In providing the new lock, one should be got, if possible, that has the keyhole in the same place as old and the hole for spindle, or the old holes have to be stopped up and new cut, this lock should be taken off and new one put on in 1 1/2 hours; a fair rim-lock, including brass furniture will cost 2s., this sum includes box staple and lock screws.

The next item requiring pricing is "65.6 extra for cornices finished in two tints."

The price of this must include the extra labour in washing the cornice (beyond the labour to flat ceiling) and distempering it before the tints are put, the girt of the cornice being 15 inches; price the washing and distempering at 1d. per foot run extra, and the tints at 1/2d. per foot run each, making 2d. per foot run extra in all, including profit

The next item is the paper on third floor : "Strip the walls, repair them where necessary, and repaper with paper of the value of 2s. per piece, exclusive of hanging or preparing walls."

Treat this in the same manner as the last papering, the only variation being the paper: -

Next comes "No. I touch up paint."

This is an item that must, of course, be priced according to the work there is to be done, and for which there can really be no safe guide offered; it is not likely to be of much moment where there are three oils to follow.

The next item is "3 oils, 2 tints."

This requires the addition for the extra cost of paint, and 1d. for finishing in two tints; this is one tint beyond the ground colour, and is usually meant to keep the stiles of doors and panels different colours or shades, and the other work to match. The price given for wash and 2 oils was 7d. including touching up; add 2 1/2d. for the other coat, and 1d. for the 2 tints, this makes 10 1/2d. in all, inclusive of profit, and is a fairly good price. Price the other items of painting at the same rate, i. e. add the same per centage (50 per cent. over plain wash and two oils) to the runs, frames, etc.; where there are large quantities it may be priced a little lower if the work is required.

We next come to "144 feet of feather-edged deal strip, and glueing and nailing."

These strips would cost about 1/2d. per foot run, the driving in, glueing, nailing (if necessary), and planing off, about another 1/2d.

The method mentioned of punching the nails, taking up the boards, and relaying is a tedious and costly one. Some 300 nails have to be punched right down, or else, after lifting the end of the board, rip or prize it up; this last is the easiest, but likely to break the boards about. It would cost 14s. to 15s. per square; care has to be taken not to injure the ceilings under.

Next we have "1new spring to rim."

This necessitates taking the lock off, and taking off the coverplate and the fetching the spring; this latter costs 2d. ; allow for labour to all, including refixing lock, 9d., and say with profit 1s. 1d.

Next is "1 new escutcheon to do."

This could be bracketed to the last and 2d. added for it, including brass pins to fasten it on with.

Next is "1 key to cupboard lock."

If this is a common cupboard lock, it is cheaper to buy a new lock and key, than to fit a key, if one can be had with keyhole in same position ; these locks are made in very large quantities in the provinces with very cheap labour; a cupboard lock (japanned) costs 5d.,labour say 6d.,and add profit.

The item of "allow to oil locks throughout" is an easy one to price; they need not, unless stiff, be taken off; plenty of oil to bolt, well worked in, will soon find its way over the working parts, 2d. or 3d. a lock should be sufficient, inclusive of profit.

The next item is "No. 1 set of china and gold furniture with spindle."

The cost of furniture is 1s. 3d. a set if bought by the dozen, say 4d. for labour, and add profit.

Next we come to the cornice of the second floor (the items being passed by that prices have already been given for) the two enrichments of which have to be tinted.

The cost of these beyond the tints or plain members, which has to be added, is about 1d. on the wide one and 2 1/2d. on the narrow one, inclusive of profit.

The next item is "No. 1 30-in. centre flower ditto ditto," i.e., picked out in two tints.

The value of this and the item before really depends on the kind of centre flower or enrichments; the prices given for these latter were for ordinary work; an ordinary ceiling flower 30 in. diameter is worth 2s. to 3s. to W.S. & 2ce D. and pick out in two tints, these prices including profit.

The next item is "51 feet of border at 2 1/2d."

Bring this into yards run, the paper is sold at that, and the hanging done at per dozen yards; take the same trade discount off: -

Next we have "No. 4 corners at 6d. each."

The net cost of these will be 4//. each, add 2d. hanging and 1d. profit, making 7d. in all.

The next item is "No. 1 hit and miss ventilator and fixing in glass."

The cost of the ventilator is 15s. if in sheet and 18s. in plate glass, including all labour and fixing, and add profit at

15 per cent. These prices are for small squares, say not exceeding 18 x 12. These ventilators are supplied fixed in sheets of glass; the old glass can then be hacked out and these inserted; if in plate glass the value of plate over sheet must be added, taking 15s. as the basis for sheet.

Next comes the "Painting 3 O. in 3 tints."

Add 1/2d. for the extra tint to the price given for three oils and two tints.

Next comes "50 ft. of 1/2 O.G.gold mouldingin door panels."

The cost of the moulding is 6s. 9d. per 100 feet, the principal labour is in mitreing ; these mitres are taken after, so there is only the labour fixing, and the needle points to add, say 1d. per foot for labour, add for needle points and include 10 per cent. for waste; this price and those that follow for gold mouldings is "medium quality."