The next item of painting is the same as the last one, excepting the carefully pumice down.

The value of this additional labour should be priced on the work, the state of which governs the value, moulded panels adding considerably to the cost If the work is in fair ordinary condition it should not exceed 3d. per yard.

The wash and 3 oils to shutter backs price at 8 1/2d. per yard, including profit.

"42 feet small gold moulding in panels, with margin, kept between the gilt moulding and the present painted one."

The cost of the moulding is 7 s. 6d. per 100 feet Add 10 per cent waste, and 1d. for labour; there is extra labour, as the margins have to be kept, or formed; add profit Price the mitres at 1d., as before. The variation in the sizes of these gold mouldings is too little to vary the cost of labour to any appreciable extent.

"No. 1 set of Pitt's furniture with cut glass knobs." The cost of this is 8s. to 15s., varying with the patterns chosen. Add 6d. for fetching and fixing, and then profit. This provision for fetching is necessary when there is only one or a few of a kind, and that of things not usually kept in stock by decorating builders.

The next item requiring pricing is 627 ft. 3 in. super. of planing floor, the strips being priced as before.

The price of the strips included the planing or levelling them down, after glueing them in; this floor, if not badly worn so that the knots project, can be done at 1d. per foot super., this price including punching in the nails, and planing all over. After the strips are levelled down, if really fairly level, this price may be reduced; the cost of planing a new floor entirely over is 1/2d. per foot super. It is necessary to remember that a new floor has already a planed surface. "No. 2 cut glass levers to bell, and take off old." The cost of these levers is 7s. 6d. each. Add 6d. for labour, and to the two add the profit.

"No. 2 cut glass knob to shutters and fixing." The cost of the knobs is 2s. 6d. each. Add 2d. for labour to each, and then profit.

The next item requiring pricing, for which no price has been already given, is the paper; it is not described to be hung in panels, but being in a reception-room requires a little extra care. Take the discount off as before, price the strip as before, the hanging at 9d. a piece, and add the profit.

The next item is "Wash and 3 oils, Turkey red, once varnished."

The price of 3d. for pumicing, etc, given before, requires to be added to the price already given of 8 1/2d. for 3 oils. Then the extra cost of finishing coat of Turkey red, say 1d., and 2d. for once varnishing.

The capping is worth 1/2d. a foot run extra (at the outside) including profit. Price the skirting at 2d. per foot run, including profit; both these prices are good ones, and could be lessened where there is any reasonable quantity of work to do.

"No. 1 sash cord."

To replace a broken sash cord, the beads must be taken out, the sash pulled out, and the pocket piece removed ; 2 yards of No. 5 cord costs 1 1/2d., the labour 6d. to 9d., and add profit

The next item is "Wash, stop, and twice distemper walls."

This was carried to abstract, brought into yards super., and carried from there to the end of the estimate; the cost of it is about 2 1/2d. including material in common colours; add profit to this. Common colours are greys or buffs, and these are the kind used in a basement

"No. 1 5/8-in. boiler cock and spanner."

This has to include taking out the old, but as noted when measuring, its value will cover the cost; a 5/8 boiler cock costs 2S. 6d., including a spanner; add 1s. for fetching, fixing, including red lead putty, and then add profit.

"No. 1 set of 2 1/4-in. brass furniture."

This furniture would cost about IX., and the labour 4d. to 6d.; add profit to these.

"No. 12 dresser hooks and fixing."

The cost of these, taking the different sizes, averages 8d. per dozen, and fixing 6d. a dozen; add profit to these prices; the item of alter old, price at 1/2d. each, including profit.

"13 ft. 7 in. super. 1 1/2-in. square frame doors to slide."

These doors are worth 1od. per foot super., including profit if in one panel each; 1d. more if in two each.

"37 ft. 6 in. run beaded fillet as runner, and 4 oils."

This is a small bead nailed, and is worth 1d. a foot, including painting and profit; the painting is really nothing to consider, as it is done with the pot board, etc.

"No. 2 1 1/2-in. brass knobs."

Price these at 6d. each, including profit.

"No. I spring catch."

The cost of this is 9d.; add 6d. for fixing and profit to these.

"6 ft. 2 in. 3/4-in. wrought one side and matched and beaded battens."

These are in small pieces; 3/4-in. matching costs 9s. delivered in large quantities, 10s. in small, per square. There is a large waste, because of the tongue being: measured in.

This is a very low price for such a small quantity; the labour and fillet are taken separate though. The cost of labour on large quantities is not quite 1d. per foot.

"5 ft. 8 in. run fair-edge and cross-grain."

Price this at 1d. per foot run ; this price includes profit.

"5 ft. 8 in. run narrow fillet."

Price this at 1d. per foot run.

The 4 oils price at IId. per yard super., including profit; in large quantities it can be done at 1od.

"No. I cut hole through 18-in. wall and make good."

The value of this is about 3s. 6d.; this sum includes two hours of bricklayer's labourer at 1s. 3d. (if the brickwork is in mortar), 1/2 hour of plasterer only, at 9d., and material 3d., and profit added.

"No. 1 ventilator at 10s. 6d., and fixing and 4 oils." To the cost add 1s. for fixing, beyond the labour included above, and 4d. for painting, making 13s. 7d., including