (May, 1958), pp. 8-10. duties, to enjoy adult company, or to gain satisfaction from the job itself. On the other hand, she may intend to work to supplement family income in order to further the satis— faction of wants or needs, to save a nest egg: to substitute earning capacity for yesterday's dowry, to contribute her proportional share to the family income, or to make use of training which has been obtained at considerable expense. Among the factors which need to be weighed against the desired benefits outlined above are the questions of: (1) whether someone suitable can be found to assume responsibility for training and controlling the children in their mother's absence, (2) whether the working mother will be so exhausted physically that she will jeopardize the quality of mothering she can give her children when she is at home, (3) whether the children are young enough so they still need a consistent relationship with one person in order to foster the proper development of the superego and the primary habitauuiself—discipline patterns, (4) whether the mother's work will result in loss of status of the father in the eyes of his children, (5) whether the children will suffer from separation anxiety and feelings of rejection, (6) whether the wife's time would be worth more if expended only on home production. Because economic gain is often a motive for employ- ment outside the home, those wives already participating in the labor force, as well as those contemplating entry, need a greater awareness that the monetary resources of the family are not increased by the amount of the wife's earnings. The monetary costs, both overt and covert, must be subtracted from the gross income from the wife's employment in order to assess the net gain. The economic factor is only one of those involved in decision-making. If quantitative, economic data is made available, it may be possible to weigh probable monetary gain against the social and psychological costs and benefits which may result from the wife's employment, thus contributing a rational element to an ultimate judgment about the desira— bility of her working. Through this empirical study of the relationship between the employment income and the job-necessitated expenditures of 50 employed wives of Michigan State university students, it was possible to derive data on monetary net gain. The study findings will be of particular interest to sociologists, social workers, teachers of family economics and family relations courses, and family economics con- sultants in governmental and commercial agencies. 1Definition of terms pertinent to the study will be found in Appendix I, p. 97. Objectives of Study The study had three objectives: 1. To replace speculation with facts as to how much net increase in family income the wife's employment provides, by (a) distinguishing the job—necessitated expenditures of working wives from person— or family- related expenditures, (b) determining the amount and proportion of income which was absorbed by the job—necessitated expenses ofwives employed full-time, (c) ascertaining the wife's employment benefits on which monetary value could be placed, (d) calculating the net monetary gain realized by the wives for the total employment period and for each hour they actually worked. Step 1 (a) involved the introduction of a new method of probing the net gain of employed wives. Instead of comparing the expenses of groups of employed and non-employed wives in order to derive costs attributable to the wives' employment, the researcher asked each wife to specify only the expenditures she needed to make because she was employed. Through use of such data it was possible not only to specify which expenditures were job-necessitated, but also to discover the extent of the variations in the total employment expenditure patterns of individuals. To discover some ways in which wives may maximize the net return from their employment, by examining the relationship between selected variables and the kinds and amounts of job-necessitated expenditures of the wives. To indicate the costs which must be considered in estimating probable net gain by (a) finding items of expense common to working wives, (b) finding items of expense common to members of occupational groups, (c) learning the percentage of the wife's income devoted to the latter items by the wives in the occupational groups. Hypotheses The following hypotheses were formulated for this study: 1. As the wife's employment income increases, the proportion of such income devoted to each kind of job-necessitated expenditure will decrease. As the husband's reportable income increases, the proportion of the wife's income devoted to each kind of job—necessitated expenditure will remain constant. As the family's reportable income increases, the proportion of the wife's income devoted to each kind of job-necessitated expenditure will decrease. The proportion of the wife's income devoted to each kind of job-necessitated expenditure will remain constant regardless of the wife's type of employer. The proportion of the wife's income devoted to each kind of job-necessitated expenditure will remain constant regardless of the wife's occupational classification. CHAPTER II REVIEW OF LITERATURE Little research has been conducted on the subject of monetary gain from the working wife's employment. There- fore, much of the background reading was peripheral to the main topic and was of value chiefly in the establishment of hypotheses. Such material will not be reviewed here. The information having more direct bearing on the topic at hand has been classified by its degree of pertinence to the current study and will be presented as literature on related studies and literature on cognate studies. Related Studies Wiegand's study1 of the use of time by full-time and part-time homemakers indicated that employed city homemakers used their weekends to catch up on their home- making. Employed city homemakers used less time for food lElizabeth Wiegand, Use of Time bnyull-time and Part— time Hememakers in Relation to Home Management, New York (Cornell) Agricultural Experiment Station Memoir 330 (July, 1954), PP. 16-21. preparation than did farm homemakers or non—employed city homemakers. The employed city homemakers used about half as much time for care of clothes as did the non-employed city or the farm homemakers. Of the 30 homemakers who were away for noon meals, 19 were women employed outside their homes. A study of the economic contributions given to and . received from individual members of families and households in relation to their financial situations was made by Knoll in 1954.1 Her findings were based on 83 urban and 96 rural women who were heads of family or their spouses. She found that, with the exception of rural women with full-time jobs outside the home, 50 per cent or more of the women in all of her occupational classes reported doing all housecleaning, food preparation, food preservation, and care of clothing. Nearly one-third of those with full-time jobs outside the home took care of all dishwashing and marketing. Nearly one-third of those who had full—time occupations outside the home carried lunches prepared at home. This study was valuable in its contribution of some information on the Marjorie M. Knoll, FEconomic Contributions Given to and Received from Individual Members of Families and Households in Relation to their Financial Situation? (unpublished Ph.D. thesis, Cornell University, 1954). 10 types of domestic work which the employed housewife may have to delegate to others. In 1955, a United States Department of Agriculture survey was made of the food consumption and dietary levels of households as related to the employment of the home- maker.1 The households were grouped by regions, by urbani- zation, by several family income classes, and by the employment status of the homemaker. Six thousand households were studied, and more than one-fourth of the homemakers in the study were found to be employed outside the home full- time or part-time. Seventy per cent of the employed had full-time (over 30 hours a week) jobs. On a per person basis, the quantities and money value of foods used were often smaller in households where the homemaker was not employed. Even with no difference in income, the per person per week expenditure for purchased food was $.56 greater in the household of the employed homemaker than in the household of the non-employed homemaker. Part of the difference in the per person purchases of employed and non-employed groups in this all-U.S. picture reflects two 1U. S. Department of Agriculture, Institute of Home Economics, Heusehold Economics Research Division, Food Consumption and Dietarnyevels of Households as Related to Employment of Homemakers, Household Food Consumption Survey Report No. 15 (June, 1955). ll facts: relatively few homemakers in farm areas work outside the home, as compared with urban homemakers; and food purchases are considerably smaller on farms because of the increased importance of home-produced food. Home—produced food, in general, makes a more important contribution to the household supply when the homemaker is not employed. The survey showed that families with employed homemakers were more apt than those with non-employed homemakers to have meals away from home and to spend more for them. With the non-employed homemaker households, such expenditures were more Fincome-elastic, whereas with the employed home- maker households, they were more nearly a necessity. In general, the families with working homemakers spent more for all food away from home than did the families with non- employed homemakers, with the difference in many income- region-urbanization classes ranging from $.50 to $1.00 per family per week. Dickins' 1957 study of how well working wives feed their families1 involved gainfully employed and non-employed married women from 200 Mississippi families. All were from 1Dorothy Dickins, wa'Well Do Working Wives Feed Families?, Mississippi Agricultural Experiment Station Farm Research, 20:2 (November, 1957), pp. 1-2. 12 white families with both husband and wife present, and with comparable family composition and age of homemaker. She found that the average money value of food consumed per week was $24.65 for families with an employed homemaker and $22.95 for those with a non-employed homemaker. The two foregoing studies provided the basis for the decision to conduct no broad investigation of family food costs. Cognate Studies In 1953, Gross undertook a study of the home management of working and non-working homemakers with young children,1 using as her sample 22 working and 22 non-working mothers living in identical college housing units. Each mother who was interviewed had two children, at least one of whom.was under five years of age, and each working mother was employed at least fifteen hours a week outside the home. The chief motive of the working wives was Stated as economic. The money cost of the wife's working was to some extent acknowledged. Additional expenses were recognized in the areas of clothing, transportation, care of children, food, Irma H. Gross, Home Management of Working and Non— workinggflomemakers with YOung Children, Michigan Agricultural Experiment Station Quarterly Bulletin 37:2 (1955), pp. 324-33. l3 laundry or dry cleaning, and nursing dues. The average weekly cost of child care was: neighbors (three cases) $3.50; baby sitter (nine cases) $17.89; nursery school (four cases) $10.41. Other families arranged for the father or another relative to be with the children while the mother worked. In some cases a family member supple- mented the paid care. More families with working wives than with non-working wives carried straight life insurance on the mother, accident insurance on the mother and father, and endowment insurance on the children. The only paid service used to any extent by either group of families was for care of children. Of community facilities, only dry cleaning service was used by all of each group. Nursery schools were used by the families of only four working and three non—working wives. Knarr's 1957 study of the management problems of employed farmhomemakers1 noted that some of these women had certain job—necessitated expenses. The percentage of women, by type of expense was: transportation,80 per cent; lunch money260 per cent; extra clothes'60 per cent; extra 1Catherine A. Knarr, FManagement Problems of a Selected Group of Employed Farm Homemakers in Pendleton County, Kentucky, 1956? (unpublished Master's thesis, Ohio State University, 1957). 14 dry cleaning,40 per cent; baby sitters,24 per cent: beauty parlors and cosmetics,16 per cent; laundry,12 per cent; cleaning women,12 per cent and other,12 per cent. The Gross and Knarr studies presented actual evidence of some of the kinds of expenses incurred by employed home- makers as a consequence of their employment. The first full-scale research cognate to this study was conducted in 1958 when the USDA Agricultural Research Service instituted a study in four small Georgia cities. There they interviewed 186 employed and 179 non—employed wives from a representative sample chosen in an earlier government study. The main intent of the study was to learn how much of the employed wife's income would remain for family use after expenses related to the wife's employment were deducted. An additional objective was to discover what difference, if any, having an income of her own might make in the amount the wife spent for her own clothing and personal care. The wife's net income was calculated by subtracting the job-related expenses and the fextra expense? for paid lEmma G. Holmes, Job-related Expenditures of working Wives, a report to the 36th Annual National Agricultural Outlook Conference, November 19, 1958, prepared by the U. S. Department of Agriculture, Agricultural Research Service, Institute of Heme Economics (Washington, D. C., 1958). 15 help, clothing, and personal care from the amount earned. The job-related expenses were determined directly from information given by the respondents, but the ?extra expenses? were computed by subtracting the average amounts spent by the non-employed wives from those spent by the employed wives for these items. Federal and State income taxes were calculated on family income with and without the wife's earnings. Standard deductions were allowed and a joint return on the combined earnings of husband and wife was assumed. The difference between the two tax estimates was included in the expenses which were considered directly related to the wife's job. These employment-related expenses also included payments for social security and other retirement plans; transpor- tation to and from work; lunches and snacks at work; gifts, flowers, and contributions for co—workers; clothing used exclusively for work, like uniforms and jeans, and a few other items. The entire group of employed wives was able to retain an average of 59 per cent of the mean income for family use: the group of employed wives with children under six retained an average of 52 per cent. The preliminary government research report explicitly acknowledges, ?We do not know how much of the extra amount l6 spent by the working wives was due to the demands of her [sic] job, how much to the fact that she had more to spend and perhaps felt more free to spend on herself than when she was using her husband's earnings.?l In describing the manner in which the income tax was computed, the report states, ?We allowed for standard deductions, and assumed a joint return on the combined earnings of husband and wife. We felt that such estimates might be more accurate than those we would get from the families, since the interviews preceded the filing date for the 1957 tax return.?2 The current study was prompted by these two quotations, both of which seem to indicate inadequacies of the USDA study. An attempt has been made to devise a method which will ascertain what the employed wife g§2g§_to pay, rather than what she gog§_pay. The use of a different procedure in computing the tax due to the wife's employment was under- taken as a means of checking the validity of the USDA method. 1Ibid., p. 4. 21bid. CHAPTER III METHODOLOGY Development of Instrument Ideas gleaned from the background literature as well as from informal interviews with two employed wives were incorporated into a detailed interview schedule.l Questions were open-ended, thus permitting respondents to make the required judgments on the job-necessitated expenses they had incurred, and to volunteer additional comments which might clarify their responses. Pretest The schedule was pretested with five student wives who met the eligibility requirements for the study. The data from these interviews were then subjected to the pro- posed method of analyzing the data, which revealed some flaws in the interview schedule. The latter then underwent revisions as to sequence, wording, and additional detail needed. Once again it was administered, this time to a 1See Appendix II, p. 101. 17 18 wife known to have had more than one employer in 1960. Further revisions were made until it was felt that the schedule would be equal to the task before it. Selection of Sample To simplify the problem of obtaining respondents, the university housing office was asked to provide a list of the two—bedroom apartment units in one of the married student housing areas. The student directory was then used in preparing a list of all the married students living in these apartments. Each couple on the list was called on the telephone, in order to determine which wives met the eligibility requirements for the sample. Many had already left the campus before the calls were made, thus compounding the problem of obtaining subjects. Interviews were arranged with those who were eligible and were also willing to share their income and expense data with the researcher. About 15 per cent of the eligible subjects contacted were unwilling to be interviewed. Eligibility Requirements The eligibility requirements for participation in the study were that: 19 The family must reside in the married student housing areas. This requirement was included in order to control variations in the housing and laundry facilities used by the wives interviewed. The family must be composed of the husband, the wife, and one or more children, at least one of whom was under five years of age in 1960. The latter restriction was intended to produce a group of respondents who had maximum child care expense in 1960. The wife must have had paid employment outside the home for 1,200 hours or more in 1960. Although ideally the number of hours would have been set somewhat higher, there was a possibility that because of the husband's student status, these families would not remain on the campus year around, and the wife's employment would be of less than a year's duration. The husband must have worked at least part—time in 1960, so that a comparison of the family income tax with and without the wife's employment income could demonstrate more clearly the tax cost of the wife's working. 