The mitres to the above come next.

Price these at 1d. each.

Next comes "131 ft. 3/4-in. O.G. gold moulding on walls."

The cost of the moulding is 7s. 6d. per 100 ft.; price the labour at the same as last; it is really, although a larger moulding, easier to fix than the last, as it is not in so many pieces; if the cost is taken at 1d. a foot (plus labour, etc.) it will allow for waste.

The item No. 16 mitres comes next.

Price these at the same as the 1/2-in. mitres.

"No. 1 clean marble chimney-piece " comes next.

The cost of doing this does not exceed is,; add profit to this sum.

The repairing bells is only a small matter, if there is nothing but the slack wires 6d. each covers the cost of this; broken springs requiring replacing being priced at 6d. to 8d. unfixed; bells 1s. 2d., including profit, not fixed. Lever pulls, common black or white, 2s. a pair unfixed; white and gold (good), 5s. 6d. a pair unfixed. Brass bronzed sunk pull, 2s. 6d. to 4s. 9d. (4 to 5 in.) each unfixed; the fixing of any but the last costs but a few pence each.

"No. 1 clean bright stove," comes next.

The relacquering can be priced (for the ormolu moldings) from the list already given. It must be borne in mind the prices do not include taking off and refixing. The value of cleaning of this stove with paraffin, etc, is 9d. to 1s.t including profit, unless in a very bad condition.

The paper to bath-room comes next. This is the same as the last in value, all there is to add is the "Twice size and once varnish." To the price of the last paper at 2s. 6d., including profit, add 1s. 9d. per piece for common varnish, 2s. 3d. for best, inclusive of profit.

Next we have "No 1 repair hearth."

Care must be taken, if the hearth has to be taken up and relaid, not to break it worse in getting it up, and it is easiest to price this on the work. I should say 1s, only for it if it is not necessary to take it up, 2s. if it is.

"No. 1 repair chimney piece," is the next item.

This should be priced when measuring; 1s. to 2s. should cover it. It is difficult to give any real guide for such very small items.

No. 1 repair shelf."

The last remark applies to this; 6d. to 1s. would probably be sufficient to cover profit.

"No. 1 new bearer and fixing, and 4 oils."

The bearer is worth 6d., including fixing and profit, and the 4 oils 2d.

"No. 1 cupboard lock, and take off old."

A fair japanned cupboard lock costs 5d., a brass one 1s., labour 6d., add profit to either of them.

"16 ft. 11 in., French polishing to bath top" is the next item.

It is very seldom the polishing is scraped; the polisher will clean and repolish at 4d. per foot super; add profit to this.

The value of graining depends on its kind and the manner in which it can be done; common oak is done by grainers to the trade at 5d. per yard, but good costs 6d. to 8d., walnut, pollard oak, maple, etc. 1od. to 1s.; marbling 1 1/2d. to 2d. per foot super., for common work; beyond these prices the labour put in it governs cost.

"119 ft. of 3-in. stencilling on ceiling in two tints" is the next item requiring a price ; for the cornice may be priced from the earlier ones.

First we have the cost of stencil, say 2s.; this may be cut out of stiff brown paper and painted with knotting on both sides to render it impervious to wet; 2s. is a little over a 1/4d. per foot on 119 ft.; add 1 1/2d. per ft. for labour, sten-celling in two tints, including cost of material, and add profit to these.

"No. 14 corners to ditto."

The cost of stencil pattern, say 2s., has to be divided by 14; add 3d. for labour and material, and to these the profit.

"No. 1 centre flower washed, distempered, and picked out in 3 tints."

The value of this kind of work depends not only on the size of the flower but also the amount of picking out to do, which is not specified and can only be judged when measuring the work; a 36-in. flower of an ordinary kind would be worth 3s. to 4s. inclusive of profit.

The distempering, etc, to narrow margins and panels with moulded enrichments could be priced at the rates given for cornices. The enriched trusses, where picked out, about 1s. 6d. each in 2 tints, and 6d. to 9d. for each additional tint, including profit.

Next we come to the papering at "8s. per piece, exclusive of hanging in panels as directed; the panels formed by borders of the value of 6d. per yard, exclusive of hanging, and hung on tinted distempered stiles, returned top and bottom."

Take first the papering in panels; with the trade discount off, the net cost of the paper is 5s. 4d. a piece; add 1s. for labour hanging, and 4d. for stripping, and then the profit at

15 per cent. making 7s. 8d. together; if the sizes of panels come in badly there really ought to be a further allowance made for waste to the liberal one already made of dividing by 50, for there must be a lot of loss in matching and cutting to so many panels. The net cost of the border is 4d., waste 3/4d., add labour hanging and mitreing, which may be included at 1od. to 1s. per dozen yards, say 1d. per yard these, 5 3/4d. together, require the profit added to them. The preparation of wall is included in the cost of stripping after the paper is off. The walls require to be glass papered only, being old walls; new ones should have a coat of size or clerecolle to stop the suction; this coat being rubbed down to remove any unevenness. The 6-in. distempered stiles are worth 1d. per foot for any ordinary colours, including profit. A little would have to be added for delicate tints of expensive colours. This price is for two coats, and includes washing off that part or stripping, as it is not of course included in the strip, etc., with paper.

The 1-in. O.G. gold moulding that comes next costs 9s. 6d. per 100 feet. Add 10 per cent. waste, 1/2d. per foot labour, and include needle points, with the profit at 15 per cent. on this cost Price the mitres at 1d., including profit.