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being given in round numbers and based on three years' successful running. Absolute numbers mean little when considering conditions throughout the country, particularly in this age of rapidly shifting and climbing prices. Therefore, the figures are also expressed in terms of the distribution of one thousand dollars, during the first and also the following years. It will be noted that food is always the most expensive item. It is also the common basis for comparison. Equipment which is second in cost the first year, drops to fifth place in the following years. With reasonable care equipment should last seven years, upkeep and renewal taking one-seventh each year. With exceptional care the life of equipment may of course be extended and one of the important things to be learned at camp is thrift and consideration for the common property. Girl Scout camps should aim at becoming self-supporting or even sources of revenue as soon as possible. It is good policy to charge a rate of board that will cover _all_ costs, and then to raise money by Scout rallies and entertainments to provide for individuals unable to meet the full rate. Councils might well offer "scholarships" in the form of two weeks' camping expenses. Money for original equipment should be borrowed and paid back at interest in yearly sums. In the camp whose budget is shown a board rate of $6.00 would more than cover expenses after the first year as with 134 Scouts paying for ten weeks it would yield an income of $8,040. At this rate the initial expense could only be paid off in about five years. A board rate of $7.00 would not only cover current expenses, but would serve to pay off original cost of equipment in two years' time. Thus, 134 Scouts paying $7.00 a week for 10 weeks would make an income of $9,380 a season. This would leave a deficit the first year of $620. The second year with the current expenses $7,600 plus the deficit of $620 the total would be $8,220. The income of $9,380 would therefore give a balance of $1,160 at the end of the second year. This does not include any of the income to be legitimately expected from the canteen, telephone charges, or special rates charged to guests, or from funds raised by entertainments. Taking these things into consideration the board rate might be considerably reduced. The balance that should accrue at the end of the second year might be used for reducing rates or extending time to individuals, or for pa
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