20 Collection of Data The data were obtained during the summer of 1961 from 50 employed wives of students at Michigan State University in East Lansing, Michigan. The interviewing was conducted after April 15 to insure the availability of accurate tax information. Because of the wives' employment, many of the interviews were conducted in the evening. In each case the wife was the person interviewed, though in some cases the husband was also present and participated. It was necessary to rely rather heavily on the rapport established in the initial phone contact, for administration of the schedule took more than an hour, and these busy wives could ill spare much time for supplemental conversation. Each wife was urged to tell which of her 1960 expenditures in each category were needed because of her employment. Although there was repeated stress on the word ?needed," no effort was made to influence the wife's judgment as to what constituted her job-necessitated expenditures. Analysis of Data Shortly after each interview was completed, the interview record was checked for omissions and inconsistencies. After all interviews had been completed, the records were 21 reviewed and computations within the schedule were completed. The complexity of the data and the marked individual- ity of some of the subjects' situations required a number of decisions about their treatment. In the interest of clarity in this report and for the benefit of others who may be researching this topic, these policy decisions will be presented in detail. When respondent A reported only one amount to cover the expense of laundering both flatwork and men's shirts, it was necessary to allocate this one amount between the two items. This was accomplished by averaging the expenses of other wives for the laundering of men's shirts, and arbitrarily setting this as the expense respondent A incurred for shirt laundry. The balance of the single amount originally reported was then assigned as her expense for the laundering of flatwork. The same procedure was used in separating the cost of a shampoo and set from that of a haircut. One wife had compulsory withholding for her food at work. This amount was transferred as a food entry so that its absence would not create a false picture of food expense. One respondent reported the purchase of a second family car during 1960. The total price, insurance, title 22 transfer, and license plates were all considered costs of the wife's 1960 employment. A second subject reported replacement of the family car in order to insure her more reliable transportation. In this case the value of the old car was subtracted from the cost (including title transfer and license plates) of the new one to obtain some measure of the cost of the more reliable transportation. Because the new automobile was a compact car, the insurance rate was less than that previously paid, so the difference was subtracted from the ?cost of more reliable transportation.? If shirts were sent to the laundry because the wife worked, and costs were stated in dollars per week, the number of weeks in the wife's total employment period, including vacation, was used in computing the total cost. The same was done with regard to diaper service. When the wife had multiple employers, sick leave was divided equally among her various employments unless otherwise stated. If the subject's reply gave a range of values, such as 5-6 meals, the average of the two figures was used. Items purchased with trading stamps were valued at the rate of $2.50 per book of stamps spent. 23 In computing child care cost, the time for which such expense was incurred was found by adding the child's time away from home, such as at the grandparents; the ' mother's vacation, sick leave, and holidays; and the time when other free care was provided. The sum was then sub- tracted from the amount of time the mother was employed while there was a child in the family. The only exception to this practice was in cases where it was specifically stated that the child care expense continued even when the mother was at home. Computation of transportation costs required a number of arbitrary decisions. If the husband drove the wife to her place of work on campus, half of the expense for that distance was considered a cost of her working. If the wife drove the husband to the campus, then went on to her place of employment, they would share equally the expense to the campus, but costs for the rest of the distance would be hers alone. If the husband made a special trip to take the wife to work, either on campus or elsewhere, the round trip expense would be entirely hers. The number of days the wife used the family car was found by adding extra days worked to the total number of days employed, and sub- tracting the sum of the paid holidays during work weeks, 24 the days of maternity leave and sick leave, and the days when others drove, the wife used public transportation, or the wife walked. The total distance covered each day on the round trip to work was obtained from the respondents when possible. If they could not provide the information, map measurements were used, based on what appeared to be the shortest route. The gross cost was based on an estimate of seven cents per mile. If persons outside the household paid to ride, their contribution was subtracted from the gross cost, giving the net cost to the family. This net cost was divided by the number of family members who rode each day, and to whom a share of the cost was to be charged. The result was the wife's transportation cost, using the family car. The 1960 income tax data had been provided by the respondents from 1960 tax returns and pay check stubs. The tax was computed on a supplemental form,1 basing the computation on the family income, both with and without the wife's employment income and deductions. The difference in the two results represents the amount of income tax 1See Appendix III, p. 127. 25 attributed to the wife's employment. In each case, if the conditions for filing the tax return were different than those assumed in the USDA study, the wife's employment income tax was calculated both by the USDA method and by a more detailed method. Through the use of the two methods of income tax computation it was possible to indicate the extent to which the amount of income tax attributed to the wife's employment could be altered by: (l) the type of return filed, (2) the exclusion of sick pay, (3) the manner of figuring deductions. The results of the detailed income tax computation varied from those of the USDA assumptive method by as much as $330. The desirability of the former method in obtaining accuracy is obvious. Social security was computed by taking three per cent of the income up to a maximum of $144. When costs were expressed as a flat monthly rate, vacations, sidk leave under one month, and holidays were not subtracted from the total months in the employment period. When any cost was expressed on a per-day or per- week basis, then vacations, sick leave, and holidays were all subtracted, in order to determine the number of days or weeks the cost was incurred. 26 In computing any type of expense which was in direct proportion to the amount of time actually on the job, it was necessary to subtract all vacations, holidays, and sick leave from total employment time. Such computation offered no problem when the expense was incurred over the full period of employment. However, when such expense was reported as having been incurred over an undesignated portion of the employment year about which nothing was volunteered aside from the number of weeks or months involved, it was necessary to make an arbitrary decision on how to handle the problem. The author's solution was to divide the total employment period into two parts (often unequal), one being the period over which the expense was incurred, the other being the balance of the total employment period. The total time spent in 1960 on vacation, holidays, and sick leave was then divided into two equal parts, and one part was assigned to each of the periods of time involved. The total of regular hours in the employment period was calculated by finding the product of the number of weeks in the employment period, the number of regular work days in a week, and the number of regular work hours in a day. The total hours for which the wife was paid was computed by adding the number of extra hours worked for pay 27 to the total regular hours in the employment period. In order to determine the cash value of a day's work, it was first necessary to multiply the number of extra hours worked at a different pay rate by that pay rate, thus discovering the amount of pay received for these extra hours worked at a different rate. By subtracting this amount from the total employment income for all hours worked, it was possible to find the total earnings at the regular rate. The number of hours at a different rate were then subtracted from the total hours for which the wife was paid, leaving the number of hours worked at the regular rate. Total earnings at the regular rate were divided by the number of hours worked at the regular rate, yielding the salary for one hours's work. In evaluating employer benefits, the respondent was asked to estimate the value of the goods or service in question. If she were unable to do so, she described the item or service and the author obtained costs from persons dealing in such goods or services. The wives could usually state the price they paid for items purchased from the employer, as well as the dis- count percentage. By using this information, one could calculate the market value of the item. 28 In no case were figures rounded to the nearest tenth until the final answer. Even then figures expressed in dollars and cents were not rounded to tenths. As discoveries were made of essential information which in some individualized situations the interview schedule had not elicited, respondents were contacted by telephone or mail and asked to provide such data. Their response was singularly gratifying. Once the calculations had been completed on the interview schedules, it was possible to transfer the data in detail to the tabulation sheets. Using an electric calculator, totals and percentages were derived, then were transferred to summary sheets. For each wife, computations were made for: 1. Total job-necessitated expenditures expressed both in dollars and as percentage. 2. The amount of the wife's income available for family use. 3. Total employment benefits to which monetary value was assigned. 4. Total net gain from the wife's employment. 5. Total net gain as a percentage of cash income. 6. Net gain per hour actually worked. 29 Each wife's total job—necessitated expenses were subtracted from her employment income, thus yielding the amount of her income available for family use. Tabulation sheets were used for comparing employment benefits of the two occupational groups. By adding the wife's cash income to her employment benefits, her total income was found. From this her total job-necessitated expenditures were subtracted, the remainder being the total net gain from her 1960 employment. This amount was then divided by the number of hours actually worked, giving the net gain per hour actually worked. Other tabulation sheets were prepared to show the relationships between the percentage of the wife's income devoted to various categories of job-necessitated expenses and income, occupational classification, or type of employer. In like manner, it was possible to make a detailed percentage comparison of expenditures for all items by wives in the two occupational classifications. Limitations of the Study The writer recognizes a number of conditions of this study that limit the extent of legitimate generali- zation. These limitations are enumerated in detail for the 30 benefit of those who may wish to conduct further research on this topic. Sample Representativeness No effort was made to achieve a random sampling, because the methodology was exploratory in nature and it seemed desirable to control as many variables as possible by using a rather homogeneous sample. However, similarities and differences between the selected sample and women workers throughout the United States are noted. The median age of women in the sample was 24 years, whereas in 1960 that of all married women workers was 41 years. The median years of education for women in the sample was 13; that for all women in the labor force in 1959 was 12.2 years.2 All the respondents were engaged in full—time work in 1960, although 98 per cent of them had at least one child under five years of age in the home. For the general 1 . . . Institute of Life Insurance, op. c1t., p. l. 2 U. S. Department of Labor, Women's Bureau, Handbook on Women Workers, Series 13.3, No. 275 (1960): P. 94. 31 population, only 20 per cent of all mothers with children under six are engaged, full or part time, in earning money. The median reportable income of families in the sample was $5,257.11, although this figure might have been higher if non-reportable income, such as G. I. benefits, had also been included. At least 10 per cent of the families received income under the G. I. Bill. In 1958, the median income of all families in which the wife was employed was $6,210, on a national basis.2 Of the respondents, 38 per cent were professional or managerial workers (over half of them teachers or nurses); 62 per cent were clerical or private-household service workers. Of married employed women in the entire labor force in 1960, 19 per cent were professional, technical, or managerial workers; 34 per cent were clerical or private- household service workers. Ninety-four per cent of the respondents lived in Michigan State University housing during the entire period of employment in 1960. The remaining 6 per cent lived there 1Institute of Life Insurance, op. cit., p. 1. 2?Income of Families and Number of Earners,? Family Economics Review (March, 1960), pp. 16-18. 3Department of Labor Women's Bureau, op. cit., p. 38. 32 at least a portion of the year. This housing is characterized by electricity, central heating, running hot and cold water, electric ranges, refrigerators. The University provides free shampooing of rugs and upholstery. There is a dearth of data on the type of housing occupied by the nationwide group of married women workers. A 1952 study in New York State1 revealed that in the homes of the 53 employed city homemakers studied, all had electricity, running hot and cold water, gas or electric ranges, and refrigerators; 92 per cent had central heating. The women in the sample averaged 37.7 hours of work a week. Married employed women, with husband present, who were in the labor force in May 1960, averaged 35.8 hours of work a week. Although 44 per cent of the respondents lived an average of two miles from their employment at the University, the 56 per cent who were employed elsewhere for at least part of the year lived an average of four miles from their place of employment. By virtue of the large number of families concentrated in university housing, car pool lWiegand, op. cit., pp. 10—12. 2U. S. Department of Labor, Bureau of Labor Statistics, op. cit., p. 10. 33 arrangements may have been much more satisfactorily executed than they could have been by persons living in private residences. No data were discovered on the mean distance traveled to work by married women in the labor force as a whole. Deviation from the Eligibility Requirements Because a respondent gave an erroneous answer to the question designed to determine her eligibility in terms of family composition, the sample includes one wife who had no child in the family during 1960. She was retained in the sample when it was found that poor wording of this same question had resulted in the inclusion of 10 wives who did not have a child under five in the home during the entire year. In some instances in which the only child was born during 1960, the mother did not return to work after the child's birth, so the expected item of child care expense did not materialize. One wife whose work days varied in length was included in the sample on the basis of her estimate of the total number of hours she worked. Although computation revealed that she worked only 1,172 hours instead of the 1,200 hour minimum originally expected of all respondents, she also was kept in the sample. 