The estimate of J.S. Mill on this question is too well known to call for quotation. We may recall also the superior ability in trade of the women of Burma. It is not necessary, however, to seek for proof of women's ability in finance. Against one woman who mismanages her income at least six men may be placed who mismanage theirs, not from any special extravagance, but from sheer male inability to adapt expenditure to income. A woman who has had any business training will discriminate better than a man between the essential and the non-essential in expenditure.