15 per cent. as profit. "No. 1.9 X 6 air grating, and fixing and 4 oils." This grating costs 4d., painting 2d., fixing, including pointing round, 6d.; add profit to these.

"102 ft. 6 in. take up old paving and relay, part new." The labour is worth 2 1/2d. a foot to take up and relay; the quantity of new required must be judged when measuring; it is usual in pricing quantities without reference to the work to allow about one-third new; the usual thickness is "11 yd. 3 ft. 6 in. sup. Excavate to surface, basket, and cart, 4 in. deep."

2 1/2 in.; this costs 8d. per foot super : -

To find the price: -

The labour, digging, basketing out, and loading is worth 1s. 3d. per cubic yard in large quantities, 1s, 6d. in small, exclusive of profit; the carting 3s. a load, making 4s. 6d. a yard cube, or 6d. a yard super. of 4 in. thick. Add 1d. profit, making 7d. all. A cart should take 1 1/4 yd. cube of loose earth, etc, to equal a yard in the solid.

"ii yd. 3 ft. 6 in. super., 4 in. concrete, formed of one of lias to six of ballast."

The cost of a yard cube is 9s. This, divided by 9, gives the price of a yard super. 4 in. thick, at 1s. a yard. Allow 2d. a yard beyond the shilling given for basketing in and levelling in thin beds, and say 2d. for profit, making 1s. 4d. in all.

"1 ft. 6 in. circular cutting to York paving."

Say 6d. a foot run for this, the quantity being small.

"No. 1 hole cut through 2 1/2-in. York for 2-in. pipe."

Price this at 1s,, including profit.

"No. 1 3/4-in. screw-down bib cock and joint, including unsoldering old."

The cost of the bib is 2s. 6d., exclusive of boss; unsoldering the old and making new joint will cost 2s.; to these two prices add profit.

"No. 1 4.ft. pine plate rack."

The cost of this should be about 15s., including fixing; add profit.

" No. 1 draining board to do."

The value of this, grooved and fixed, including profit, is 3s. 6d. to 4s.

" No. 1 copper lid, 21 in. diameter, of 1-in. pine."

Price this at 5s., including profit. There is about 3 to 4 hours' work for a joiner; the material costs 1s. 3d.

The limewhiting two coats costs 2d., three coats 3d.; this is a low price, and includes brushing the wall down before you commence.

The prices already given for painting are sufficient to complete the estimate with, excepting the outside work; the balusters, if square bar, wash, and two oils, are worth 1/2d. a foot run, if turned 3/4 d., including profit, and a 1/4d. more if three coats; the newels and handrail price at 1d. two coats, 1/12d. three coats, per foot run, including profit; the margins of treads may be priced at the same price as the last; the winders are worth 3/4d. the end next well hole; 1 1/2d. to 2d. next wall, including profit; the value of graining has already been given; twice varnishing put at 5d., including profit.

"No. I rehang door."

A carpenter should do this in 1 1/2 to 2 hours; sometimes the screws in the hinges are very hard to get out; say 1s. 9d., including profit

"1 pair 3 1/2-in. cast-iron butts and screws."

The cost of these butts is 4d. per pair; 3 in., 3 1/4d.; 4 in., 5d.; say 1 1/2d. for screws; the labour is included in the rehang door; add profit

Next comes the papering to dado; price the hanging at 1s. for labour ; the labour to filling above at 9d.; the borders at the prices already given; give the same allowance for waste on the dado paper in bringing it into "pieces;" sometimes the wall string of stairs and skirting in hall is marbled; this is worth 2 1/2d. a foot super., including varnishing and profit for ordinary marbling.

"20 ft. run French polish 3 1/2 handrail."

The polisher will charge 2 1/2d. to 3d. per foot run; add profit.

"No. 1 scroll ditto."

Price this at 1s., including profit; the polishing to w.c.'s, price at the same rate as that to bath top; the paper box would cost 1s.

Allow 1s. for cleaning basins of w.c., if not very bad.

To the price given already for 21 oz. sheet, and hacking out and reglazing, add 1 1/2d. for ground sheet, 2 1/2d. formatted, including profit to any thickness; for 26 oz. sheet, add 2d. to the price of 21 oz.; 15 or 16 oz. is 1d. less than 21 oz. in cost

Price the writhed part of soffits of stairs at the same as the straight.

We next come to External.

The first item to price is: "4 ft. of 12 by 2 1/2 in. rubbed on face and two edges and double throated Portland coping."

This coping is worth 2s. fixed complete, including profit; the cost of the stone 1od. to 11d. without waste, and the labour 8d. preparing, 3d. fixing.

"No. 2 half joints to old."

These are worth 6d. each, including joggle and profit.

" No. I take out old piece of coping."

This is a small matter, say 1s., including profit.

"4 ft. run take off coping and reset."

Price this at 5d. a-foot, including profit and mortar for bed; iron cramps are worth 1s. including lead and mortises, galvanised, say 3d. more.

"7 ft. run wedge and point flashing."

This is worth 2 1/2d. a foot run, including profit and material: soldered joint is worth 6d. a foot, including profit; redressing gutter must be priced according to the work done, it is not much use redressing old gutters.

"No. 8 refix 20 X 10 slates." Price these at 6d. each, including profit.

"No. 12 new do. and fixing."

Price these at 9d. each, including profit, etc.; the slate should cost 2d. to 2 1/2d.

" - ft. super. struck joint pointing, including raking out."

The cost of this should be about 8s. per 100 ft. super., say 1 1/4d. per foot, including material and profit. This cost price is if let piece work; a little more must be added if done day work.

"No. I allow for scaffold for do."

The value of this is better arrived at on the work; it is governed by the amount of work to do from it. For labour to this say 1l. to 2l.