34 Interview Schedule Construction Omissions from the schedule were of two types, the intentional and the accidental. A broad investigation of family food costs due to the wife's employment was purposely omitted from this research. Indications from a large government study conducted in 19551 are that employed homemakers do not use ?convenience foods? more consistently than non—employed homemakers, nor is there much difference between the weekly food cost per person in the families of employed wives and in those of non-employed wives. It is acknowledged that expense for food purchased away from home would be counteracted in some measure by the cost of food which would otherwise have been consumed at home. A 1957 study by Dickins2 found little difference in weekly food cost per family between similar families of employed and of non-employed homemakers. Some accidental omissions from the study were due to the author's failure to recognize that those who lived 1U. S. Department of Agriculture, op. cit. 2 . . . Dickins, op. Clt. 35 in student housing at the time of the interview had not necessarily lived there or been employed in the vicinity of East Lansing, Michigan, during 1960. State income tax is not characteristic of this area, so there were no questions dealing with it. Since the questions were designed for wives living in university housing during the time of employment, they may not have dealt with some job-necessitated expenses typical of those who lived elsewhere for part of the year. It had been anticipated that there would be a change in the physical characteristics of clothing purchased for other family members because the wife was employed. How- ever, in some cases the change was in the quantity of clothing purchased, and the schedule did not probe this possibility. No investigation was made of possible barter baby— sitting or barter beauty care, though the latter was mentioned by a few respondents. No information was sought about child-care expense in the form of meals and transportation provided and social security payments made. 36 The schedule was not adequate for discovering the self-employed wife's sick leave and holidays. Although some wives indicated that they had absences from work for family reasons, there were no questions which would reveal whether or not this absence was charged as sick leave, or whether the employer expected compensatory work time from the employee in exchange for the privilege of such absence. Consequently, such data could not be used in computations unless the wife volunteered enough information to clarify the matter. Failure to use the data may have, in some cases, resulted in inaccurate costs of transportation, child care, and food, as well as in total hours worked. Other questions which should have been asked were whether there was any expense for on-the-job travel in the cars of others, and whether the husband would have been driving past the wife's place of employment or her bus stop even if the wife had not been working. An affirmative answer to the latter question would, of course, have made it necessary to decide whether any of the transportation expense could logically have been entered as an employment expense of the wife. Data were obtained on the occurrence of optional withholdings of Community Chest donations, but the amounts 37 withheld were not asked. There may be some justification for including this item as a cost of working, for six of the wives who listed it as an optional expense also stated that the employer insisted that they pay it. No attempt was made to pro-rate over a number of years the cost of the cars purchased by two families because of the wives' employment. Instead, the costs were entered as 1960 transportation expenses. If the cars will, in fact, be used over a period of several years because of the wife's employment, then this transportation figure will be mis- leading. Likewise, no attempt was made to pro-rate the cost of semi-durable goods, such as clothing. Inquiries made of the Michigan Department of Public Instruction, the Ingham County Board of Education, a super- intendent of schools, and a teacher revealed a lack of conviction as to the hours for which teachers are paid. All agreed that teachers are not paid for the summer months, although their pay may be pro—rated over a ten or twelve month period. Since there was some feeling that hours of spring and Christmas vacation may be covered by the remuner- ation, these were counted as paid vacations. Had they been counted as unpaid vacation, the figures would show fewer hours worked for the stated employment income, thus yielding an even higher rate of pay per hour. However, 38 the net gain per hour actually worked would be unaffected. Administration Some weaknesses were discovered during the process of administering the schedule, one of them being that some respondents may not have grasped as fully as others the idea that the schedule called for only job-necessitated expenditures, in spite of the careful emphasis on this kind of expenditure. Since the answers to many of the questions are dependent in large measure on the recall of the respondents, those who had difficulty in ascribing specific expenses to the year 1960 could only estimate how much they paid for certain types of items. Estimation was the rule in determining the number of extra hours worked, and probably also in determining the reported distance to the place of employment. CHAPTER IV FINDINGS Following a description of the sample, the findings will be presented in relation to the three-fold objectives of the study. The data on net gain realized will be followed by those findings having a bearing on maximizing net return and by those relating to the estimation of probable net gain. Description of Sample Family Data The mean age of the wives in the study was 24.4 years, while that of their husbands was 25.4 years (Table l, p. 40). The wives averaged 14.1 years of schooling, in- cluding the specialized job training of the nurses, pharmacist, cosmetologist and office workers, and the internship of the medical technologist and the dietitian (Table 2, p. 40). All wives had high school educations; 48 per cent had up to four years of additional education; and 30 per cent had at least four years of additional education. The husbands averaged 15.5 years of schooling (Table 2, p. 40). 39 4O m.MH : m w m 3H mH H mpsmnmsm Hr; m s w m m m 3 $3.”: Amado» sHV adoz 0H wH NH mH mH #H MH NH amuH ommH .HHMh an omponsoo mgHHoonom mo nwoh pmmnmfim :OHpmvspm an .mogMQmsn uflmsp odd mo>H3 mo :OHpanhpmHo mogoswmpmu.m mqmda :.mm H H m : HH SH HH m mosmnmsm :.¢N m H N H m mH wH w mm>H3 AmAMoh :HV swmz am-mm mmusm Hm-om mmumm nmumm mmnsm mmumm Hm-om ampH smeaaufla coma ao owe own he .wogmnmss nflmsp paw um>H3 Ho sOHuanupmHo hogosvonhu.H mqm<9 41 The mean number of children per family was 1.3. 'The families in the sample included 12 children born in 1960, and 51 children born prior to that year (Table 3, p. 42). The mean age of the latter was 2.5 years. Only three children had completed as much as a year of formal schooling by the fall of 1960. Ninety-eight per cent of the families had children who were under five in 1960. 'When the families were grouped by the children's age and length of time as family members in 1960, only 39 of the families were found to have had children under five in the home throughout the year. The reportable income of the group of husbands ranged from $95.01 to $5,831.53, with a mean of $1,842.42 (Table 4, p. 43). The reportable income of all the families ranged from $2,654.55 to $8,679.91, with a mean of $5,345.96 (Table 4, p. 43)- Employment of the Wife Previous Year's Employment Only four per cent of the wives had not been employed in 1959 as well as in 1960. With one exception the 1959 and 1960 occupational classification of each wife were the same . 42 NH Hm NH cohoHflno mo Honssz OH nous: ampH mesmh qH mmd 0mm an .gohoHHao mo GOHpSQHHpmHo hososqmnhl.m mam4e 43 TABLE 4.-Amount of reportable income, by persons receiving _ Number of Number of Number of Amount of . . . . Wives husbands families income . . . . . . receiVing receiVing receiVing 3 0- 999 10 1000-1999 4 21 2000-2999 12 ll 3 3000-3999 21 7 6 4000-4999 11 1 13 5000-5999 1 11 6000-6999 1 10 7000-7999 5 8000-8999 2 Mean $3476.95 $1842.42 $5345.96 Range $1437.68-36384.12 $95.01-$5831.53 $2654.55-38679.91 44 Occupational Classification Thirty—eight per cent of the women were professional, or managerial workers,l over half of them being teachers or nurses. Sixty-two per cent were clerical or private- household service workers. Place of Employment Of the 65 jobs held by these 50 women in 1960, the nearby university provided about 43 per cent,with clerical jobs predominant. Other places of employment were hospitals, governmental agencies, commercial and industrial concerns, public schools, private homes, a convalescent home, a skating rink, and a music studio. Amount of Time Worked The mean employment period for all the wives was 1,816.4 hours, with a range from 1,172.0 to 2,183.2 hours. Forty-eight per cent worked more than 2,000 hours. The total hours actually worked averaged 1,690.4 for all the wives studied, with a range from 1,072.0 to 1Hereafter to be designated as the professional group. It comprised 18 professional workers and one managerial worker. 2Hereafter to be designated as the clerical group. It comprised 31 clerical workers, one of whom was also a private-household service worker for a portion of the year. 45 2,143.7 hours. The mean working day was 7.7 hours long, and the mean number of days in a regular work week was 4.9. Income Forty-eight per cent of the employed wives earned less than $3,500. The hourly rate ranged from $1.09 to $6.91, with a mean of $2.03. Net Gain The discussion of findings on net gain will be presented by the separate components used in calculating net gain. Cash Income The cash income for the entire group of wives ranged from $1,437.68 to $6,384.12, with a mean of $3,476.95 for all wives (Table 4, p. 43). The mean for the professional group was $3,847.53, and for the clerical group was $3,249.82 (Table 5, p. 46). Employment Benefits With Menetary Value Assigned Such benefits ranged from zero to $484.10, with a mean of $47.25 for all wives, and of $67.48 for those wives 46 .huomome zoom CH momdo mo gonads on» opMoHosfl mononpsmsmm QH mpHMHQ w.mm so.a w.mwoa so.omua ma.amma ma.anmm sm.am mw.m:mm muons Hmoanmao not new: a.am mo.a n.0maa No.5maa sm.amma mm.mm¢m mw.mm m:.mmmm Ame mamsoamao maaapaas m.ms mm. n.smma wa.¢mma mm.ommm ww.oma¢ mm.¢m HG.GHH: Ame anmoaoo Hmaoumasoo m.m: em. s.mo¢a :o.muma mo.mmma uo.ooom um.m 04.5mmm Ame soaowm Hapamsagm>oo 0.6m mo.a o.mmma ma.omna wm.mmma am.mwam mo.m ms.mmam flame spamgo>aas mane Hwoatmao H.mm :n.a m.amma mm.mnmm :s.¢mma no.6mmm :¢.mm mm.m:wm axons Hmaoammmmoam you ado: s.ms ow. m.mmma m:.owma sm.aoma sm.mwmm wm.aa om.mswm Ame mumsoaaam oHQApasz m.mH- GH.- a.msam mm.ommu wm.mms¢ wo.m:a¢ wo.oma oo.wwmm Aav scammm Hmpamsapo>ow o.¢w 6:.m s.aoma mo.msom mo.a¢sa ma.wam¢ ms.maw: Ame Hooaom m.mm mm.a H.Amma w:.ommm ma.mama ao.mmms so.mea mm.om¢: Ase spamum>aae m.mw 0:.Hs m.mwoa mm.m::ms mo.mamaa mm.emomw :m.maas ww.osmma Ame Hmpaauom AmHvasOHmmomoum oaoogH xuoz m.mMH3 HmSp M903 tMMmMSm moHSp oSoogH and mo low Hmdpom Sow“ IHonmmxo pgoa nonwm omHz mo Homo mam o omhp as R mm anon muses .mmoomg IHOHQSo n oEOOGH H m o gHmw poms sOHpmonmemHo HMGOHpmmdooo sflwm mom mo no: Inch Hw»0p IhOHmBH ammo pan qaam gonads a 0 dance m.moa3 asses pmz a p a sohOHQSm mo mmhp an paw QOHpmonHmmmHo ngOHummsooo an .GHmm no: gamzu.m mqmde 47 receiving such benefits. Of the professional group, 73.7 per cent received such benefits, the mean amount received being $121.38. Of the clerical group, 67.7 per cent received such benefits, with the mean amount received being $31.54. Only the professional group received free care and use of work clothing as an employment benefit, with 42.1 per cent of the group receiving such benefits (Table 6, p. 48). For the professional group, items purchased at a discount and free meals were the next most common benefits on which money value was placed, with 36.8 per cent receiving each. The benefits most commonly received by the clerical group were gifts and free meals, with 48.4 per cent receiving each. Without Monetary Value Assigned No attempt was made to assign a monetary value to paid vacation, sick leave, or holidays, for it was reasoned that such paid time off adds nothing more to the income than a day's work would have done, unless some profit is realized from alternative use of the time. If receipt of such days off means that the wife temporarily dispenses with expense for baby-sitting, transportation, meals out for herself and other family members, clothing, etc., this would be on the profit side of the ledger. So would time profitably used .Hm>mpp pom psoSomhsoSHmh new .mosHNmmma mo osm osogmonp mo om: oonp .mEMoop ommmoo MGHHSU mpsoanmohmoo moam moUSHogH 48 H m.m m mm.oH m.mm m mm.m: Hnonpo m.m H oo.mm momsnom 5.0 m oo.mH H.Hm : mo.mm oLMo HooHooz ¢.m: ma mm.ma w.mm A nm.mm smsoam lam Boom oo>Hmooo mHmmE mosh s.m¢ ma mm.m w.ma n oo.m Lamasoamao mo oogosqomsoo mm oo>Hoooh mpMHw 5.0 m +NH.0mm m.mm a $3.00 hmHOHmao 809m ocdoomflo pm ponmnousm meopH m.oa m om.mm sane maaapoao Enos oo onwo ©.Hm m MN.:nw mgHQpOHo Ehoz mo undo pom mob MQH>Hoomh mcH>Hmomn oo>Hoooa msH>Hooou mcfl>Hmooo oo>Hooon mo>H3 mo mo>H3 mo pcdoam mo>H3 mo mo>H3 Ho pssosm ommocoonom ponadz smoz omMpsooLom Hooadz samz pHmmsoo mo ong HooHnoHo HwQOHmmomoum QOHpMoHMHmmMHo HMGOHpMQSOOO ho .ooomHm mm: 03Hm> hoopmgoa noan so mononn psoEHOHQSm|.w MHmda 49 for home improvements or for temporary employment elsewhere. On the other hand, if the time were used to incur vacation expenses over and above what the cost of living would be when the wife is on the job, then the time off represents a deficit rather than a gain. Certain contingent employment benefits such as Workmen's Compensation, unemployment insurance, and social security were probed, but no money had been received from any of these sources in 1960 by any of the wives. A greater percentage of the clerical group received paid sick leave and paid vacation in 1960, but the two groups received essentially the same number of days of such leave (Table 7, p. 50). In the matter of paid holidays, the two groups were essentially the same, both in the percentage of wives receiving such holidays, and in the number of days received. Relatively few in either group used recreational facilities provided by the employer. Sixty-three per cent of the professional group used free parking provided by the employer, as compared with 58 per cent of the clerical group. 50 H.wm wH m.mm NH ooHOHmEo mo toms tum no - IHOHQEm he oooH>oom mstnmm womb m.NH J w.mH m ooHOHQEo ho pom: pom hthHmao an ooofl>onm moHoHHHomm HMGOHpmosomm m.mm mm 5.0 :.mw MH n.0H gowumom> oflmm m.ma om w.m m.¢m ma m.m msmeaaoa aamm m.oa mm a.m m.¢w 6H 4.6 m>mmH roam aflwa msa>dooon msH>Hoomn oobfloomu msH>Hoomh mGHbfloooh oo>Hoooh . . . mama Mo mama mo mo>H3 mo mo>H3 mo mm>H3 mo mo>H3 mo mmMpcmouom amass; pagans mmmpnmonmm nonssz gonads a saw: cum: paomama mo scam HooHanu HmGOHmmoMOLQ sOHmeHMHmmMHo HmsOHpMQSOOo an .oooon mm: 03Hm> hHMposoB on noHns so monoson psosmon :I.m mqmde 51 Total Income This item, the sum of cash income and employment benefits, ranged from $1,534.38 to $6,462.49, with a mean for all wives of $3,524.19. For the professional group the mean was $3,936.97, but for the clerical group it was $3,271.19 (Table 5, p. 46). Total Job-necessitated Expenditures The wives in the entire group devoted 45.4 per cent of their mean cash income of $3,476.95 to job-necessitated expenditures (Table 8, p. 52), but the individual percentages covered the vast range from 11 per cent to 113 per cent. The low range was from 11 per cent to 27 per cent, while the upper range was from 63 per cent to 113 per cent. ‘ The mean amount spent by all wives in the sample for job—necessitated expenses was $1,578.53 (Table 8, p. 52). For the professional group it was $1,664.74; for the clerical group it was $1,521.15 (Table 5, p. 46). Total Net Gain The difference between total income and total job- necessitated expenditures ranged from -$350.68 to $4,536.69, with a mean for all wives of $1,948.47. For the professional group the mean was $2,272.23; for the clerical group it was 52 .mcMoa msHpSQSOO :H poms momdo mo gonads on» ouMoHpGH mononpconmm :H mpHmHm Acme :.m¢ mm.wmmas Hmpoa AmHV ¢. oo.NH Aomv H. om.m momstXo mdooGMHHmomHz ANHV :. mm.mH Aomv H. :0.N mmHHmmdm msHaooom ngomnom Aoav a. mo.¢m Aomv H. Hm.: onmo spasms quoammmooaa Amav m.H mw.mm Aomv A. mm.mm mama same umaao Amsv m.mH Ho.mmm nomv m.¢H mm.mm: mono aHaao Amsv H.n mm.moa Aomv H.m MH.AOH :oapm$aommqmna Aomv ¢.s Hm.HmH Aomv ¢.: H0.HmH mqaapoao Acme m.m :m.0HH Aomv m.m sm.oHH eoom Homv 0.: w¢.m0H Aomv 0.: w:.mmH mowsomxo HMQOHmeSooo honpo Amsv m.:H mn.nams Aomv m.:H mo.moma pamasoamam m.ooaz 0» was was maooaH mafia... ..m%.. 2. ... 2.... .. .5 ommpsoonom pom gooz mmmpcmouom HHw pom smoz . m0.mu:mw mo oaoosH pogo some hHonp mo omMosmouog mm pow mHMHHoo mm oommmAQXo .mo>H3 ooHOHmao Mo mmASHHocomxo omowpflmmoooglo0h|.w mHmde 53 $1,750.04 (Table 5, p. 46). These means of total net gain represented 59.1 per cent of the mean cash income of the professional group and 53.8 per cent of that of the clerical group, respectively. Number of Hburs Actually Worked The range in the number of hours actually worked was from 1,072.0 to 2,143.7, with a mean for all wives of 1,690.4 hours. The means for the two occupational groups were almost identical with this figure (Table 5, p. 46). The professional group exceeded the clerical group in mean cash income and in employment benefits. Although they also exceeded the clerical group in mean total job-necessitated expenditures, they still realized a greater total net gain than did the clerical. Net Gain Per Hour Actually WOrked Since the mean hours actually worked by wives in the two groups were almost identical, the professional group realized a net gain of $1.34 per hour actually worked, while the clerical group realized $1.04. Of the professional group, those working in schools, all of whom were teachers, had the greatest net gain per hour ($2.46); those in hospitals and universities had the next greatest (about $1.40) 54 and those with multiple employers had the least ($.80). The only deficit was incurred by a governmental employee who bought a new car in order to have more reliable transportation. Of the clerical group, the university employees realized the greatest net gain per hour ($1.06), and those with multiple employers the next greatest ($1.03). They were followed by the commercial concern employees ($.98) and the governmental agency employees ($.94) (Table 5, p. 46). Maximizipg Net Return The relationship between selected variables and job-necessitated expenditures has been explored, in an effort to discover ways by which wives may maximize the net return from their employment. Relationship of Variables to Job—necessitated Expenditures A. As the wife's employment income increased (Table 9, p. 55): l. The proportion devoted to her income tax remained fairly constant. 2. The proportion devoted to other occupational expenses remained fairly constant. 3. The proportion devoted to food remained fairly constant. 4. The proportion devoted to clothing decreased rather regularly. 55 o>Hhoo on oHonmom mmmsz poo mH ohmO mpSMoo HmQOHmmmmosm moUSHosH p ohmO hp:¢on HMQOHmmomopm odeosH pom mmonm .mpamm psosomaoo msflvpm an MHonp pomxo pH .npsmu pmosmms on» on povszoh who: mmmMHGoohom mwsmomm 0.00H 0.00 m.00 0.H 0.H 0.0 0.N 0.0 0.0H H 00:0:0000 0.00H 0.N0 0.0: :. 0.0H H.m .H.0 0.: 0.0 0.0H H 0000:0000 0.00H 0.H0 H.00 0.NH 0.H 0.H 0.H 0.0 0.0H 0 000:1000: o.ooa 0.0: m.Hm H. m. H.0H o.m 5.0 0.0 0.0 0.0H 0 mm::-ooo: H.00H 0.H0 0.0: m. m. :.0H 0.: H.: 0.0 0.: N.0H 0H 0000:0000 H.00H 0.:0 0.0: H. H. 0.0H 0.: 0.: 0.H H.0 0.0H m 00:0:0000 0.00H 0.00 0.H: H. 0. 0.0H 0.H 0.: :.0 :.: H.0H 0 000NI000N 0.00H 0.0: 0.N0 0. H. 0.0H m.: m.0 :.0 0.0 H.0H 0 00:mn000m 0.00H 0.:0 H.0m H. N.0 0.H m.0 0.H 0.0 0.0 0 000H|000H 0.00H 0.0m H.m0 0.N 0.:H 0.: :.0H H.HH 0.0 0.0H H 00:H|000H usoo pom mm: wmmgom h I moMo howsom HHamm xm 9 HM QHmn GOHp msasp uxo Rm» mmmmo poEthn HMpoe Mom .mmmoo: .omHZ Isommuamm twpnom I0H0 pooh .msooo mSoogH .0; oaoogH maam naofl . -maMta m.mmfl3 . I soon nonpo HHm>¢ Hapoa oaoocH £05m mo pcsoaw an .moHnOMmpwo mLSthswmxo mgoaw maoocH psoSHOHmao m.omH3 mo GOHpSQHHpme oMMpsmoomml.0 mqm¢e 10. 