committee report of the Roadmaster's and Maintenance of Way Association, published in the "Railroad Gazette" of Oct. 31, 1904, and in "Engineering News" of Oct. 27, 1904, gives the following as the cost of ditching cuts and widen ing embankments: By wheelbarrows: 12.2 cents per cubic yard, plus 31 cents per cubic yard per 1,000-foot haul for common loam, or 7.3 cents extra in bad, wet material.
By push cars: 19.1 cents per cubic yard where material is unloaded by shovel, or 15.9 cents where unloaded by dumping box or similar arrangement, plus 33.4 cents per cubic yard per 5,000-foot haul.
By machine ditcher: 22 to 30 cents per cubic yard, the latter figure being for a 15-mile haul in loam. In wet or bad material, add about 4.5 cents per cubic yard.
The same report places the cost of team work with scrapers at 14 to 25 cents per cubic yard; and of ditching by casting, in fair digging, where one cast will place the material in suitable final location, at 10 cents per cubic yard. Much valuable information is given in this report.
Fence—Board, 50 cents to $1.50 per foot.
Filling—Earth, material at hand, 20 cents to 50 cents per cubic yard.

Usual price, delivered, about $1.00 per cubic yard.
Lime—Common, barrel (250 pounds), 80 cents; finishing, $1.00; per ton at works, $3.75; delivered, $6.00.
Lead—Pig, about 4.6 cents per pound; lead pipe, about 5 cents per pound.
Masonry—Rubble, dry, $2.00 to $5.00 per cubic yard; in mortar, $3.00 to $8.00 per cubic yard. Coursed rubble, large stones, $5.00 to $8.00.
Brick, common, $6.00 to $10.00 per cubic yard. Cost of lime mortar per cubic yard of brickwork, about 60 cents; of cement mortar, $1.00 to $2.00.
On the basis of $7.25 per thousand for red brick, $2.50 per barrel for cement, $1.25 per
barrel for lime, $1.25 per cubic yard for sand, as suming a mason at 65 cents per hour, with help at cents per hour, to lay 1,200 bricks in 8 hours, a brick wall 13 inches thick will cost about 40 cents per superficial foot. With pressed brick face, the cost will be about 50 cents per superficial foot.
Bridge pier, sandstone or limestone, $8.00 to $12.00 per cubic yard.
Ashlar, sandstone or limestone, $12.00 to $20.00 per cubic yard. Granite, $20.00 to $30.00 per cubic yard.
Dressed bluestone, for steps, etc., $1.00 to $2.00 per cubic foot.
Mineral Wool—Slag, ordinary, per short ton, $19.00; selected, $25.00; rock, ordinary, $32.00; selected, $40.00.
Paint—Prepared, $1.00 to $1.50 per gallon.
Paving—Asphalt—In 44 cities in North America, the cost of asphalt paving, including 4 to 6 inches of concrete, varied between, $1.43 and $3.25 per square yard (see "Engineering Record," Vol. 43, No. 8). It is estimated that the cost of guarantee for the first five years is 3 cents per yard, and for the second five years is 15 cents per yard. The Congressional appropriation bill allowed $1.80 per square yard to be paid for as phalt pavements in Washington, D. C. ("En gineering News," Aug. 13, 1903).
Asphalt block, $2.00 to $2.50 per square yard.
The division of the cost of asphalt pavements is about as follows: inches of surface, 67 cents per square yard; 2 inches of binder, 13 cents per square yard; 6 inches of Portland ce ment concrete, $1.00. Total, $1.80 per square yard.
Brick work only, 15 to 20 cents per square yard.
Brick, 4 inches of brick on 3 inches of sand, 65 to 85 cents per square yard; 4 inches of brick on 6 inches of natural cement concrete and 11/2 inch cushion of sand, $1.20 to $1.60 per square yard; sidewalks, 2 inches of brick on sand, 50 to 80 cents per square yard.
Cobblestone, 80 cents per square yard. Concrete sidewalks, finished with mortar of sand and cement, granite screenings and cement, etc., 10 to 25 cents per square foot. Mortar finish alone, 5 to 15 cents per square foot.
A common contract price for concrete side walks, small jobs, is 15 to 20 cents per square foot. Large paving work can be done at an ac tual cost of about 10 cents per square foot.