56 The proportion devoted to transportation remained irregularly constant. The proportion devoted to paid help showed an irregular decrease. \ The proportion devoted to personal care remained irregularly constant. The proportion devoted to miscellaneous remained fairly constant. The proportion devoted to total job-necessitated expenditures showed an irregular decrease. The proportion available for family use showed an irregular increase. B. As the husband's reportable income increased (Table 10, p. 57): l. The proportion of the devoted to her income The proportion of the occupational expenses The proportion of the wife's employment income tax increased regularly. wife's income devoted to other remained fairly constant. wife's income devoted to food remained fairly constant. The proportion of the wife's income devoted to clothing remained fairly constant. The proportion of the wife's income devoted to transportation remained fairly constant. 0900 hHSMon HQQOHmmmMOAQ mmudHoan onMo hpsmmn HMsOHmmomoam mUSHosH poo mmomm .mpnmm psogomaoo msflppw ho mHMpOp pomxm m>Hhmu Op oHonmom mhmsHm pom mH pH .npsmp pmmhmm: map 0p covndou ohms momMpqoohmm mmswomm 57 o.OOH 0.0: 0.H0 :. :.0H 0.H H.: 0.H 0.: :.0H H 0000:0000 0.00H :.0m 0.:0 0. H.0m 0.0H 0.0 0.0 m.0 o.0H 0 0000:0000 H.00H H.H0 0.0: H. m. 0.0H w.m 0.0 :.N H.: 0.0H : 00:0:0000 0.00H :.00 0.0: H. H. :.0H 0.m 0.m 0.m H.0 :.0H 0 000N1000m 0.00H H.:: 0.00 0. 0. 0.mm 0.0 0.0 0.0 0.: 0.0H : 00:N|000m H.00H m.00 0.:: H. 0. 0.NH 0.H 0.0 0.0 0.: 0.:H H 000H1000H H.00H :.H0 0.00 H. H. 0.HH w.m 0.0 N.N 0.: :.0H 0 00:Hu000H 0.00H 0.00 0.H0 H.0 0.N 0.0 0.0 0.0 m.0 0 000 I000 o.QOH 0.00 0.0: 0. m. 0.0m m.H 0.: H.0 0.: 0.0 : 00: :0 Home Mom who mmmsmm made momsom hHHamm 1N0 9 sOHp Km» Hm mng mngp IXm momdo pmMthn Hapoa Mom .mmmoog .omHE Isom wuamm prhom IOH0 pooh .03000 mEoogH .o: maoogH «Ham unoH unmm . -mamgs umapo m.mHHz : -HHmsa Hmpoa maoosH oHQMHHomoH m.ogmnmsn mo pnsoam hp .mmeoMopMo ohdecstXm macaw oaoqu unmSHOHQSo m.omH3 mo GOHHSQHhume awaysmonoml.0H mHmH H0000 :0.0 0.000 Ll) oaoosH mHnmpuomon 0.0HHamm mo pgsofim ma .mmHLommHMO mHSHHvsmmxm macaw maoosH psmahonao 0.00H3 mo GOdeanpmHu deusmonwm:.HH HHm¢B 10. 60 The proportion of the wife's income devoted to paid help showed no consistent pattern of change. The proportion of the wife's income devoted to personal care was essentially unchanged. The proportion of the wife's income devoted to miscellaneous was essentially unchanged. The proportion of the wife's income devoted to total job-necessitated expenditures showed no consistent pattern of change. The proportion of the wife's income available for family use showed no consistent pattern of change. When the type of employer varied (Table 12, p. 61): l. The proportion of the wife's income devoted to the income tax of the wife was highest for wives employed by commercial concerns and lowest for those employed by the University and those who had multiple employers. The proportion of the wife's income devoted to other occupational expenses was highest for wives employed by governmental agencies and lowest for those employed by commercial concerns. The proportion of the wife's income devoted to food was highest for wives employed by commercial concerns ‘ and lowest for those employed by elementary or secondary schools. 61 0>flu00 on 0Hnflmwom mh03a0 no: .0000 005000 H0000000000m 0003H00H Q 0900 000009 H0GOme0mopm 005H0QH 00: m0oQ0 .00009 000:0m800 00H000 an 0H0pou 000x0 00 .3000» 0000000 0:» Op 00vcdou 0903 00000000909 00:000m 0.00H 0.00 0.00 0. 0. H.0H 0.0 0.0 0.0 0.0 0.0H 0 mnmmonam mHmfipHsz 0.00H 0.00 0.00 0.0H M.H m.H 0.H 0.0 0.0H m Hoosom 090000000 00 090p 1:050Hm 0.00H 0.00 0.00 m. 0.0H 0.N 0.0 m.w m.m 0.0H N 0000000 H000 uhmaaoo 0.00H 0.H0 0.00 m.0a o.ma 0.0 0.0 m.m 0.0H 0 000000 H0pcma Ich0>ow 0.00H 0.H0 H.00 H. 0. 0.0 0.0 0.0 0.0 0.0 0.0H 0 HmpHmmom 0.00H 0.00 0.00 H. 0. 0.0H 0.H 0.0 0.0 0.0 0.0H 0m hpflmum>flqs 0:00 h0m 00: m0ms0m 0 H800 1x0 n0m00 Goa» 000:0m x0» H. . H0 ma0£ . madnp Ix0 00000 pmhoam80 H0009 pow .00000: .00Hz 0 I0puom . voom 0Eoocfl snow 000m Ioao .95000 .03 mo 0mhe 0H00 :00“ :00000 0.0003 :um& 90:00 IHH0>< H0uoe n0zoama0 mo 09%» an .00H0000p00 0hdpfluc0mx0 mcoE0 0800GH 000smoam80 0.0903 mo uOHusnwhpmflv 0000000n0ml.ma mqmde 10. 62 The proportion of the wife's income devoted to clothing was highest for wives employed by governmental agencies and lowest for those employed in elementary and high schools. The proportion of the wife's income devoted to transportation was highest for wives employed by governmental agencies and lowest for those employed by elementary or secondary schools. The proportion of the wife's income devoted to paid help was highest for wives employed by commercial concerns and lowest for wives employed by hospitals. The proportion of the wife's income devoted to personal care remained essentially the same. The proportion of the wife's income devoted to miscellaneous remained essentially the same. The proportion of the wife's income devoted to total job—necessitated expenses was highest for those employed by governmental agencies and lowest for those employed by elementary and secondary schools. The proportion of the wife's income available for family use was highest for those employed by elementary or secondary schools and lowest for those employed by governmental agencies. 63 B. When the wife's occupational classification varied (Table 13, p. 64): l. The proportion of the wife's income devoted to her income tax remained essentially the same (professional, 14.3 per cent; clerical, 14.0 per cent). The proportion of the wife's income devoted to other occupational expenses remained exactly the same (4.9 per cent for each group). The proportion devoted to individual items within this category showed negligible variation (Table 14, p. 65), except that the following items were expenses only in the professional group: a. Tools, equipment, supplies, and licenses for the wife's job. b. Professional or business meetings, conventions, or workshops. The proportion of the wife's income devoted to food remained essentially the same (professional, 3.8 per cent; clerical, 2.9 per cent). The proportion devoted to individual items within this category showed negligible variation (Table 15, p. 68), except that beverages to accompany packed meals of the husband were an expense only for the clerical group. 64 0900 005000 H00OHmm0mo9m 0005H00Hn 0900 005009 H00onm0mo9m 005H00H po0 00om0 .mp90m 000000000 m0H000 an 0H0000 000x0 0>H900 on 0HQH00om 0003H0 000 0H pH .0000» 0009000 00» on 00005o9 0903 0000000090m 005000m 0.00H 0.00 0.00 H. 0. 0.0H 0.H 0.0 0.0. 0.0 0.0H H0 H0333 0.00H 0.0m m.m0 H. N. o.mH 0.m w.m w.m 0.: n.0H mH H00OHmm0mo9m 0000 90m 005 000009 0900 00000m 00Hu00 0HHB0M :00 p 00H0 x00 H0 QH00 00H00 I00 00000 IHMH000H0 H0009 900 .000000 .0002 0 I0p9om doom . 080000 . . 0 0 I000 I000 000m I0009B IOHD @5000 m 00H? oz H00Ofip Hg . I90m 90000 . .0 I0m5000 :HHm>0 H0000 00Hp00HMH000H0 H00owp0m5000 900 an .m0fl9om0p00 0950H000mx0 m0o00 0aoo0H p00SmOHQS0 0.0003 mo 0OH05QH900H0 000000090AI.MH MHm03 0050 00 8000 0000 00 v000>00 080000 00 0m0000090m 0000000900 .03 PF 0000000 00 0000 0000 mn0>00 00>03 00>03 0050 00 8000 0000 00 U00o>00 080000 00 000000090@ 000000090m .0: .l 0000QX0 00 0000 0000 0000000 mo 0000 m00>00 00>03 00000000 000000000000 00000000000000 000000005000 0.0003 00 .00000000 000000005000 00 0000>00 080000 0008000080 0.0003 00 0000000900 000EI.:0 m0m09 66 m. m.:w om H. :.n: m A.o»m .mpmddqmn .mquOHm .mmflpuwm mmapmflugo mOfimmo mmcsaonflv mommoamSo Boaamm npflz madma msonm cam mmfipnwm H. H.Hm : A.opm .20prphommnMAp .wmmm .Boon .wpdon vommsnaflmhuco: mmvdaozflv.09w‘.mmonmxnoz .mQOHpqm>coo .mmsflpmma mmmCHmsn ho HMGOHmwmmoum H. m.m H m. n.0m m mamcszn yam .wnmmmm .wxoon .mmsHwama mmmsflmsn go quowmmwm0hm m. H.m: m new m.omH3 pom mmmqmofla vnm .mmfiammsm .usmamflsvm .mHOOB m. ¢.ma w m. :.mw ma m:0prNHcmMHo oomoamam 62w HMQOflmmmMOHQ on mmdm mmMpanHmm .oz depnmoumm .03 mm>fl3 £05m mp mm>H3 £05m an Empfl mflnp on ampfl many 0» umpo>m© osoosfl oncomxo umpo>mv «Sound mwstXm mo mmMpanQmm mo ucflx mHSp mo mMMuqmouom mo vqflx mflgu omnmmxm Mo uqflm mafi>mn wo>fl3 MQH>M£ mm>fl3 HMOHHGHD HQQOflmmmmonm UwSQHpaOOI.:H mqmde 67 m. m.om mm 0.H m.m H m. o.ooH ma :. m.m a 0803 pm vmcmon ocogmmame A.0pm .vq3m nmzoam on macapmnou .huhmm mwapmflnso Mom mpmflm .mpMHm umzonm mmvsaoqu pohoamam how no mmmmoamao zoaamm pom chHpmqov and .mhmzoam .mQMHw mnHH3on mm £05m .moapMmuomm hmzw no mac: pm .omqmmxm n30 m.mmfl3 pm mnflnflwpnmpmm mmMpcmoamm .oz mm>w3 £05m an ampfl was» on vmpo>ov mSoonfl mmnmmxm mo omMpnoohom mo ucflx mflnp mQH>mn mm>fl3 omMpnmonmm .oz mo>H3 gnaw an Empfl wag» 0» capo>ou maoonw ownmmxm mo wwwpnmohmm mo unflx man» mqfl>wa mm>fi3 Hmoflumao Hm20Hmmmmonm madmmxm mo uqfim oosnflpaoou.aa mam¢a 68 J. w.mm w mamma Umxomm hummEouom on mowmum>mm n.H w.mm w m.m m.mm m mnmcnflv no .wmnocsa .mpmmmeoum macs Scum hmzw Ummmzoudm voom m.cnmnmsm m.a H.0H m m. n.0m m oaon scum mmzw ammmnousm maxma mzouw mawamm m. w.om on w. u.mm :a mxomqm cam mMMmun mmmmoo m. u.wm ma 0. H.Hm ¢ mamoa uoxomm hzmm8060m op mmmMHm>mm m.H 0.Hm mm n.m m.¢m ma wommnousm mumsgaw ho .monquH .mpmmeMmum xuoz pm 600% m.mma3 oMMpqmohmm .oz mmmpcmouom .oz mm>H3 nosm an mm>H3 nosm an Smpfl wHAp 0“ Smpfl man» 0» vapo>mu oSoo:H mmnmmxm Umpo>mc maoocfl mmnmmxm mo mMMpcwonom mo vnwx mflzp wqfi>m£ mm>H3 mo mMMpcmohmm mo UQHM wflnp mqfl>mz mm>H3 Hmoflumao HMGOHmmmmonm mmnmmxm mo ccflm cOHQMOHMflmwmao Hm:0Hp IMQSOOO m.mMfl3 mp .mmmqomxm @009 o» Umpo>mv oEoocH unmahoamam m.mMH3 mo onpcwonmm camzu.ma mqm¢9 69 The proportion of the wife's income devoted to clothing was higher for the clerical group (5.3 per cent) than the professional (3.8 per cent). The proportion devoted to individual items within this category showed negligible variation (Table 16. p. 70). The proportion of the wife's income devoted to transportation was higher for the professional group (5.4 per cent) than for the clerical (1.8 per cent). The proportion devotedtn individual items within this category showed negligible variation (Table 17, p. 71). The proportion of the wife's income devoted to paid help was higher for the clerical group (16.3 per cent) than the professional (12.6 per cent). The proportion devoted to individual items within this category showed negligible variation (Table 18, p. 72). The proportion of the wife's income devoted to personal care remained essentially the same (pro- fessional, .2 per cent; clerical, .3 per cent). The proportion devoted to individual items within this category showed negligible variation (Table 19, p. 73). The proportion of the wife's income devoted to miscellaneous remained exactly the same (.1 per cent for each group). The proportion devoted to 7O m. m.o m mafiapoao .mumpams saflamm “mane H.H 0.00H an o. m.:m ma A.opo .msflumussma wupxm .mnOHum luopam .nflmmmn .mcflstHo smut mmcsaoqflv oosmcmpdflmz m. 0.Hm ma m. w.mm OH msomgmaamowfla .mmfihommmood m. m.mm Ha m. m.wm m mmwnvcmm :. u.mm NH :. H.Hm : vmposanGOOIoaom @. a.mm mm s. :.mm ma “moshmuns B.H 0.00H Hm m.H 0.00 ma ummzpooh m.a m.:m mm m.H m.mm ma mapoaflas .mxooam .mooumd .mowmmnu .mpflsm .mpuflxu .mmmsoap .mumpMmzm w. m.a¢ ma m.m m.oa m mpmxomh .mpmoo namstplmvmom mafiapoao m.oma3 oMMwnwonmm .oz mmwpcoOHmm .oz mw>H3 noun an mm>fl3 zoom ha Smpa was» 0p ampfi mflzu 0» cmpo>m© oEoosfl oncomxo cmuo>mc oSOOQfl mmcmmxo mo amousmoumm mo usflx was» mo ammusmonom mo coax wasp omsomxm mo vsflm mafi>mn mo>fl3 msH>mg mo>H3 Hmoflumao HMQOHmmwMOAA gOHpmvHMHmmmao HMQOHmeSooo w.mMH3 an .mmmsomxo msflnpoao umpopflmmoomgIQOn ou cmpo>oc oaoocfi usoahoamsm n.09fi3 mo awaysmoumm somwn.ma mqmde 71 N.N OMN :.0H 6 m.n a m.mm Ha m.mm on w.mm w m. H.Hm : :.:m m.m H. w. m.mH m o.m 0.00H ma 0. w.am m maafidm mo ummn pom cocoon QOHpMpnommnmnp HmsOHuHU©¢ Moo mo mmmsopsm mmnflm no mmom mcwxnmm Anew 02p :0 Ho>Mhp ummudnaflmh Icon mo Ham: mm Mhoz aoum com o» Hm>mup movsaocflv mHHnoEOpsw maafiwm :H Awnmzpo mo mmHHnoSOpdw no .Hpr .msn a“ Mnoz 80pm cam 0p Ho>mup mmvsaoGHv oHHnos -Opsm madame ca swap amapo GOHpMphoqumpp m.omfl3 mm>H3 zoom ha Sand mflnu on vopo>wv oEOOQH mo owwpcooumm omwpqooumm .oz mmqmmxm mo cnflx chp mna>mn mm>H3 mMMpnoohmm .oz mm>H3 zoom mp aopfl wasp 0p umpo>oc «Soosfi omsmmxo mo mMMpsoonmm mo vnflx was» wnflbmn mo>H3 Hmoaumao HonOflmmomonm memQXo mo UQHM GOproHMflmmMHo HMQOHuMQSooo m.mmfl3 an .womsmmxo soapMphommcmnp ow Umpo>ov oaoocfi pnmahoamam m.mMfl3 mo mmmugoonmm somzl.na mqmdB 72 H. m.m H HmQHapOHo sac: m.QMH3 no swap nonpov mnflgpoao mo mcflcsoz m. m.m H HmQHapOHo xuoz m.muH3 no man» nonpov mcowpmumpam muagpoao H. m.o N mnflconH a.H H.mH m m.m m.OH m mummen H.H H.@H m m. H.m¢ w mphflnm m.q62 m. m.m H m. m.m H spozpmHm m.m m.m m a3:3 sHHamm mHHpqm muoszmq m. m.m H m. w.mH m mmHammz umo 5.0H m.mm mm N.¢H N.:w ma muse vaflgo mmMpsoohom .oz oMMudmoumm .oz mm>H3 £03m an mm>fl3 scam an Smpfl mflzp op Emufi mflgp on douo>ou msooqfl mwsmmxm cmpo>oc oaoosfl omcmmxm mo ownesooumm go mmwpsmouom mo vsflx was» omsmmxw mo cqflx wna>mn mo>H3 mo coax wasp msfl>mg mm>H3 Hooflnoao HmGOHmmmMOHQ nowpmoflmfimmmao HMGOHpmmzooo m.oMH3 an .mumO abdomp HwQOHm ummmonm 2mg» honuo maon cflmm 0p Umpo>mu oaooQfl pumahoamEo m.oMH3 mo amounoohom som2|.wfi mqmda 73 m. 9mm m H. m.m H :. Nam m :. Wm m 6. 5m m H. w.mH m H. n.0H m m. mimH m 9m mfi H mmflammdm whoo hpswon cum msflsoonw Hmsomnmm mmsflm poo nfiwm o>m3 pqmmmspom pom cam oomsonm muwo hpddmp Honowmmomoum mmecmouom .oz mm>fl3 noon an aopH wasp 0p umpo>o© oaoosfl mmngXo go oMNpsmouom mo vcflx mflnp wnfi>mn mm>H3 mmMPnoouom .oz mm>H3 nosm an aopfl wasp on Uopo>oc maooqfl mmcmmxw mo ommpqmohom mo csflx wflcp msH>mn mw>H3 HmoHumHo HMGOHmmmmopm mmgomxw mo csflm sowmeHmHmmmHo Hacoflpmm=ooo w.omH3 an .mmmqmmxm ohmo Honompog ow Umpo>mo oaoosfl psmahoameo m_mMH3 mo omMpcoopom stEI.mH mqmde 74 individual items within this category showed negligible variation (Table 20, p. 75), except that the cost of paying bills by cheCk or money order was an expense only in the clerical group. 9. The proportion of the wife's income devoted to total job-necessitated expenditures remained essentially the same (professional, 45.2 per cent; clerical, 45.6 per cent). 10. The proportion of the wife's income available for family use remained essentially the same (professional, 54.8 per cent; clerical, 54.4 per cent). Suggestions for Maximizing Net Return These findings indicate several ways by which ”job- necessitated? expenditures might be reduced. The fact that the percentage of the wife‘s income devoted to such expenditures either remained constant or increased in all categories except clothing and paid help as the wife's income increased, and either remained constant or increased in all categories as the family's reportable income increased gives rather convincing evidence that the wife's judgments of what expenses are job-necessitated are not independent of the amount she earns. A more objective analysis of her areas of job-necessitated expense might change 75 H. m.w N H. m.OH N H. m.m H m. m.m H w. m.OH N mHHwo moon; zohsno op no>Hm 50:02 Hoono hosoa no Momno an mHHHn mcHhmm mo umoo mmsflgchhsm meow pcoemflswm no wmoQMHHmmm mcH>MMIHOQMH vow IoSHB mmwpqmonwm .oa mm>H3 £05m an SmpH anp 0» umpo>mv oaoosH mo magpsmopom omcmmxm mo ccHx mflnp mafibm: mm>H3 mMMpsooumm .oz mm>H3 £05m hp EmpH man 0p umpo>ou mEOUQH mo mmMpgoohmm mmsmmxm mo vst MHzp wGH>mn mw>H3 HmOHgmHo HdsOHmmmmonm mmsmmxo mo osHm GOHmeHMHmwMHo HMQOHpMQSQoo m.0.HH3 .hfl. ommwcnmhwumm MSOQQMHHmOmflS Op Umfio>wfi mBOOCH PGGEhOHgfim m.0.HH3 .HO OMQ#QOU.H®Q GmmzloON MHHHmAWE 76 her appraisal of their necessity and result in lower expendi- tures. Since the proportion of the wife's income devoted to her income tax increased regularly as the husband's income increased, the wife might well limit her hours of work, thus having some control over the amount of income tax expense incurred because of her employment. The fact that wives employed by governmental agencies spent a higher proportion of their income for other occupational expenses, clothing, transportation, and total job-necessitated expenditures than did wives with the other types of employers emphasizes the desirability of learning in advance of job acceptance exactly what types of expense are customary and what will be compulsory in the place of work being considered. If the wife's interest is in immediate cash in hand, rather than in long range security, she may prefer to work for an employer who has no compulsory retirement plan. If the other women in the office spend a great dealon clothes, the prospec- tive employee needs to be aware that she would feel social pressure to do likewise, even though she is aware of an economic advantage in dressing conservatively. The distance to work and the possibility of sharing rides with either the husband or others must be considered in deciding where one works. A job within walking distance of one's home affords 77 an excellent way to reduce transportation costs. Wise career choices may also help women reduce their job-necessitated expenditures. Wives employed by primary and secondary schools devoted a lower proportion of their income to total job-necessitated expenditures, than did other wives and thus had the greatest proportion available for family use. This group was comprised entirely of teachers, and the evidence that they spent a lower proportion of their income on food, clothing, and transportation may be simply a result of their shorter work year. Their relatively low child care expense reflects their desirable work hours, which coincide so closely with the time their children are in school. In addition to reducing job-necessitated expenditures, wives may also maximize net gain by a careful comparison of potential employers from the standpoint of salary and employ— ment benefits offered. The latter would include the use and care of work clothing, items available at discount, free meals or coffee, medical care, holidays, sick leave, and vacation. In addition, a clear picture is needed of the regular and extra hours of work expected, and of the manner in which they will be paid. Estimating Probable Net Gain The major contribution this study makes to estimation of probable net gain is a listing of the items of expense 78 which were common to all the working wives in the sample and those which were common to the wives in each of two occu- pational groups. The latter listing also includes the percentage of the wife's income devoted to these items. Twelve kinds of job—necessitated expense were incurred by more than 50 per cent of the wives in each occupational group. Those paid by at least 98 per cent of all wives were footwear, tax on employment income, social security, and transportation in the family car (Table 21, p. 79). Thirteen kinds of job-necessitated expense were incurred by more than 50 per cent of the professional group (Table 22, p. 80). The items for which all wives in this group had expense were: tax on employment income; social security; gifts, flowers, and donations: footwear; and transportation in the family car. A mean of 21.7 per cent of the wife's income was devoted to these items. At least 95 per cent of the clerical group had job- necessitated expense for: footwear, clothing maintenance: tax on employment income; social security; coffee breaks or snacks; and transportation in the family car (Table 23, p. 81). A mean of 22.2 per cent of the wife's income was devoted to these items. 79 TABLE 21.-Kinds of job-necessitated expenses incurred by 50 per cent or more of the wives in each occupational group Percentage of combined group having this kind of expense Kind of expense Footwear 100.0 Tax on employment income 98.0 Social security 98.0 Transportation in family car 98.0 Gifts, flowers, and donations 94.0 Clothing maintenance 94.0 Child care 90.0 Coffee breaks and snacks 88.0 Underwear 78.0 Meals purchased 76.0 Ready-to-wear: sweaters, blouses, skirts, suits, dresses, aprons, smocks, uniforms 76.0 Accessories, miscellaneous 52.0 80 TABLE 22.-Kinds of job-necessitated expenses incurred by 50 per cent or more of the professional group Kind of expense Percentage having this kind of ex- Percentage of income devoted to this item pense Tax on employment income 100.0 14.5 Social security 100.0 2.9 Gifts, flowers, and donations 100.0 .2 Footwear 100.0 1.3 Transportation in family car 100.0 3.0 Meals purchased 84.2 2.7 Clothing maintenance 84.2 .6 Child care 84.2 14.2 Ready-to-wear: sweaters, blouses, skirts, suits, dresses, aprons, smocks, uniforms 78.9 1.2 Coffee breaks and snacks 73.7 .6 Dues to professional and employee organizations 68.4 .5 Underwear 68.4 .8 Accessories, miscellaneous 52.6 .2 Total 81 TABLE 25.-Kinds of job-necessitated expenses incurred by 50 per cent or more of the clerical group Percentage having this kind of ex- Percentage of income devoted to this item Kind of expense pense Footwear 100.0 1.7 Clothing maintenance 100.0 1.1 Tax on employment income 96.8 14.5 Social security 96.8 5.0 Coffee breaks and snacks 96.8 .9 Transportation in family car 96.8 1.0 Child care 95.5 16.7 Gifts, flowers, and donations 90.5 .2 Underwear 85.9 .6 Ready-to-wear: sweaters, blouses, skirts, suits, dresses, aprons, smocks, uniforms 74.2 1.7 Group life insurance 71.0 .9 Meals purchased 71.0 1.5 Parties and group meals with fellow employees 64.5 .5 Accessories and miscellaneous 51.6 .2 Total 44.3 ' -1 " h-itj“ ' U . CHAPTER V SUMMARY AND CONCLUSIONS Summary The growing tendency for women to work outside their homes for at least part of their lives has increased the need for economic information on which women may base decisions as to whether they should either enter or remain in the labor force. The intent of this study was to replace speculation with facts about the net gain of working wives, to discover some ways in which monetary return may be maximized, and to indicate the costs which must be considered in estimating monetary net gain from the wife's employment. A detailed interview schedule was devised, and data were obtained during the summer of 1961 by personal inter- views with 50 employed wives of students at Michigan State University. A wife was eligible for the sample only if: the family resided in married student housing; the family included the husband, the wife, and one or more children, at least one of whom was under five years of age in 1960; the wife had paid employment outside the home for 1,200 hours or more in 82 83 1960; the husband worked at least part-time in 1960. Each wife was asked to specify only the expenditures she needed to make because she was employed. Determination of job—necessitated expenditures was based solely on the judgments of each wife. This method was in contrast to that used in a previous study in which the expenses of groups of employed and non-employed wives were compared in order to derive the ”extra expense” for paid help, clothing, and personal care. The types of expense which were probed were income tax due to the wife's employment, other occupational expenses, food, clothing,transportation, paid help, personal care, and miscellaneous. Data were also obtained on income, type of employer, occupational classification, and employment benefits. Computations were made of the wife's total job— necessitated expenditures, the amount of her income available for family use, and of her net gain per hour actually worked. Relationships between the variables and the types of expen— diture were examined. The sample was found to resemble married women workers throughout the United States in median years of education, family income, housing characteristics, and in number of hours of work per week. They differed from the larger population of women workers in median age, number of children under five, and occupational classification. Twenty—two 84 per cent of the wives in the sample did not have a child under five in the home during the entire year. The sample was comprised of women who, on the average, were 24 years of age and had one child. Their husbands' 1960 income was about $1,800, and their family income was about $5,300. Over one-third of the wives were in professional or managerial work, and almost two-thirds were in clerical or private—household service work. Nearly half of the wives were employed by the nearby university. The mean employment period for all wives was 1,816 hours, but the mean number of hours actually worked was 1,690. The wives had a mean annual income of $3,476.95 and a mean hourly income of $2.03. The mean monetary value of employment benefits was $47.25 for all the wives. No attempt was made to assign monetary value to paid vacation, sick leave, or holidays. The mean for all wives of the sum of cash income and employment benefits was $3,524.19. The wives in the entire group devoted 45.4 per cent of their mean annual cash income to job-necessitated expenditures. In 1960, the mean total net gain for the professional group represented 59.1 per cent of their mean cash income; that of the clerical group represented 53.8 per cent of their mean cash income. The mean number of hours actually worked was 1,690 85 for all wives. The professional group realized a mean net gain of $1.34 per hour; the clerical group realized $1.04. The school employees (all teachers) realized the greatest net gain per hour ($2.46) within the professional group. The university employees realized the greatest net gain ($1.06) within the clerical group. As the wife's employment income increased, the pro- portion devoted to income tax, other occupational expenses, food, transportation, personal care, and miscellaneous remained relatively constant; the proportion devoted to clothing, paid help, and total job-necessitated expenditures decreased. As the husband's reportable income increased, the proportion of the wife's income devoted to other occupational expenses, food, clothing, transportation, personal care, and miscellaneous remained relatively constant; the proportion devoted to income tax, paid help, and total job-necessitated expenditures increased. As the family's reportable income increased, the proportion of the wife's income devoted to other occupational expense, food, clothing, transportation, personal care, and miscellaneous remained constant; the proportion devoted to income tax increased; the proportion devoted to paid help and total job-necessitated expenditures varied without apparent pattern. 86 When the type of employer varied: (1) (2) (3) (4) (5) The wives employed by commercial concerns devoted a higher proportion of their income to income tax, food, and paid help, and a lower proportion to other occupational expenses than did others. The wives employed by governmental agencies devoted a higher proportion of their income to other occu- pational expenses, clothing, transportation, and total job-necessitated expenditures than did the others, and had the lowest proportion available for family use. The wives with multiple types of employers devoted a lower proportion of their income to income tax than did any of the others except those employed by the University. The wives employed by elementary and secondary schools devoted a lower proportion of their income to food, clothing, transportation, and total job-necessitated expenditures than did the others, and they had the highest proportion available for family use. The wives employed by the University devoted a lower proportion of their income to income tax than did any of the others except those with multiple employers. 87 (6) The wives employed by hospitals devoted a lower pro- portion of their income to paid help than did the others. When the wife's occupational classification varied: (l) The proportion of the wife's income devoted to income (2) (3) tax, other occupational expenses, food, personal care, miscellaneous, and total job—necessitated expenditures remained essentially the same. The proportion devoted to clothing and paid help was higher for the clerical group. The proportion devoted to transportation was higher for the professional group. Ways suggested for maximizing net return are: (1) (2) Reducing ”job-necessitated? expenditures by the wife's analysis and reappraisal of the necessity for each category of expense, by limitation of the wife's hours of work,by selection of places of employment where both customary and compulsory expenses are less, and by wise choice of career. Selection of the employer on the basis not only of salary and employment benefits offered, but also of regular and extra hours of work expected and of the manner in which they will be paid. 88 The study's contribution to the estimation of net gain is a listing of items of expense which are more than likely to be incurred by working women. At least 98 per cent of all the wives had expense for footwear, tax on employ- ment income, social security, and transportation in the family car. Conclusions The findings vary considerably in the amount of support they lend to the hypotheses. Hypothesis 1. As the wife's employment income increases, the pro- portion of such income devoted to each kind of job-necessitated expenditure will decrease. This hypothesis is supported by the findings only in the case of expenditure for clothing and paid help. For all other types of expense the proportion remained relatively constant. Hypothesis 2. As the husband's reportable income increases, the proportion of the wife's income devoted to each kind of job- necessitated expenditure will remain constant. This hypothesis was supported by the findings except in the case of the wife's income tax and paid help, for which 89 there was an increase in the proportion of the wife's income expended. Hypothesis 3. As the family's rgportable income increases, the pro— portion of the wife's income devoted to each kind of job- necessitated expenditure will decrease. This hypothesis was formulated in spite of an aware- ness that the proportion of the wife's income devoted to each kind of job-necessitated expenditure would be likely to remain unchanged if the husband's income was the one chiefly responsible for the rise in the family income. The findings did not support the hypothesis. The proportion devoted to income tax increased, while that for all other expenditures remained constant. Hypothesis 4. The proportion of the wife's income devoted to each kind of job-necessitated expenditure will remain constant regardless of the wife's type of employer. The findings support the hypothesis only for personal care and miscellaneous expenses. There are variations among groups for all other items. 90 Hypothesis 5. The proportion of the wife's income devoted to each ._ind of job—necessitated expenditure will remain constant regardless of the wife's occupational classification. The findings support the hypothesis except in the case of clothing, paid help, and transportation. This study has introduced a new approach to the study of net gain from the wife's employment. It would be of interest to conduct a comparable study with a truly representative sample of the population at large. However, it is doubtful if enough potential respondents would be as generous in sharing their income and expenditure data with private research personnel as were the wives in the current sample. The findings from this study might be linked with research data on what factors determine the kind of employ- ment one follows or on the comparative worth of the wife's time on the job as compared with the worth of her time at home. Although this study does not deal with the problem of marginal utility, there must be an optimal number of hours the wife should work; data from the current study might well be utilized in examining the problem. 91 Additional studies of monetary net gain might well probe in greater detail the effect of the presence and age of children on the net gain realized by the employed wife. The current study revealed that 45.4 per cent of the wife's employment income is consumed by job-necessitated expenditures. It would be of interest to discover how the remaining 55 per cent is used by the family. A comparison of the job-necessitated expenditures of employed wives and the community service-incurred expendi— tures of non-employed wives would be useful to those who are weighing the relative merits of the job and of community service as alternative uses of their time. Another study might investigate the extent to which the wife's employment acts as a curb on her money expenditures by reducing the amount of her free time available for activi- ties in which she might spend money, such as shopping ?sprees.* If it were possible to devise a method by which one could place quantitative, economic value on psychological or social factors, a housewife could then appraise what various benefits are worth to her and could strike a balance with the probable economic gain to be derived from her employment outside the home. BIBLIOGRAPHY Books Emberger, Meta Riley and Hall, Marian Ross. Scientific Writing. New York: Harcourt, Brace and Co. 1955. Gross, Irma H. and Crandall, Elizabeth. Management for Modern Families. New York: Appleton-Century- Crofts, Inc.1 1954. Gross, Irma H., et a1. Potentialities of Women in the Middle Years. East Lansing: Michigan State University Press. 1956. Kyrk, Hazel. Economic Problems of the Family. New York and London: Harper and Bros. 1933. La Follette, Cecile T. A Study of the Problems of 652 Gainfully Employed Married Women Homemakers. New YOrk: Teachers' College, Columbia university. 1934. National Manpower Council. Womanpower. New York: Columbia University Press. 1957. Selltiz, Claire, et a1. Research Methods in Social Relations. Revised one-volume edition. New York: Henry Holt and Co., Inc. 1959. Articles Bowles, Gladys K. VChange in Population and Family Characteristics,9 Family Economics Review (March, 1958), 11-15. Clark, Faith. VThe Outlook for Family Living," Family Economics Review (December, 1958), 8. 92 93 Goode, William J. "Economic Factors and Marital Stability," American Sociological Review, 16 (1951), 802-11. Leopold, Alice K. "Homemaker--Money Maker,” National Parent- Teacher, 52, No. 1 (May, 1958), 8—10. Montgomery, Charlotte. "Can'Working'Wives Make it Pay?," Better Homes and Gardens, 35, No. 2 (November,1957), 68-69, 137-38. Southard, Helen F. "Mother's Dilemma: to WOrk or Not," New York Times Magazine (July 17, 1960), 39. Whitelock, Frances. "Married Women in Today's Labor Force," Journal of Home Economics, 41 (1949), 549-52. FDoes it Really Pay for the Wife to WOrk?,9 U. S. News and World Report, 42, No. 1 (March 15, 1957), 154-58. FFactors Affecting the Employment of Women,” Family Economics Review (June, 1960), 13-14. ”Income of Families and Number of Earners," Family Economics Review (March, 1960), 16-17. FWorking Mothers and Child Care,9 Family Economics Review (September, 1960), 16. Bulletins Dickins, Dorothy. How Well Do Working Wives Feed Families? Mississippi Agricultural Experiment Station Farm Research, 20:2 (November, 1957), 1. . Time Expenditures in Homemaking Activities by White and Negro Families. Mississippi Agricultural Experiment Station Bulletin 424, 1945. Gross, Irma H. Home Management of Working and Non-working Homemakers with Young Children. Michigan Agricultural Experiment Station Quarterly Bulletin 37, No. 3, 1955, 324-33. III-I'll 94 Wiegand, Elizabeth. Use of Time by Full-Time and Part-time Homemakers in Relation to Home Management. New York: Cornell Agricultural Experiment Station Memoir 330. 1954. These are Working Mothers; These Mothers Stay at Home. New YOrk, Cornell Extension Bulletin 836, III. 1952. Conference Proceedings National Manpower Council. ‘Work in the Lives of Married WOmen. Womanpower Conference. Arden House, Harriman Campus of Columbia University, October 20-25, 1957. Proceedings. New York: Columbia University Press, 1958. Public Documents Institute of Home Economics, Household Economics Research Division. Food Consumption and Dietary Levels of Households as Related to Employment of Homemakers. U. S. Department of Agriculture. Household Food Consumption Survey Report No. 15. 1955. U. S. Department of Labor, Bureau of Labor Statistics. Employment and Earnings. Series L 2.41/2. 1960. U. S. Department of Labor, WOmen's Bureau. Handbook on Women workers. Series 13.3, No. 275. 1960. Unpublished Material Knarr, Catherine A. 9Management Problems of a Selected Group of Employed Farm Homemakers in Pendleton County, Kentucky, 1956.? Unpublished Master's thesis, Ohio State University. 1957. Knoll, Marjorie M. "Economic Contributions Given to and Received from Individual Members of Families and Households in Relation to their Financial Situation." Unpublished Ph.D. thesis, Cornell University, 1954. 95 Reports Holmes, Emma G. Job-related Expenditures of Working Wives. A reportto the 36th Annual National Agricultural Outlook Conference, November 19, 1958, prepared by the U. S. Department of Agriculture, Agricultural Research Service, Institute of Home Economics. Washington, D. C., 1958. Institute of Life Insurance. Working Women . . . Who Are They? A compilation prepared by the women's Division, New York, Winter, 1960. APPENDICES APPENDIX I DEFINITION OF TERMS 98 Definition of Terms Used Compensatory time is that time worked by the employee in return for an equal amount of time away from work granted by the employer. Compensatory time off is that amount of time away from work which is given to an employee in return for an equal amount of time worked. Contingent benefits are those to which the employer contributed or agreed to contribute, but whose receipt by the employee is dependent on the occurrence of some specified conditions. Employment benefits are those contributions of money, goods, services, or discounts which are received because of one's employment. They are not limited to benefits provided by the employer in person. Employmentgperiod is the period of time elapsing between the date when work for a given employer is begun, and the date when such work is terminated. Family meals away from home are those meals which the family ate together in some place other than their residence. Family's reportable income is the sum of the wife's reportable employment income and the husband's reportable income. 99 Hours actually worked are those during which the employee Was actually on the job. Husband's reportable income is that incoming money which he was required to report on his income tax return. Job-necessitated expenses are those expenses, both occupational and other, which the wife considered necessary because of her employment. Miscellaneous expenses are those which do not fit in any other category. They include time- and labor-saving appliances or equipment, home furnishings, cost of changing the method of paying bills, cost of phone calls, and money given to the church. Money available for family use is that sum which remains from the wife's cash income after her job-necessitated expenditures have been deducted. Net gain from the wife's employment is that increase in family cash income or assets which results when her "total income" is balanced against her job-necessitated expenditures. Occupational classification is the description of the type of work in terms of the categories used by the Bureau of Labor Statistics. Occupational expenses are those expenses which are 100 bound up with a particular job, whether they are imposed by or through the employer, are incurred voluntarily by the individual in order to improve her job performance or to further her own interests in connection with the job, or whether they result from some on—the-job activity. Paid help is the service which the wife or the family hires, and which, unless otherwise indicated, includes child care and professional beauty care, as well as other types of service. Regular hours worked are the basic working hours which comprise the total employment period. Straightgpay is payment at the rate which is specified for regular hours of work. Wife's employment income is the monetary return from the wife's employment. In this study it proved synonymous with wife's income. Wife's income tax is that extra amount of income tax required from the family resulting from the addition of the wife's employment income to other family income. Egée's total income is the sum of her cash income and of those employment benefits on which monetary value can be placed. Wife's work clothing is that clothing which she wore either to or at work. APPENDIX II INTERVIEW SCHEDULE 102 Interview No. J OB—NECESITATED EXPENDITURES AS DETEEIINANTS 0F MONETARY GAIN FROM THE WORKING WIFE’S EMPLOYMENT Date of interview Interviewer A. FAMIII GCMPOSITION Dear of Week: Length of interview SMTWThFS Persona living in family in 1960 (STATE REIATIGNISHIP To HEAD OF FAMILY) 1960 birth- day Birth date, if born in 1960 Highest school grade completed by fall, 1960 Special edu- cation’or train- ing (business school, nureee' tram , egg.) No yrs. Kind W (PERSONS RELATED To HEAD Br moon, MARRIAGE, OR ADOPTION) FNFREE ”E [slaw J: [a ,3 N Is: A” “ ;| .c’ +- ) ~.- . _, a .. . and. "' . 'a . .' .- _- . . ' , .-."-A- -a . ‘. . ', -“ ‘ . n H., r - ’\ (. H ' '. . 1‘4 .2.:‘ '_ .' e '..\,vu . I: L; (h -‘l\1_- ' u' H -1 ‘ Ip- . .o n. . ~¢ .- a; . I. In- .Lleb"’b -o' b . \fi . . l , .h I..- a. . . . - h I ,H '\ 1 .4 n d (y 0 ' ' . 5 ' - ‘ ‘l n - . a ‘ 1.. 1 .-H ., .. .. Q . . .‘ v ”Lu . u - uooms-md.n u. .‘I‘ a. .o_ . 'du- : .a' ' ‘0 ‘- ' , I .- 3 '0' ‘ . r . ‘0" ‘ v..'.; .'. - \) A J to: I‘D- . ‘w v r' ”mmm- o.- ~m .1... a. . I... | I If ' e 1 . ' . ‘ -9- o ~ ' no ‘r .. , . “C own.-'-. -‘a- . m’c—oh‘o‘. .‘o. - —~ . n...‘..¢~u—....g.~-o~ ‘1’- .- - c..- r u at... u.- ”- “u—u-“n- CO- I r ’ 0 ll ' . 3" \ 8 ' ' a .‘v; 1‘ no a , . , — . ,. . .'- 1‘. e 4 - .fi. -‘ e 1‘” «54 i [I\.- 1-78" ' ' ’ 31.: {in r. d. ;. ' I . 0 , . r v o -u b I. , O , l . ' I In _ o . ‘ '0 I . o e. , G , v - . . ~,;-t mu: _:_: . . ,1 , \"f, z. . - ‘ 0 O a ‘ O. ' - i u . o e . ' In, . ‘ c r.— ' o . v-r ' - o - v I O 0 . f . . L' _‘ I ,Ie I ' :a‘.‘4 : 1 :fit ‘ 1L “‘ ’- h.‘ l. ‘. ‘ .--I (' .n'- I’. . ' I . . . ~ I." - “ ’ "’ ‘ ‘ .‘V' . '.'0 'v\ ~c‘ "i. , r u ’ " . J I. . . .n (.h . f . . _- 2 i \‘-‘.J. .- o “--u ; ,-- ‘ -.- - I - '. . ' ' . J o 71 ». ' 1 c .. ‘ e ' ‘ . “ Heme r 41.1 1.1.“, ", - - . I -—-- a" a w. o-- a. u Q..-“§ ( \‘ I , | o . o‘ rF'O ' ' V . I ‘ u . O ..-. . é . A L no- 3 ‘,' x _L | g e I 1 ~0- .o- oo-bépfigus' 7h~-12‘h“~”- onw- -0 ' '9‘ e u l I . t I ' . ..' c ' e I | .I ‘ - . ' . ‘ .- —~¢- - n .- I I i - . o t '0 O , ' . .0 I a o no Ll. . ‘ . e - t I ‘ o. . . — L 't t b i ' , .- o ' _ . g I I . ~ I . f s . . ‘ f . ‘ ' ' ‘ ' Q . " , I . -q' ‘ 'o ' -a I o , I 1 \ ." . ‘ . -0“ -~— ..—.~ . - .1... —; .. - find-m u—“l: + - . '---.a- n--.‘.‘-n~“ho ‘0 >£or¢o a“ .0“ ”no... coo- o.- - ' «. . . I . . . I ‘ ' I t a I I . . ~ . .O'I -mu sh“ o. ”ano- - .. a “- -:'--~." ”—3 om...— Mt“ ‘-- - “ca-“m“- .0- ._ '9 Q I I i . i t . ‘ i ’ a ' E . .IO 0 t 0' ~ 0 . e o a. .. -.—‘ - - .- --~.-o—-l..uq-~o-:-~:—a-.u—u-.o~‘o .. -- om-”-o-- _.-- Otfi‘aw- . I- o-” owu.‘ *m-o-Nnufiw 9-... ‘, c.- { ‘ . I u ’ ‘ v ‘ " g ’ 2 -- . . . I , e - n . - . o . - 0 ”y. ”i- ”C.- - -~.-.. '-l_-.‘~" . L:-. U O-M-Dc: -I- M‘- .. I -. “““-—~. 4--.”...— ’0’“-.. r e o ‘ ' I l ' : . e I ' ,' 'r -'-' ’ ' ' ) o ' - . a . ... .-.-. ~ ;. -. _g. u.-.— -.... 5... .0. .- 4...“ - m” -— -'-‘-’- o .00..--”4 mm-oo I L: .e-. - .o- -. -ao..- can—.— —.— o .c— ..—.. P n. ‘ O '. - ‘ ' ~ 0 l v _ a. - . -, O . ‘,. ; ' e i . 9 .'. . I , o — - - - - .0. an - -— v- ——.s 0-:“... ~~e'—.—‘~~.-- -.-~’-MC‘.¢. “M‘mlfl- — ‘- - “-— o -. a...“ 103 Interview No. ~2- B. EMPLOYMENT OF THE WIFE 1. Were you employed at all in 1959? Yes No (IF YES) At what type or types of work? 2. Describe your 1960 employment. Kind of place ‘Iype of work Perlgg of anglmegt where employed you did From To §h;, b. c _________________________________ Items Place of employment a. b. c. * 1) Number of weeks worked in 1960, not ing ludigg vacation * 2) Number of days per week worked regularly in 12g 3) Total number of days worked regularly (line g times gne 1) * 1,) Number of hours per day worked regularly, l c ffee break but not lunch hours 5) Total number of hours worked regularly in 1% (line g, times line 3) '3" 6) Extra hours worked in 1960, including playground duty, lesson plans, work- ghopg, overtime, etc. 7) Total hours worked in 1960 (line 5 plus . line 6) * This information obtained from the respondent. .- . ,. . . . a. a.» ~- A" ~ . . . .- .J Q , r on. c. -u. . M—-‘ H .‘u o- . ,, .o. e —. W “’- 8,: I N-u-u-.. - I . l C ... .1 ..,..-~_ . I . —- .— s . n E . a -. -‘u. u—n. <1. t . . l‘ ,. ' -.,.-._,. t ,. ..., -~.-. 0 -- ,»*~ 5‘." .e.-.~.,.. . ...._.. e . H . . ..._ .0 .. -, a. —--O .- .- . - .-l .v N“.- u -. ». ..—yv .- -1- .g.--. u-o I I z v . v . - , , , . 4 _. I , ‘J~" '7 , .4 ,V _ v ac..- . ' ' .' | ( ' . . I r. . -— . H . . , - 'h - -'-~-v — — >.---o -- ow— A, e - ’ ......_ ~.—.'...-... - . .. - ., H.,- ._ » . . . ' . .. , .- , . u .H‘ . cave” - - . < -- ‘ '—.D-.- o . . ~. .. .~ .- . . . o.. ,. - .c e - a... . - . . a. H .. . . H . .. , . . l . . . . . - .7 H- » . c . .. . o u.“ ..-- .- a....... .... .. , v. .. n‘. .. .... . - a.-- ~- _ -Hfl”-._ . - .- u. . ~ \ - ‘ a . . _. ,__1 - . -.. ......-- n I - I . . ‘ . ~- -. .. , - - .4 1' ' . r .- .‘ ' ,‘. .. . - . z - a . o a.-. ..v. ."' " ' l- t -p...-. v- ..—- .1.» -‘»_..~ _‘ - 1.. I . r ., - ~ . ‘ u b ' . u .o- . . ~ . . , , .-,.. . r. , . - . - . - » , V I . I C , r .. . . . . o .e ‘ ' v ‘ 1 . _ . .- - q- ... - . -w -. . ., . '. I T . l . , ' - I ’ ~ a. '_\ . « . - o . . ' .-. _ n.»- . I h. I ‘ ' ' ' ' . ‘ , ._ — I I - b n . , . - -.. _ .o.-. _r._.. -- 0...“... a _- , _.- - r .I. ; a n. _ _ .v . - . , -7 - . .H... .. . . ., o-on, .. ~. , . - so . . :- , ‘, u-‘I ... . , -.. _ o... r a . ‘, , . . . I . -- .. .4.» »--- .o» as . » 4 - co 0 . “A . r. n, — n v Hv. . .m‘go «- . - . ...- _ r n7 . e ....,. ‘o' .‘ .-..- ,, - . '- 3‘ .. _ . » I ,o - I. s I -‘~' ' u ,t . _ v-u- ,~.. _- .. \ :fiv- ' , \4 .. . a - .,- ’ I ~ 6 .~ — .o , ,, . . . , A J / .~-. - ,,..- u . B. mom OF THE WIFE (Continued) 3. 104 Canmtation of cash value of a day's work htemew NO. 1) Total 1960 earnings from spec- ified job (FRCM TAX REIURN) 86 b. 0. ‘9‘“ r re * 2) Number of extra hours worked on this Job at gggermt 292 rats. * 3) Rate of pay for these extra hours I” A) Total pay for extra hours worked on thi ob line times line 5) Total 1960 earnings from regular . hours worked on this Job (line 1 ming line A) '9 r IF HAW, AND NUMBER OF HOURS PER DAY BORKED REGUIABLY IS NOT SPECIFIED 6) Egter total from line 5 * 7) Rate of pay for regular hours or work fl 8) Total hours worked regularly on this job in 1960 (line 6 diVided bx Mel) I! il 9) Total number of days worked reg- ularly on this job in 1960 (from chart. 2. 2) 10) Average mmber of hours per day worked re arly (line 8 divided __.1.>z_;.in_fl 11) Pay for one day's work (line 10 tm line 7) IF WAGFp-EARNER, AND NUMBER OF HGJRS PER DAY WORKED REGJIARLI _I_S_ SPECIFIED 12) Number of hours per day worked ~ re ar chart 2 *13) Mte of pay for regular hours of work 11.) Pay for one day' s work (line 12 \ cg-.. ..n~ o....«.~ v - ‘ .._. t - I ~ ,7 -p-.. , ... : ”a- M.‘ ‘ y.. -n. no .-.V -. .»-. .-~—- . J.. . I — - -.-. u a 1'. ~ ». - a . o . _-V a . a .4. . - no...» - .- ~ ,. ...t . .. u ~¢ '- . . . u. . . c... v.‘o.v. . _...:. x r' - . ., ~0 . c- ,. -, . -V -- . x . I . . . ‘ i i . l I l ‘ u ' l \ A .a.-...,4 a... J-V...’ ' V I ‘ ‘ , . -. o ‘ z ’ ' 5 g ‘ a . J I . 2 ' C ‘ 'u ‘4 n I.» n .- -u- .9 f | - o . o ' u ; - . 2.. .... - . .,.._........_ L D : . . l g I . K . — _. . 4-. o.“ .. , . t I . o _, ‘ . l..-_ -. ‘ ' 0 . i 1 e s . I . . - .- . . v . t a i ‘ . U I I . . l . I . . ! ‘ ..\ . . . :....,,,,.._ , , . .._ \ I t I . ....x .... .- - h \ . . . v ‘_ ' ‘ a ' .‘.- “-b \ ' ‘ , w. ... ..a - v‘...s -.- .., .9.., c .- .- ... u up... .a-oo .. 9 q». ' .2 n - .. . -. -.. o—-—- w, )Q-n‘m- . . t , _ j . . . ' ' ‘ ‘ ..- l—... a...»... - . ,. - .w -7 . . u. coo-w...- .., .—o - . . . it ~ 7 . —~. .~ ~ . A - . . .e .. . . .» . . . A . . . . ‘ r .. -op-.u — ~7 A. .-.~ r '- ‘ \ I _. b I 0' a. ' a-...- , no ...-...—-— -. . . n... , o . v . ~ r 4.. .. .. p .e.. - ‘ I . I. ,- ' . ' o .- . -. _- . a--_. . ..a. .a , , . - . . . ‘. j I , v A ‘ I . > .p . s ». - c w a, v ’ . - .. , . A- , C. x . , .. r 1 | b. ‘ n , . - V . . ...a ‘ ‘ _ _ .. upmu .. . .. .~ . . . ... I . . . a. I' . . ' ' I u , - _. . .. .., o- - ~ ----— - Awa- --... .,.--.: u‘-l.. /- l ‘ ' l- ‘ - . I . I.-~-o ‘xl ' - L. ~ '.... . o- .. “‘»~- A.~—o‘ 'P‘ ,-. . . " Q . , v .- l C ‘ ' A” . . ‘ .I U .. h . .,... , ‘ - ... . ., . . . .- . o ‘ .. - ‘ .... . ' . . . o s I , —.... t- ~~> .- ‘ .. - e ,..'. , . s A _ v -74. . - . _ .. . o . - -...- u . _ . - . . , ‘ '. ‘- ' a u . . u— o - . _.. u . . . , . r . . ‘ 1 . ' ‘ . ‘ ' ~\ . V,V_,.-.. . . . . .t - ‘ . I . u ‘ . .< . - a H., .. . . ‘ a a. r < .. « <~ -nu r - a-. .. ... .. .‘o n 1‘ } o . - r. ,-, u. , v. ' u a} ‘ I. . . . . ~ ' F. - ' 0‘ . -..._.- - ‘ - .- --__, . . . I ’ . c‘. r'" f”, ' '. I94C. V . _ ,- ‘ . J u . D ‘l 'l . ‘ - ~. -H.. ‘ m ‘ Inc. v - . - . . .. '..VI> . - V -3 V o ' ' l .D ’* . .‘.<, 105 Interview No. .4. B. W OF THE WIFE (Continued) . 3. Canputation of cash value of a day's work (Continued) a. bi c IF SALARIED WORKER, AND ALL PAY PERIODS mCURRED WITHIN PERIOD OF TIME WORKED 15) Total number of days worked reg- ularlz on this Job (Chart, 2. g) t 8 t“ 16) Salary for one day's work (line 5 .. guided m QB %) 35"— 3“—"- ifi IF SALARY PRO-RATED OVER ENTIRE YEAR 1 er 1' was in ear 5; 5; 52 * 2) Number of weeks in each pay period 3) Total number of pay periods in full ear 1 vi b line 2 .======_ __ .__. * A.) Gross earnings per period (from a: stub) M $—_—_ 3...... &= 5) Total annual pay (line 1.. times * 6) Number of extra hours worked on this job at different at rate ..._...... $9.7) Rate of pay for these extra hours 3 3 3 8) Total pay for extra hours on this Job {lg e 1 times fine 6) 3L:— & —-—- $—-——- 9) Total annual pay for regular hours - . . ‘ worked (line 5 minus line 8) . 536—— jfi-——- $-——-—- *10) Number of weeks of work covered by M ‘_'—- _—_.' _— 11) Number of days in work week (from chart, 2, 2) -——-—-- -—-- -—— 12) Total number of days covered by line 11 times line 10) —— ........_ ....._. 13) Total extra hours worked on this Job at different rate of 931 Sline6) —- ---— -—— 11.) Number of hours in a regular work ' f chart 2L “"""'1 ........... ‘— u. I A‘_-—-~<..~ I. ..- . i..-. ,...- -,,-- . f : . -_ . .--.~ on ..-->.. -.-. ' a t i .. A l O . . . .. . A . . - .r . . I u l. I I t w. , . t f ( --~-.' .2. 177A. . ‘. _ . I I - [ ' I ~ , ,-. - .- . b I R m « n—u—Iq .—. .. . _- . -.- 1.,. Q l .I’ l v I . - I I -; J r' ' -.. — -.. ~-—-- .~ o . ' ‘ I . . . ..' 3» ~ u-C. _ . ii _. I . V I A - I o p-..v ‘.--o - .-» I -., . N . . I ‘ r a... . -. .. .. .. ..- . I u . . - , v‘ - ~é ._.. __.. . _... A I § I r u v ' . .. é . ’ l O . o I a- s — > -~. ‘ ~ ‘ . "v . I S e . . O l I ‘ . . V a .- .v .._v. .— I . t o cur-A‘ a - A , ,,_ ' \ - - < . I -.‘ n . .- . ‘ ‘ ' o . . , ‘ - , ... _ . -.. y.— ,.. s .- -'-~v . .4, -. v”... . -o~.' .n...- ‘. J an. -~ 0 .1- Hg. '- o. I.. . . «w . .- . .—. 1’ .4. *a . . w. o —- <».y-o~. .0 .- o . .. . .-. a-.. —_ .I. n..- c. .- .— . so. »‘ . . . . l v . . a. -.-.—»n . '4 . up-‘epo- _. I A V ' v , . , .r-‘u-A . l .. . ‘ I'I IV I . v» u - - a ; v... I , -' ..-. ---- | l I I I w' —~ -.-~ I I V i 'I - ‘ .-. ‘. P i 1 .. - .o- a. u . ' . I l , _.~4_.._ ._n--'-o-- * l 4 A" I 1 I I f- . 1' - i .a- -I‘ 1.1 a 3 | ‘ d - | ‘ L a, .v .2 4 h u ,. . ; u . . . .p 8... . l - - - .' ' 4 . m.- .94. a ’- I 1 . ‘ fi--.’ - n.. , — . ' .- - .u . .-.. . ..-...I» "i . _.. _‘. v . -.. I “M - "7-7 7-10: -.—-.-- . I I ---‘ . —. . é. .- a l , - u _ . . . _ , ‘ ‘ . . .. I ... o O V' ”t . I . '. . - , . .7:- 4 . . -f . I‘ . A u .v ‘p - v. --‘.- v . I I‘ ~ ‘ ' u 'h‘ ' _ .2 I -‘ - - I - , a... . - . ., —--I._-. , I . .. ‘ . ' l ' '~ A - v. .. . ' -I - , . - -. . - I . -- .- . g ., .. “ ' '1 ”I ( . - 4 . . . . I u .' A I. . . .A- 7 .. | ‘ ‘.. . ‘. . _ ,- .- I .,... . ,- 4 ' ‘1’ - A w< a. ..- .- ‘0- -. .. . - . , - . . .. . . l - I - . - , .., f'v ‘ I . . ‘ I _ u 4 , .u- . 9» --- - . . . . , - . ' \ . .. I .‘ ~. I . _ .. n- . I \ e . n‘ 1 . , . ‘ I, t . > , n < _ _ cvu‘u‘ ~ . ‘\ .e -o.-.. -~- -. . . . . - ‘, ‘ '. . ‘ C .- ' . , 1 -I a . . , 5.2 -. , . - .- . -~.~ . ‘ » ‘ o - . a . '1'. . ‘ I. A v , ‘. 9 _, ' 1 , ,. ,, . . . . , i . 106 Interview No. -5- Be 3. (Continued) w______.___§. u 1.». 4 L 5a.... 15) Number of days worked at a differ- ent rat; of W (line 13 divided by '1‘. e .1! A . . + _._.__._ ..___. __.. 16) Total number of days regular work covered by annual pay (line 12 minus line 15) ---- A -:---‘ -——"" 17) Salary for one day's work (line 9 d_ivided 91 £36 1g) &— $-—- $-—--- 0. INCCME TAX DATA (Needed to compare the amount of income tax with and without the wife '8 employment as a factor) 1. How did you and your husband file your 1960 income tax return? Joint return Separate returns 2. Total number of exemptions claimed: Husband Wife Husband and wife Jointly 3. Mount of sick pay excluded on tax return: Husband 6 a mm s 1,. Total income reported on tax return for 1960 f income ‘ income of Wife NJ oint Total of Amount not Amount due Income Family Source of Income M due to wife's to wife's Incane Total employment employment # Agount out side home outside home a. From wages, salaries, bonuse commissions, tips, gratuities (BEFORE PAYROLL DEDUCTIQVS) I It as 3 A 8 a t a» I» L_ t It a t s l 3 15 as as, t a $ at» as t 13. From other sources (SPECIFY) IE“ fl‘t 3; # .. . . I. r..- _ . 7 cm ---.... . - >~ , I_ .- - - - . - - . .- . -- r. , _ 7 w- . - v I ‘ .I .N - . .- I-. - . In.- I . , I. I I . . , . . 1 ' . I I - . | . I . . ’ I t . ,. . , ., . . . . . ' - w A"- . ., - . . .. . .—.. - , a. l I ' I I , t .‘ I I § ' I . | V V D ‘ I . I ' . I II. . - -I . n I . ‘ . I .‘ _, I . .I - -._ ., __ . . ‘- V I ' . ‘ I ‘ | I ‘ Q ‘ I ‘ . I ‘I ‘ , I - . ' I . ‘ a D ‘ . ..- . . I v. ‘ - I.-. l o _ I .I. I _ I v I . _ ’ I A I ,. - I II ' - J ' I s I . I , . .5 .. . v . I. , I 4 I . . , I I ‘ . 3,, ' _ . .- - - . .. I I . - . , , . . I - I.- . . . . - . a-.. I. .I . < —_ ' I ' ' I . . ." ‘ I . ,‘ , . . . _ .... _ I... ., _-_. .I. u--. I . ‘ D n 3 - ' I I I ‘ (A --"-In— . ~ . _ l ‘ - ? . . I » I ‘ . . - i I . I I ' ' ' > . _ . v . , . c ‘ - ' I ~ _. c- . v I I . 3 I I q a n 1 ‘ ‘ Ono. ' I ‘ u‘ I' I i h. — 0 ~ — \ a O '1 O- I I I ' ' . - c ‘ - , . _ . . ‘ . . i , . . . " I . . . I ,I Q . ‘ I ' ‘ l ' 0‘ ‘ . , , . .~ 7. I 1 - . I I I A , ‘A . . _.. . . . .-.... ..~. ..- -- ... - .I .h. . , -. - ‘ .1.. . nu ...— -.... . , 7. f ' " I I . . _ ‘ I » I .-. . . , - .. ‘ .. - .- v—b'.“‘ I.\ I V" ', g “ - . .4. - ._ a .‘_ M-.. ‘aI4r .-. - I . , _ a - . I . ) . I , I . I ‘ I ‘ v- _,,. ... - . , ’O-~o .. ... I _'. ...l . . I. .. ‘ -- - .sa..-I.-.I.. - . .. ’ ‘I . l - I A. , . - . -. . ’ ' " ~ . u _ ' ~ .A . r. 'I..- ‘ _ o I - ~ . - . . I ; » ; I 'I u 5 . . .... .. , A I- - . ~ . u- I- I- , - . I . . , . , I ‘ I l I . . . ‘ I i ' n I U V I ' H. . ~ ‘ ‘ " I I . I ‘ I . I ' \ . . . 7 _ - I ' I.-. — - -_-.-.. 0m 1‘ - os- . ..—I F". OI- I. I - . - -. . . . .. - .I 4... .I -. . ' - I I-.. - ,. ‘ - .. - I ._ .‘ V I . I ' .' ,‘I. v I In . . _. . I” I.- I ~ I ‘ - "- ' ' .I-- I II... _. int 0 No 0 107 -6- Interview No. C. INCQE TAX DATA (Continued) 5. What tax form did you use? 1040(4p.) 104W(2p.) 1040A(cdrd)____ 6. (TE 0330 1040 an 104m) Did you claim any credits on your income tax return? Yes No (IF YES) Enter below. A A A Claimed by Claimed by Claimed I i_ . . ; Mud. nge * icitntlL a. How much dividends received credit did you compute in J Schedule J? S 3 $ b. How much credit did you claim for income tax payments to a I foreign country or 0.3. 1 Possession? S } $ S c. How mach credit did you claim for tax paid on tax-free or 1 partially tax-exegt interest? 3 $ $ 7. (I? USED 1040 OR 104m) - Did you itemize deductions? Yes No (11" YES) Enter below. Type of deduction Amount _Amount 1 Amount Amount claimed claimed claimed due to by husband by wife jointly‘f wife's Met. a. Contributions § r 1 $ b $ f b. Interest 3 $ “5 $ c. Taxes § fifi 1! $ $ _ d. Medical and dental $ 1 $ } § t i e. Entertaimnent of customers 5 1i$ “ $ $ f. Professional and union dues i 1 $ 0 $ $ 3. Cost of tools, materials, etc. $ .1"; 1 $ 1} $ 1 l h. Fees to enployment agencies $ ’1 ‘ $ 1 $ 1 1. Care of children and certain ' ; other dependents 8 +3 3 3 j. Casualty losses and thefts L ’$ 0 9 3 1t. Expenses for education 3 $ {L 3 3 1. Other (SPECIH)oooooooooooooeoases ha 3 3 00.0000000000000003 is h s 1 s 1L Q J! I - I, , o o. o.- . ‘0‘ ; I A w - A A . r‘.‘ u . '\ - . A - ..._...- . _ l n‘ .a 4 _ '. 4‘ - -- - c.- .--...... . .. um... . l .. - . v-.. t 4 . . . . .4 A» ' r .— u a . M 0.- 1‘ ~ ._ 7.. . .. D . V‘_...« ‘9 . . . m»..- -..- .- ‘. ‘ ‘ .‘. ,. . .w.‘— a r,,‘ A. ’. ‘. . . a ‘. .- . . . | .. . .‘- - . v ‘ < v. .‘ -... . 'h .--... .- _.. l ~‘II’ 108 Int. No. -7- Interview No. D. WIFE'S JOB EXPENSES 1. Amounts withheld from wife's pay in 1960 Compul- Option- If compul- Number of If com- sory a1 sory, amount pay periods pulsory, per pay in Which total for period githheld Income tax Social security(FICA) Hospital insurance Medical insurance Accident insurance Group life insurance* Combination insurance* (SPECIF!);.......... O’OOO‘DOUNOU‘OOO‘DOU‘DOU‘DOO‘D Company retirement plan 9 Union membership dues Employee Association membership dues Professional associ- ation dues Community Chest Other (SPECIH)oooooooo mmmmm l * If you were compelled to buy insurance with the group on the job, how 'much dividend return did you receive in 1960? $ “-- ..... I , . -. a. v ,. *- .. . ..-- . . .- . , A... r ' _. ,1 ,- . l.. . t I. no . . “CI-u...‘ m.. - ,. . l . 0 '. ‘. .. . . . ' O .. ‘ ._ ,. -_--.. . . I . n. - ‘.. ,_, - . . ....n. V v -, . - o . . , n_. .- a _ . .. _..- _._.. u ‘ .- ‘4 - —- . ._. u ._ .. A - _-- ~ . " 7 no . - . . u-»»-- . ‘ ..— ~ ._ v‘- ,I . . ..- ... _ ... u—-«“>'-' A o . - u - . —- o.- o I . . .-.~ .n I .- _ A . . ‘. , - a . u n o . 5 ,‘ ,-. . . -- 1 s - o -. .v m- . . u - ~~ -. ~—...- ‘ .a . ... . -.‘. — .- I l . . 0 . ,_ I . . H..." -.-..v . 1 . , _ ., I .7...~. 4-. a I .- _-. a . I . ..- .- f .. . h ' 1 .-....-. .. .r I . -~-‘ Q--. <.. I'- I ~.- 7 a... ‘I ., .- . . 1 . ‘ o D «no- Hui- -..~ . -»uo 109 lute ISO. '3' Interview No. D. UIPE'S JOB EXPENSES (Continued) 2. C. d. f. h. 1. k. 1. Other job expenses of the wife during 1960 (DO NOT INCLUDE THOSE ALREADY LISTED AS TAX DEDUCTIONS OR WITHHOLDINGS) Total expense Expense for additional education or training needed for job (s) held in 1960 (INCLUDE BOOKS, TRANSPORTATION, ms, was our, BABY-SIITER, ETC.) $ Dues to professional and employee organizations ' 3 Tools, equipment, supplies, and licenses for wife's job 3 Professional or business magazines, books, papers, and journals $ Professional or business meetings, conventions, workshops, etc. (INCLUDE mN-REDIBURSED BOARD, ROOM, FEES, TRANS- PORTATION, ETC.) 3 Parties and group meals with fellow employees, including office Christmas parties, office picnics, banquets, etc. $ Job-necessitated entertaining at your own expense--at . home or away $ Recreational expense necessitated by employment $ Gifts, flowers, and donations for fellow employees or for employer(s) (INCLUDE SHOWER GIFTS, GIFTS FOR CHRISTMAS PARTY, DONATIONS TO FLOWER FUND, ETC.) 3 Expense for injuries or illness due to the job (IFI NOT mummn BY INSURANCE) 8 Did you need to pay for a private phone at home because of your job? Yes No (IF YES) What did it cost you in 1960? $ Installation $ Rate increase 3 per month for months Did you have to pay for a substitute on your job(s) during 1960? Yes No (IF YES) How much? 3 per day for days TOTAL-----$ 110 Int. No. -9- Interview No. E. FOOD l. Wife's food at work in 1960 (EXCLUDE ANY LISTED UNDER "MOUNTS NI mom PAY") ' a. Regular meals out Number of Nunber Cost ! Total Cost meals per of per ' geek weeks meal 1) Breakjast $ $ 2) Lunch 9: 3 3) Dinner 3 $ 4) Beverages to accompany packed meals 3 i v A ; b. Other food at work 1960 Total 1) Coffee breaks (INCLUDE AlflUNT SPENT FOR COFFEE KITTY, COFFEE MACHINE, DONATION IN KIND, ETC.) $ 2) Snacks purchased (INCLUDE OMS, CANDY, BAKED GOODS, arc.) $ 3) Other (SPECIFY) $ 2. Other a. During 1960, did you need to purchase any family meals away from home b. Because you were working? Yes No (I!| YES) Indicate number of meals and cost. meals for persons at $ per meal- $ total During 1960, did your husband need to carry any packed lunches because you were working? Yes No (IF YES) Did he purchase food or beverages to supplement his packed ' lunches! Yes No (IF YES TO LANER WESTION) Show cost. purchases per week for weeks at $ per purchase :- $ fatal coat 0 ‘0- 111 Int. No. -10- Interview No. 1009 (Continued) Ce (1. During 1960, did your husband need to purchase any meals away from home because you were working? Yes No (IF YES) Indicate number of meals and cost per meal. Breakfasts: per week for weeks at $ per breakfast - 3 Total cost Lunches: per week for weeks at 3 per lunch - 8 L Total cost Dinners: Jar week for weeks at $ per dinner - $ A Total cost (IF SCHOOL AGE CHILDREN) During 1960, did your child or children need to purchase lunches at school because you were working? Yes No (I? YES) How many meals did each child purchase per week? For how many weeks? Now many children purchased lunches? What did each meal cost? Total cost: meals per child per week for weeks for children at $ per meal . 3 Total cost (IF scaom. AGE canvass) During 1960, did your children need to carry any packed lunches because you were working? Yes No (IF YES) Did they purchase food or beverages to supplement their packed lunches? Yes No (IF YES TO LATl‘ER QUESTION) How many such purchases did each child make per week? For how many weeks? How much did each purchase cost? Total cost: purchases per child per week for weeks for fichildren at $ per purchase - $ . 112 Int. No. -11- InterVieW NO. F. mm 1. Wife's clothing worn to or at work a. Of the articles of clothing you bought in 1960, which did you buy because you needed them to wear to or at work? Article of clothing 0 . items bought because Cost 7 Total eeded to wear to or at per cost ‘gk item 1) Coags, 135th a) Rain coats, rain CBMoooeoooooooooo 1 § 1:) All other costs . . . . $ 3 C) Wt‘waow‘ooooooo g 3 2) Swgggrg , blouggs , skigts , dresseg a) “eatersoooseosoooo $ Ls I b) Blouses, shirts . . . . $ 1 3 I I c) Separate skirts . . . . S I $ d)301t8.............. § § e) Housedresses . . . . . . . $ 3 f) at“: dresses...... s g g) Aprons, smocks..... S j$ F. CLOTHING (Continued) 113 -12- Int. No. Interview No. Article of clothing No. items bought because i Cost Total heeded to wear to or at . per cost Fork ‘ Learn h) Jeans, overalls, slacks, slack ' suits.............. $ 3 4 1)Un1f0rm.u........ 3 i 3) Other (SPECIFY) OOOOOOOOOOOOOOOOOOO s s 3) Fbotwea; a) Shoes (including safety shoes)...... 3 ;$ I b) Rubbers, galoshes, E mtaOOOOOOOOOOOOOO s is I C) manOOOOOOOOOOOOOO $ is I ! d) Ankletaoooooooooooo $ 9$ e) Other (SPECIFY) g OOOOOOOOOOOOOOOOOOO $ $ 4) Underwear a) Slips, petticoats.. S $ b) Panties............* 3 $ c) Brassieme, corsets, ‘ girdles, garter bQICSQooooooooooooo s X$ ! d) Other (SPECIFY) r i d: SQ [[[ll‘llllu‘lill —- 114 Int. No. -l3- Interview No. F. CLOTHING (Continued) Article of clothing *TNo. items bought because i Cost 7 Total needed to wear to or at : per cost fir! 1 item 5) Hats, handbags a) natBOOOOOOOOOOCOOOO s i b) Handbags, purses... 3* i 6) Accesgorieg, migcell- 21.15922 a) Gloves. mittens.... v 3 $ b) Scarves, mfflers, stalesosooooosoooso s s c) Costume Jewelry.... 3 L d) Belts, collars, flowers, other accessories........ 3 e) Umbrellas.......... S 3 f) 0th¢r..............1 s a .Grand ;Total b. Did you make any articles of clothing or have any made in 1960 because you needed them to wear to or at work? Yes No (IF YES) Itemise and show cost. Name of Article ; Total Cost T 3 $ $ G and Total I c. Did you need to rent any articles of clothing to wear to or at work in 1960? Yes No (IF YES) Itemixe and show cost. Name of article ' Cost per § Number §Total cost week of weeks 3' t 3 $ 3 S A 3 3 L Grand - 07A- . - -x. a --- ‘-w . - a. —- ‘.n -~'--—."—'-Ula-—.- . - o—or“ .' a o ,..- - _ . -. . - . . . . - .. a - ‘. -:. .— ': i —' .- » . .uA—u , n. . . I. . , a..- - .. _ - AI». 50* " . . — - r »..-.....,5 . . . . .., . u - .— .. _ . . u, .‘ >‘.. ’.. _‘ a. - ‘ . .- . . --~-- «,a. e i. . — ’0‘! a- H“ n _ _< -,- . H- . - ....—. mu...»- . ,. --.,_...,. . ‘.,.. .— .— o. 1 won, n..— A.”— 0'04. 9 ‘. .f I .o. . .s. ~- V-.- _‘ ‘— fl ‘- .L. 115 Int. No. -14- Interview No. P. CLOTHING (Continued) d. What did you need to pay for your clothing maintenance in 1960 because you were working? 1) Cost of repairs on shoes worn to or at work $ 2) Cost of cleaning and repair of clothing worn to or at work $ 3) Cost of alterations on clothing worn to or at work $ 4) Other maintenance costs (SPECIFY) $ 2. Did you need to buy any easy-care articles of clothing for other family members in 1960 because you were working? Yes No (IF YES) Specify and give cost G . TRANSPORTATION 1. Did wife use transportation other than the family car to travel to and from work in 1960? Yes No (IF YES) Enter details. [(1nd of conveyance Cost per Number of Total week weeks expense $ 5 $ $ A § S $ $ $ $ $ 5 ‘ Grand Total Expense 2. Did wife use the family car for travel to and from work in 1960? Yes No (IF YES): Fill in table on page 15. D D . . . , I . .r . W .... . .. .- ,. -_..~ .a..- .a _.4 -. _.w_o.w ._ q t 5'” - . . , V“ .. _. _, . , ,. Q ‘ e ...-..,..-. . . . . . x. . . . I. I .,._,,__.-,_.__- 4 -..- . . a.-. - . . . ...7...,. n...- . ‘ e _ . .. .-. . -. , .. , r . II - - .. . s o .. '. 4.. .. —.- ,i . n 0.- - . .- V”...- - .. . . v -.. s. '- .r~~ .- —. a~~3v u -~ -‘nA .- . n . . .. g . . . . .—- 0 ~.— -. a.‘ w e .- a.— - :4 ... ‘w n , -l. e um... .- . . . " u . u s I .. V _ , . . .s'- I _ Ira, _ ’- ‘. s ' --.. . . r— A 1. V - -.‘.'- l- o.-.-. f - w on- .‘ n .‘ i ' ) I .-...~ -_ .-. .. -. . >— ‘-»~ . . - .I‘O. -~ ~w-.--. .- a A '4. ‘r'-‘~.~ vi .. , : a u _ .. I. -. , b. r .7 - ‘l .' 1.'.' - r 1 . - ¢ ' . . O- ‘ < . ‘ , -.... o .. v \ . . rk &' . ‘ . I ‘ . , .— <‘- ,,. !,\~' a. , Q" _-'- ~o -‘. w. .e unto—— _. u.-. up . .1..- ~.~~»--u.. n.7,... .. *-~‘~—.- 4,~-~.¢~—.o-_-.—.. ... . . .. u.» ... a . - -.. o a. . - n "n . -~.—, ‘ A O - - v . - ‘l' v e n- . y. ,._.._ V O . - .. . »-— .. .- . . . . e..-- - .... ., . In. - - -... .» a—u-unnoy-c-o —- .. '-... ... c . n , vOO-‘uw.:vu- - -- -- 1 . . , - ‘e. ‘,. I I. . a no... , “"1-514-7 I ..-. , v , . . . . Q . - .. . . , .,‘~-..».‘ .- ., --— . V - . . ‘4‘ ’ l, . . . . . J. . .. ,7 . 3. '- ; . 7...-..“ o . ..o.. r . - m _ p . . n , - e . . ‘ . 'i .— .- w , . ‘ s wfl“ .9“ LA;______—_—91_-- o. TRANSPORTATION (Continued) 2. (Continued) 116 Interview No . Items 8. b. e. ‘ * 1. Total number of days employed in 1960 (line 3, p. 2, plus extra d s ouwork I! * 2. Number of paid holidays during work week; * 3. Number of days maternity leave Number of days when others drove 'lll * 4. . 5. Total number of days you did not 'l'll drive (Sum of lines 1-5, incl.) Total number of days you used family car (line 1 minus line 5) nl *7 7, Total distance covered each day on round trip to work in family car 8. Total distance covered in 1960 on round trip to work in family _______car line time 66) III M 1 “ :.:-=1:— m M 9. Cost per mile 7¢ 7¢ 7¢ 10. Gross cost to the family (line 9 times line 8L *11. Number of persons outside your household who paid to ride with you in 1260 Amount each paid each week Nmnber of weeks each paid you -* * — “— side your household for trans- portation in 1960 (Product of lines 11 12 and 1 L Total received from persons out-. ‘ 15. Net cost to family (line 10 minus line *16. Number of family members who rode each dg 17. Transportation cost for wife in 1960, using family car (line 15 divided by line 16) “I. -* * a * * This information obtained from the respondent. 1, _ .-' ( ‘; Y. . n . U . .0'—' - I --.... --- ”Q .o '1..— . .1 ..\ y *r‘ 1~ ..' .0.- - I . v ,5. I .. I ‘ \ I. ‘ ' \ '.. 1‘ o A." ’I J-r , 51v 5 fine; a ‘\‘s ‘0. -o o . ‘ e ’ to- 0: ~ .‘ " - - ' 0’ k I ll _ . ..- c-’- - . o . . . -- ~ o- .- t O ..- -A~ ‘W o m H— . I i i s ! . .' " . C‘. ' I 6 9 . O. . ' ' o ' - O ...... .-.~ - c ‘ w «.-.. ‘-g ~-o *--~T.. ”we. ‘dOQovo r i — scan-- --. ' ‘ . § : g g ‘ t v ' ' w A 0 . . ,. - o'-- ... i. -‘~ 0 ' ' o i ' I ‘ t ”4- «L‘- .”J-'-. J 4 \f- 2: IO s ... 3'“ - 1.; 1- u \ ' I . .r. 0" . v1” S c. g' r . ‘) . g . 1 ' : ¢"1v..'.) C...) .‘ ‘ 'gq . \ J..:.L.LI v~ I ' do,“ ‘ . ‘_‘"_ ‘ ' | ( g: ‘4’: r)“. ‘5‘, If {)1- .‘ . *w—..!.c -- u *: . --' p-. .4..._--...--..- - -qkw --wwmo-Mm u—oc-e .0- ..mo‘- 0 o -.—v-..- . . I t N . '7‘. 7r '. -' ‘ . - s .' f as ‘! ‘ ' . z ‘ d .-L.-AJL’ Cl “‘2‘ 3--.. i. 5;, -:u 10 ‘5‘ z 0- n O . o f ~ ~' ' u _ 0.. ' O - ~~o-—.‘- { ..“' ‘ a‘ -‘ \.r4. .1 I «'1 ‘ mw— '-- 0— an— . - — o “M“m ---.~ ‘ .4.- ..owu 1.3““ -".- —. O~*v-OC-- 5 .¢-— - -- - -- - o l‘ r N 0 "'~.. ‘ . ‘ ‘.‘ - . I' ' ‘7 .;10 ..I {4 “ELM? -‘..' L ‘. i.) ’t ‘.- .. .- .. . 3 . ' .. .-e- - -. .. l ...-va --:- ... be .1..- m-‘n- ‘.---.0<-* ~-L-. -.I—ow--v..-o.-a-o- ?o-o- «v—n-.-aw--—aoa-—cc—oo-“— -...oQ—o—o—o - -~.- ‘~~.— . .- o- I I . ' ,. , . o - u ‘- ‘ I - r I V ,‘ , ‘ . . 1 ' i t --"'U 5:4 u. IOI‘JU PIS-IA L.‘ .l 1.. | .\ | l I -.. I C y 0 - - ..- ‘ “—0—..-“ w-w- . . .-.—....- ~u-o.-‘ —-.-- ~“I~~~‘~.*I -.. ~. ...—4. I. “...-~- .. s‘ .e' - '— ~ -- o O. ‘ 1 ’ ... V v.- ,f v Q ‘ 1 - .. . I Q s ‘ ' . I ; I can LJL' oz... mm m '1“. . .... - .. . . . o r ‘ . I ' 1 f f __ 'f I“ , , , r v 'i . ‘ . , .. . o o w ta..— ! ”.-.-.... L c- -. . .. . 0‘ ' . . ‘. on. cm‘o—fi--o I W -—-o--. M - - o-‘c‘umw I» . .... . . .... . ~*. -. s -- - - a ..- --- w L , . ‘v 'I . ‘ 0': .1 a 1 a ' 1 ' . I ' . i . i I :.:)u- 5..” 7‘ 1.) .57 u .1. I- "I .. , us a ,- f‘ . ‘ . c ...-'0 ' ’ "I- - 1 ’ . f c. .c; g -' I " . ' . ‘ L l. ' . . q "_0 ‘ ' E .c ' .... ’ s o -‘ . co. -- -—- -r---9“ - ‘ " " ‘- '--.o... . ' ' l 0. ... A. ~ ‘ . . 1 . . ' 0 ' I . C .0 ' O ' /’. . _.. . 0 . - . _ . ' O . ' A -. t 0 I ' ‘ - : n 0 ‘ 0 0 - . . ... -..-.. . . . -.....__. . ...-.. , - .... . 4 -.-_. . .... -. — ‘ . ' ‘ | U ‘0 l I u n ‘ ' - 0 0 0 . . - . 0 u 0 I g . I' ' _ . a '0 ..,."_ 0- _ Q I g 0 0. ... I u . .. .- . . - . - . - -...e. . —. . .- . , -._- . e . . I . .o d v. 0 g. .‘ . . ‘ ‘ ’ I. . l t ' - . _ . -.. . g . . 1 I g , . - .5 -.~--.-. '. ..—._..‘, --. ..-. . ....— -'_~._¢ .. '. _ . ._ 0 0 . ' . . A . u. . , ‘ . , P O O O | t - u ' -- ' .-i .w ...7 .... - - .- .. .... - ..—.-..-- 'u- i . ' I l v . I . ‘ o ‘ u . 0 ‘ _. . ~...,- 0|..\u\-00000 ...-.- 1! .» .vr -- «dun-.-.... .. .:-. - .... - ..- -. “r... -— .-.-- 1" . - D. . .‘ I . 0 o . . - | ' .- . I . . , . , . a. -& 0.0-0 0.. "' - - - unwa- ~--0-n -- 0 ~ U Q. . - v - . . .--. -<—.—... m-»- ... 4 . - - —- -‘.-. .-. 0 . . - . D . | . . ‘ , .- ‘ . . ' 1 . - O I o . x t ‘ p . .. .- . . r. ,.-.- - A . . .....u. - i. , . -- .... - . ... .. .. ‘ . . v P . , . c s Q 0 - l O. ‘ 0 - _ , . A ,_- . . .. .. ...... . .- _. .. . — -. -..... . . - » ..-..._... , , ' - 3 L . . . . . .. ' ‘ 0 , . » . LI. --‘ I 119 Interview No. ~18— H. SERVICE EXPENSES NECESSITATED BY WIFE'S WIDmENT 1. Child Care a. Was there arm portion of 1960 when one or more of your children were not living in your household? (Away at school, on vacation, unborn) Yes No __ (IF YES) State sex and age of the child or children and the number of weeks away from home. weeksaway weeks away b. Did you need to pay for child care in 1960 because you were working? ( INCLUDE BOTH SCHOOL YEAR AND VACATION TIME ARRANGEI'ENTS) Yes No (IF IE8) Enter details below. Cost per Number of Total Child Care Arrangement ' Wee}; Weeks We Help hired to care for children at home.............. 3 3 Help hired to care for children in other home SitmtionSOOOO0.00.00.00.00... Nursezy school................ Smer mp0000000000000.00000 099'“ Other (SmCIFY)OOOOOOOOOOOOOOO c. Were your children 111 at all during 1960? Yes No (IF YES) Did you, because of your working, need to pay for additional child care when your children were ill? Yes No (IF IE8) Is this cost included in the child care expense reported in b. above? Yes No (IF NO TO LATI'ER QUESTIONS Whfit did it cost? 8 per week for weeks. Total cost 0 0 ...-0., r... ‘- _U., . .. . n. . n n . - ,~ A.- .0 'r~' 0 .——.< , .» .- ‘ A. ‘-.‘. r ' . ' \ ' .1 .. n .. a -_ -. .. > x . ow «- 5~.' ' W - "...-.f ‘y.. .., ~ ‘ ..- . , v.w. _ .. v. ,. u . - . _ .1. I ... - .7- A . . s.- .... - . .— A, v .'_. . ;. ;v u M' I , . '0 -.- .» ' . ..-. . 90'...’ l 2 0 Interview No. -19. H. SERVICE EXPENSES NECESSITATED BY WIFE'S E'leB‘iENT d. Does help hired to care for'your child or children also do other work for you? Yes No (IF YES) What work?~ 2. Other paid help Which of the following kinds of work did you need to hire done in 1960 because you were working? Enter details. Number of Cost Total Type of Work Times each time Cost Cleaning Daily Weekly Seasonal Food preparation and serving’ Dishwashing Window wasmg' fllfififififlfi Car washing Dry cleaning Clothing except wife's work clothes 5 I9 Home furnishings 8 BlanketL $ 5 laundry Entire family laundry 8 8 Flatwork (s_l‘1:eetjs,__etc.) fi 3 Men ' s shirts 35 3 Personal laundry (underwear. etc.) $ § Diapers $ Other (SPECIFY) J E I , . , 0 -- - ' v- . .. V _ ~ A . ..7 - —.-' -..l - . . ,_ .-- . -7l... .‘ .--. . n I _ < ‘- - 7 .. --_ . . ...... v . --- . ‘ .. -.. e .-7 ...----—- .. — 7 _ .- .- 7 — ..-. 7—7 -- 7 _ 7 u l- — .. _ 7... ._ 7— . .. ..--4..._. . ..- A u n . I , 7~ 7. 7 -’ ~- _ _ . . - - - 7 .. -.---7- -..- — . .~ . ~ ’ 1 . . . - . - . ...., .-- - 7 . _ . -. ... . . . - ~ .- .7 - . - , . . ‘ a, .. ... .. _ . . . -7’rv-- 7 - j 0 I . V. , ,. -- - .. . 7- - _ 7 v 7 . _, . , _ - 7. . 7 . 7 1 . .-..- V g. . - . . _ . . - .7 -. . 7 ..7 .- - .,‘7.. ... I - . 1 . _ - .....- - . _ ..-. - -. 7 ._ ---...7 . . . _. .- -, -..—.7-- ..7 - 7 — . . - -- .- . - . — . ...... ‘. ¢..-- _ . ... ., , ,_ ,-, 4,_.,__, ‘ i, ‘ . ~ 6 , . I ' v . ' ' ; . ' . . A . . ' . . . _. - _i._. - _ _ .. ,_ - -..—7.... _ - .-n- -.. [-3 .-7 l ' I . ‘ . \ ‘ . -. ‘ - . -- - -..- .- 7 -..-.... _.._ . I - . 7 . -7... ..-7 _ . .... . ... ~., - - —-< A. . - . .-.. -v..---‘- -e . . 7 . .. .. - _ . .. . .. . ---. A I . . v -. < - - .. -7 . .. t- 7 ...-‘- . - . 7 _ .~ , . ' - 7 --. -~7- - -- ».7 , ~ , - . n ' , 7 » ... 7 -..- - .. “.77 .‘7-. _ e. _ I 0" ~ —7 . .. 7... 7..- . - - -. 7, .. ._ — a . .. .... . - . ‘ 7 . o A u - V 7 H.-. -... .. 7.. i - o. _ - _,_ ‘-. _ . _ fi-_-7-.. , - ..._.. -t I . . . | . .. . -.u- a c- ' ..-“h.-.-- ‘0'IvW—w- --..-- OH“- owi—L.-~oo.-7-. — '- 121 Interview No. ~20- H. SERVICE EXPENSES NECEBSITATED BY WIFE'S EMPLOMNT (Continued) Type of work Number of Cost each Time Total Cost Times , sham Uppolstegz cleaning 4 i Appliance repair LL_ r .R Permanent waves for family Hair cuts for family members other than wife Prepared bag: formula service Clothing alterations (other than for wife's work clothing) Clothing construction (other than of wife1§;work clothipg): Mending of clothing (other $ .3 iii members other than wife A 8 $ 3 $ $ than wife's work clothing) $ weeeemeeeeereaee r I. BEAUTY CARE AND PERSONAL GROOMING 1. In 1960, did you need to pay for any professional beauty care because you were workipg? Yes No (IF YES) Enter details below. Services (INCLUDE ONLY THOSE mm Number of 1 Cost each time fital cost BECAUSE OF mpmnmm) Times 5118:3220 WM Setting of wave or curl; Hair straightenipgp Permanent waye§_ Hair cut m Rinse IBleacpipg Tin ipg Treatments ammmwwmvmaw weemeeeeer Facial er Manicure he to £9 te ee '6) Othep (SPEQIFY) . r m -.. .. , . . . . . I .—-- ._ -._.. 7-.. -7- - . .....-....- \ 'r . — ewe-7....-- - Q 7 . - --.—-. _. ., . ...7 —. — e -— - 7 - _—-i H a _ a I A -3 -.-- 7-“. . m- .wmfi. . - -.-. . , . v . I - -- - _ .7 ... . .. .. - ....o .- .- - I . O I e - .- ..-- .- o-- .\- .-—-—- . e v 7 ' O+n vw— - n —7 . ~.I, -7. . I . . 7 -. . -... -.. - . _ - 7- ,. .... - 7 ...-.. - - o 1 7i ..1 ...- -7. -m--.~_ . , - ..- . 7. - . . . r 7 ., _ . n . .. — ....-. ' 7 . . 7 - 7 Q 7 r -1 -" ._. 7. ‘ .---fl-7--. .. - .7 .t v I . .2 A‘ . . i | I . . . 7‘ —.. —.o—. -) ..7.---- - --W—-c ( s l n . .... ..- 7...... A - e - p - _ . ......7 ... . . ..7 U woe - a - -— -... .7 - w- .7 7 - ... 4 . -. .7 .77 -.. .- -...“ . . - .. ~ 0 . ..---.7.~-.... ac. - .. - . ...- . '--.... -‘ne— .-- “---.-- .-—l7..-.7 . - - . l . .‘ 7.v-... .. 7- .4.._.-7.. ....-.7..-- . -‘ n . -. -.-- .- - --.._ Q g. ...-.. ~- 7 . . 0 a l.-.... . a. 7 . . '-—--. - . .. a . ~7 7. -7-q-.- 7 - 7 7.77 ... . ...- ... ..- .7 . - . _- - - .— -w— . - .4 - u... .. .. .. -.. p. - ‘s . ..t .7 . 7. 7 .- -. 7. -7 i- ... . . . --_ --i.. 7.-.. 7..- _.. I . C _ 7 4 A .-. .. .... .... O , .. .... “..---. .... . . 7- -.-.7 .. ... ...... . . 7 . _ -..-. - . .. .. ... - . u. - . -----.-V . 7- .. . n . 7 . . s u- - 1 7- . . 7 --— . ‘.7 . . ....7- .- . .. . \ .A‘ v — u - ‘ —¢C " ~..A. ' 0 O ; -| . I ,~._ ~ . ‘1- . . . .. ......M .. . -... 7.- ...7 O i 0 .-.-.... . , . . .-.- . 7- . . I . H7..- .. - . . ..A-.. ... . . .. . . --. . 7 .7. -_'..‘7._ .............7. -- 7.. . .. .- . .. . .....,.._--r.........._ . . . . O ' ‘ o I z ., u 7 .v—e.o.- ,‘v- e -‘7.- .- -~ I -7. - 7. 7 - _ A l . r . - - -..“... .- -...-. . . . ... . . . . . . . 7 ----~-- _. . 7 ..... .7- - I I - -- - 7 - . 7 .... _ . . | . . E - ' , . | I . -.. A 7.-. - . s00<- "‘v. . ~ . e .. . ...—a. - .—-. - ‘ b - 7 - .- .. ...- up- .7. I \ . 7— 7 . 7- ' n... - 7-A . -.. .. --~~‘—. -.. v .7 . ...- . ow-7 . 7- ...-...“... .... «v . ‘- —---.- - m..- .-7-—.--- --7~. .. _. . ... -L... .———-<--_ - 7 -- _ - ~ .7 P . ~ , 7 ‘ 07-7 .o—o‘ — -7--—..7 — . -- - 7- .-.. 7... _ - . . 7 . 1 7 '. ~_ . _ - - .- .q o 0 a . 7.- -7 _ . . 7 7 I ._ -7 . . p 0 - 7 ‘. _ . . . - a ' . u‘w . - . v . . . ‘ - a . - _ o 7 0 A, . . - . -r -. . . 7 ' . - - . ---. A . 7 ‘ .o o . ' . a. . I - 1. .. .- .¢ ., ~\ v...‘ -- e , . - --.—..'.... .m .- .~.. . .7 - ~--. 7- w -. 7 ...... 7 . . . - -‘ ...--.- .. - 7.-- . .- . a - «‘7--.--. -—.—~¢~ a-. .. . .w- . ,, . _ . . . . . . -— ..-.- - - 7 . ¢ - . -. ..__.~_ . , - . -~ - . .- ce~~ 7 . -—-— 7 . . ~- . -7 -7 -. _ ...... - -. s ...7.‘ -. . .‘MI---- .- -.. ~-.7- . 7 _ -..-......7 - .77- .7- ~--— g g. A .. . - _ ._...A 7.... .. - 5 a“ . .- . l 2 2 ~21- Interview No. I. BEAUTY CARE AND PERSONAL GROOMING 2. In 1960, did you need to buy arw beauty or personal grooming supplies because ypp were workipg? Yes No _ (IF ms) list below. (INCLUDE ONLY THOSE NEEDED BECAUSE OF YOUR ENPIOYMENT) _§uppues Number Cost per item Total cost of items ; ' for the year 35 t t 7 3 7 7 I I t A _ t I 7- 8 i i J 0 BENEFITS EMPIDYER PROVIDED FOR THE WIFE 1. Did your employer(s) in 1960 provide any clothing for you to wear at work? Yes No (IF YES) List and give fair value. Item If gift, give If loan give fair rental value fair market Amount Number Total value per of rental week weeks value 3 33 t 3‘ $5 3 it S _$ t 43 t t 3‘» 2. Did your employer(s) provide free laundering or dry cleaning of work clothing during 1960? Yes No (IF YES) Specify and estimate its cost at regualr retail rates. 35 per week for weeks 8 3 per week for weeks 8 $5 per week for weeks 3?» -~-»—‘_ .— ......___ -—._.-._ —.§ 12 3 .22- Interview No. J . BENEFITS EMPLOYER PROVIDED FOR THE HIRE (Continued) 3. Did you purchase anything from your employer(S) at a discount in 1960? 1+. 5. 6. Yes No (IF YES) Itemize and indicate their value and the price you paid. Fair market Price wife Amount of.- _I_ftem value paid discount S t t S I t S 8 8 t s g t Did your employer(s) give you turkeys, hams, or other items at Christmas or other holidays in 1960? Yes No (IF YES) List and give fair market value. 3 3 3; Did you, for your employer's convenience, accept any free meals in 1960? Yes No (IF YES) I total No. of meals: per week for weeks = meals Fair market value of each meal S Total value of all meals S Did you, for your employer's convenience, accept any free lodging in 1960? Yes No (IF YES) _ No. of nights: per week for weeks = Total nights Fair market value of each night's lodging S Total value ofall nights! lodging $ . i . a. . . . g. _ - .- ....t.--_.-......-i.. .- , _ - ‘ -_ _- r . -. .-.... . .V .. -.-... --- V V . ,. . - .-. _.-,~ ...--...-- - ‘ , -. 7 Q ... _- - . -. __ -...- .....-,-.. , . - r .. -.-“ . go - A ....— ‘._,_...._. ... u- - - - o ' ' ‘ , -. . . . ~ . , , 4 . -» n r -. c an. _ .... a’. . ’-7-~ -- ‘»-o ' e . V . a " - . -- .r 1..——. -..— v E 7 - - l _- - . -7 “—0- ____ - _ . . . . .- -—-»--—-L4 (J. ..r , -. - ~, —-—--——-. - . A a-.. v .- , .- ,o A - . -. , --. -- -~.——-—.-r-K.—— . - o -. - i - ' . . . : . . < - V , , 2 . . . - , ' - A c - . \ c u _ t . - 7’ -_- - » v~-- o—o— - .. . . A - - , , - ‘ . . . ‘. . - « s ‘ -- — o -—- .- - - .- - - - o- _ ..-,.,-- o ‘ - r _ . . t . .. - - . . 7 f -- ‘ , i . _ , . . . , . , ...; .. ‘ .. 9--.... , ‘m-_- —. , ”... :‘— - ~— . o-A fl--- 124 “23“ Int. Noe Jo W3 EMPLOYER ROVER) FOR 'H'IE WIFE (Continued) 7. Did your employer(s) contribute or agree to contribute toward any of the following kinds of benefits for you in 1960? If employer contributed, did We receive benefits in 1960? Type of benefit Yes No Don't _No i Yes Know " 'c'he' ck To; "£0 a}? period days Fceived during rfrom it in which , 1960 received Social Security :0: xxx xxx xxx 30 .3 Workmen's Compensation xx ’ b. .s c. a». '.$ Unemployment Insurance 20: b. . E c. - as o 8 Retirement fund b. .315 ck a. 303 Paid sick leave 13. .3 co a. o 8 Paid maternity leave b. . 3 c. ‘ hid holidays during a. 3 Ce Paif vacation, annual a. a leave b. 8 *- ce 0 Recreational a. facilities b. xxx ' m G. __. Free Parking a. facilities ‘ b. zoo: . no: 0. a. 80$ Medical care b. .S c. c a. as g Bomeee b. LS O. o;% a. a, 5; Other (SPEJIFY) b. his c. 00% ,,____ . . . . - .— , . - A - - l I \ . - - . . . . 1.! - . I I. - v 1 , c ' (\ . ' , i . _ u. , . _ \ I! . . ,A. .. r, . ._ ' a . -. _ V— _ . A .. a . A #7- - . - c ‘, r - - - -- A ——._ . I :1 . . I -» . ~.——- . .-— - ~ A , ' _ I ' . .A i | . . “-..... ......— . .... -. . .. - - .-13." . ». a. , ' _ ' I . ' o h ' ' ’ '1 , . l .i , ~ , . ,. - 7.. ..- . — —.. . . I -. . o - .... yaw-c. a. v... --.— . . . . . . . - ~v- . ~ ‘- o . -_ l - I] C a... , - . ...-.-.. .....- _, - ,‘ .- . . -.u... —.. .. - _. - .... ~-- or -.A.- 7-7. ..-,.~.._,. .. . .l- ‘ , . . . . v . . ,. . ' ' ‘ ' , > . Iv - r b . . . .-. g ---o...;. 4v A .V - a. _ V . . , ., 1’ . _ - ..‘.‘.- . . - ... . r , .-, -. v < ..‘r— -——‘. . _. -- . — var v7 ‘ a . . g 2 I . b . » . -. , . .. --. .,, , ..p .-.. . .... . _ — - . _. -‘.- . . V.—-. _. \ . ‘ ' . _ . ' . l ‘ I ‘ . . . .-. .-‘g . . - - . - -.. .... - -.- . . a -.V 7.- - . .. 7.. . v 1 . Q 0‘ . .' a _ . O - ' n- ., . a o .. V A.“ — - |‘-.‘.~--v ..- - u , _ -- .. - , -- oo~ ---~~.o- ~— » .. . .. can». . - ‘ ‘ I o . ‘ ; ' r - l . '>" ' . ~ ' ~ , I . ‘ . _ . _ .1 . | . ‘ --.. .-- - _«‘ - .._ . _ . ..v..- .. r. .. .. . . _. . _ ._ -- ,—. ~. « . i . ‘ . a , . . .. . _ . .~ . Y' -_ .. u. . _ 0 { - . / 1 .‘ ,t I p‘.’ ..-c . -~ vA .. e x — I Ovu- * ~ I. 4’ ‘.‘,' . C ».0 CC. 4- II - ’ ’7‘- . I -0 -o A 'i- "v‘ '- . " A " I ' -‘ I ‘ . . . g .. . . . . l - I . ' ‘ I . g . A .‘ ..- . ~ - . ., o~ . . ...- - -. o A .- . .— . .. J. . 4. . ,,, , . .. v . ..- --. u.-.—.. . u ‘7 - — we- o-u. . . , 9 O _ ' . . . ,, .- y I ‘ ' f .' 5 - | ..-v- s A. . .,~ .. . ..- . _ .-.-.. ...... .., a: , .1“. ..AA ...; 4..--. »—.—.o.. - r ..- w- ~ , t ‘ (. . . . . ‘t , . . - r ,. ...- . .. ..... l . . .. .... a.‘ . . . 4 a a ....i..- Ml. . - . - ...,. v . . ...-. -. ..- -....u—..‘.. - .... .. . . . 0‘ ‘ ' r . 1 ' o‘ . v- . . s <. - -.-. ~ .-» , ‘ >-‘~-. v. ..- .-v.n.- -.-—... - . u -~ .. .7 - -.- .— . .v . m_V.... ---..— .. D , . '4 V ..- u - -- M -‘ ~- - no . r. _ . - - --.. -..- .. I “-.....o..,..-. -——n ---. ...-...,- . Q I I . . , . _ - , v , . “A 1 ~, ., ‘ : . I . I~ - ‘ ” ... . - a. A r 7‘ l . . ' I, A ‘~- .-~ . a- ‘1‘ a .‘. ,.-. .....- ,_ 7 - ,, 125 ~24»- TIME - AND LABOR - SAVING Emmmn'r AVAILABLE TO AND USED BY THE WIFE IN 1960 Int. NO. Type of equipment heck, if If available vailable how often used? for home- Daily Moe Once Omar ever er' 8 use a a [SPES la PortaBIe‘Waéfiéf::eeeeeeeoeeeeeoe week ‘week Fglw 2. Automatic washing machine, , , , . . . 5“: 3. water extracmreeeeeeeeeeeeeeeeo A. ClOthes dryerCCCCOUOOOOOOOOOOOCC 5. Electric iron, standard, , , , , , . , . 6. Electric iron, steam or - r-r drybateambeeeeeeeq T 70 Ironfir (mangl.)oeooeeeeeeeeso... ‘#Y 8. Sewing machine, treadle......... J 9. Sewing machine, electric, , , , , , , , 10. Sewing machine attachments, , , , , . 11. carpet sweepers...oeoeeeeeoeoeee 12' Vacuum»Cleaner..,,..,.,.,,.,,... 13. Vacuum cleaner attachments, , , , , , ‘ 1h. let mopeeeeeeeeeeeeoeoeeoeeeoeee A. # 15’ Sponge mopeeeeeoeease-0000000000 ‘— 16. Power MOP oeeeeeeeeeeoeeeeooeeee _—— W‘_ ‘- l7. Wax applicator, non- ’ electric eeeeoeeeooeeoooooo l_. I 18. Floor scrubber or polisher, . . . .: "S ‘" i " l9. Rug shampooer, non-electric. . . , . I 200 Rug shampooer, electriceeeeeeeeei ;i 21. Upholstery shampooer, ~ ’ non—electricunuu”Hg", i 22. DishwaShereeeeoooeeeeeeoeeeeeeee A“ 23. Automatic defroster on ‘ refrigerator................ ~—- -- 21.. Freezer compartment in refrigerator,.,,,,,,,,...... 25. Freezer-0000000000...ooeoeeeeeee 26. Special features on range M~ a. Automatic oven control, .. , , , b. Minute minderoeeeeeeeoeoeeee 0. Timed electrical outlet, , , , , 1, W A d. Automatic top unit, either. v electric or gaseous-00000000 r O. Other (SPECIFY)eeeeeeoeoeeee 27. Timer, nan-eleCtric o.........-.u v 28. wheat”, mudeeeeeeeeeeeeee 4 29. Electric mixer, portable, , , , , , . , A 30. Electric mixer, table. , , , . , , , . . . 31. Electric mixer attach- ‘ :.:. mantseooeoooeeeeeeeeeeeeeeeeeeoo 3 32. Can opener, manual,wall- types-000.0000...eeeooeeoeoooooo ” 330 canopmer) clactriceeeeoeeeeeeo "' rpm 31.. Knife sharpener, electric, , , , , , , 35. Electric oven, table model, , , , . , AA‘ 36. Coffeemaker, electric, , , , . , , , , , . r " 370 Dutch oven, electriceeeeeeeooeee_* I._ f7-_1 e- ..i n J. u. r -. I — ..L)‘. t ... A. - ...- § . , I u . i 4 .— . 3‘... o n. ,. - .. «.---l m. O—O ’ . . _ _ A. e \ 7‘ . 1 - .0 v . . 1 ii I . - ~ .i.- .... -- _——o_ - -. -.- .... -.. '- I - ..--- I'. r o _ _ - -o _ . . -o . -~—.V -- o.... .. . . u - -- - ~--.._ . - . . - .r ...-.. . e... . .. -‘ - 5...... av t- H‘. a 0. vF-C -.. §_.'- ..- v..- - a. - —v‘ --- a. . . . . u . r- ..- --. , -.- . , , .I -4 - .. —... ‘ I . . .._-- - a . i .. . .-- , _ . . , d u ‘- —. .... .. , . t - .' n .y - .- o ..o - _ . _ . .-.---J- -.- . ' ...-.6.§0 . O .- Q. . . I ‘ k . O . —. .5 - on-I'Oe'. one 0.... on! a... ,. . .. _ . .-\‘., . V . f.o" coo“. ' ' c-‘ . , . . (I. .- o- \ t.‘ ‘ . oa' ' -.. ..-; .‘ ‘e I Q ' ' , . { ..IOCODG ."I .\ ‘. -'..‘ 1' o..5 . ‘.- > ‘. .060 ... . catn§0" .. A. .0... " '. .'O"Q.‘- I. I“‘ _4 0". O " . once! -' .- loll. ‘ ... .. O . . . _ _| .. . . a g . Q o o o I . ‘ , . §. ' g. " h ., - .. - I . ,, . ., , . O -' A— «rt ._ .- . \— - C ' If ... - I e' ‘ ~ ' . v k‘ . .. ‘v‘x t. . a. . . I ‘0 .. . . ; . ,. . -.' 3 , . -\. .. IA’ q u. --.. 126 .25. Int. N00 K. TIME -AND LABG't- SAVING EQUIPMENT AVAILABLE TO AND USED BY THE WIFE IN 1960 (Cont, Type 0? equipment heck it If available, vailable ____gg11often used? or home- Daily Thrice eve: er's use a a“ week Mt. Pressure saucepan, non- J 380 Frying pail, doctricoeeeeecee 39. Griddle or grill, electric. . . we Imater, electriC............ Al. Roaster, electric............ £520 Rotisserie, table............‘ 1.3. Ice crusher, e1ectric.......g GIOCtricooeeeeesscccease-cc #5. Pressure saucepan, electric...[_ 0 Pressure mueeceeeccsceeeei 1.7. Waffle iron, electric........J I T A8. Food chopper, non-electric. . . 6&9. Hair dryer................... me Other (SPECIFY)oeeoeeecseeesod L. HISCELLANEXIJS EXPENSES 1. 2. 3. 5. Did you need to buy any time- and labor-saving mphanees or equipment in 1960 because you were working? Yes No (IF YES) Specify and give cost. “ 3 $ :5 Did you need to buy any easy-care home fm'nishinas or have any made in 1960 because you were working? Yes No (IF YES) Specify and give cost. 33 S Did you change to paying bills by check or money order because youa were unpleyed? Yes No (IF YES) What cost in 1960?S Did you give any money to the church because you were enplcyed and could not contribute time and labor to church projects? Yes No_ (IF YES) What did it cost you? 3 Did you need to pay for any phone calls in 1960 because you were working? Yes No (IF YES) What was your total expense for them? 5 APPENDIX III TAX COMPUTATION FORM 128 Int.No. INCOME TAX WORKSHEET Calculation of: Tax on Family Income, Including Wife‘s. 1. 2. 30' 4. 5. 6. 7. 8. 9. Joint return? Yes No. Total exemptions claimed Total income (including wife's) from wages, etc.................$ EXCIUdable .1Ck paYOooe00000000000000.0000eooeoeoeeeeeeoeoooeeeos Balancefline 3 minus line 4) eeeoocceeeseooeseseocseeoseceeeeeeos Other income reported...........................................$ Adjusted Gross Income (sum of lines 5 and 6)....................$ DedUCtions itemized? Yes NO oeoeceecesseecesceeeee$ Tax computation a. 1) If Adjusted toss is under §5,000 and deductions are no; itemized, use tax table and enter amount here....$ 2)D1V1dend8 received credit................................$ 3) Total tax owed (11116 8'1 minus line 3'2)ocescesecsoosseso$ b. If Adjusted ease is over $5,000 or deductions are itemized, compute tax 1) Enter “jUBCEd Gross Inca” (line 7)eeeoeecebeasoecaeeee$ 2) a) If deductions are itemized, enter total.............$ b) If deductions are not itemized, enter the smaller of 101 of Adjusted Gross Income or $1,000 ($500 if a married person filing a separate return).......$ 3) Balance(line b’l min“ line b'2)ceesecsoeeosoeeoooceceeoe$ 4) Multiply $600 by total number of exemptions claimed.....$ 5) Taxable income (line b'3 minus line b‘“)eeeeceeeseeseeee$ 6) Tax on amount on line b-S (from appropriate tax rate schedu1e_...........................................$ ‘1) Tax credits claimed (if itemized deductions)............$ 8) Tax on incm (line b‘6 minus line b’?) Oeoeseeececeessses 9) Difldenda received credit...............................$ 10) Total tax owed (line b-8 minus line b-9)................$ ‘0 O n s .. . .. so . e 0‘ .... (or ' ' . . - ' O'T ‘ C so In ...-I O... 'gI .s I. o to. ‘ . . _ . . . g | c s .. ' OQ-e ‘. . , ...r , . .. I... ....--) V' _- . \ . s ' ' ' . . . _ l x .. .. .. I ’ . _ 'n - . . . 9 ' ‘..-' ., Oat-sodas: .... ¢ . ‘1‘ ‘ . ' a . ‘ . Y '-c11 ‘ ‘ ' . . . - . . u '_ ' .- . . . ' ! - ,n _. ,. . l— c 0 - .1 . ‘ _ v - j . . ' IA . '. I . I , " ‘- I -- - ‘ re ..r - - . . s‘A o' ‘ ‘ ‘ — ‘ . , . . r , ~-. I. ' A ' . I ' I ‘ r . r‘ ' 0 e o ... . r " 'i I h A . . , v . . . . . a. I ' 1.' t _‘ ' u .... . 9 .‘ . .,, . . ... ) . _ . _ ' . . .‘ ‘. ‘ ... \. . . L i -, O . _ .» . $0‘s39000‘0800d . cu . .~ . . .x I .‘ ' ‘. Q .-- -- . . . ' _ ...; 31' ‘. . ‘ . . I. , _ . ~. . - . ' .3 '_. . . ' . .‘ . C .1 (‘I- O V .'sc.a snoeo‘be ‘ ‘ . .. ' ' , V r r ..‘ r- ‘ 3. ~ .129 '2- Into NO. Calculation of Tax g2 Familz IncomeI Excluding Wife's 1. Joint return? Yes No 2. Total exemptions claimed 3. 10“]. 19cm (“Indins “fe.8) muse', etc...............$ 4. mIUdable 51¢k paysssssssesoosssssseessassessesssssessssseesss 5. Balance(11ne 3 “11” line 4)osesssessseessssssesescseeesssoess 6. Other 1mm reported.........................................$ 7. Adjusted Gross Imam (8m Of lines 5 and 6)essessssesssssssso$ 8. Deductions itemized? Yes NO secesssesssssssss$ 9. Tax computation a. 1) If Adjusted Grass is under §5,m and deductions are not itemized, use tax table and enter amount here.$ 2) Dividends received credit.............................$ 3) Tmal m med (line 5’]. minua line a-2)..............$; b. If Adjusted Gross is over §5,000 or deductions are itemized, compute tax. 1) hter Aijusted arcs, mm (1103 7)ssssssessssssesess$ 2) a) If deductions are itemized, enter total (excluding Wife's embloymnt ‘dedUCt10M)essencesesssssssssssos b) If deductions are not itemized, enter the smaller of 102 of Adjusted Gross Income or $1,000 ($500 if a married person filing a separate return).....$ 3) Balance (line b'l minus 1108 b'2)sssosecsssseesessscsss 4) Multiply $600 by total number of exemptions claimed...$ 5) Taxable 111cm (line b-3 minus line b‘4)ssssssssssssss$ 6) Tax on amount on line b-5 (from appropriate tax rate 8Ch€d01€>ssecesscessssssesssosecesssessssessssese$ 7) Tax credits claimed (if itemized deductions)..........$ 8) Tax on incom<11ne b'6 minus line b'7)sessssesssessss$ 9) uddendfl received credit.............................$ 10) Tatal cu wad (line b'8 mm line b'9)ssseoosscesess$ Calculations of Income Tax Due to‘flife's Employment Is I“ on family 1mm inCIUding wife's..........................$ 2. Tax on fmly incm mIUding fife'a..........................$ 3. Income tax due to wife's employment (line 1 minus line 2)......$ L‘V ‘ . '.. Ca: I c - . I V . n. .- sle‘l .‘. . .1 . V -_, ~ 1- s vlv KD‘¢$-5.I»‘Isaus "V'A ...-u .. I... ... .H ...-can..'.- I -.\ ..... .... ..m...l- .-.--.- s-ts‘v4-—I\s1‘su -.--- ~- ._. . -... . ._ ...... v-v-- ‘ - .... '71-.O-'D -“ Oasisv= 0‘..ss .. . -—a—..-....~.- . a c ,. ~ . . ....— ., ... _ .' s .. 5.01 on!"l'.ll"‘.l ' 1‘ ...-V D . . .p..'¢- ,sQI. ... .~ --.u V - - . . . .¢..g..-.--.o.s '- ' .._I, ...._‘ ~l...... -' - . A . '-t...l.t-IQIV.S - I ..--..uw.‘ I . f . .‘ I I ~ a 'u _~ ,‘ ‘. . 'v x .- y . .,I. V. \-..-.-. .. . ‘..-oog'., .-.,.I .1; . ..--.., — . 1‘, ’ v .5' ‘ . ...—w..- .-.» .,. l ,..-.va.-v1- s ‘, , ~_ . - .. .V :IQCIQOI'A.-‘1§.-Osi ,_._.,, . ,—.».-..- 'ssu-s..'s‘~- . ..... ,_._,A_.. - .ssu.4ou'.'sa I... ' 'QUI.-I'Iu‘\1l!t.‘l1- .... , 1‘..- - one ""l'.'l1 - .- .. . v - v Os 0... . ....' ace-e- -a.- ... . ‘. ... .I. .. __,.. .» ”-I .I . u . I. I e . “0... . ‘ID‘...I-..C"‘l"d..hla,0", I. ".-v-- o'uv‘—*-‘--->« V I u \‘ ~'-s--sv'-'. ‘ m1 m an -\r” "I7'11WE'EE‘WJEEEWET