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the execution of the tunnelling at a given rate per yard cube; the Contractor is to provide all machinery, plant and labour, and is to take the entire risk of the material proving other than what it is described to be. The length of the tunnel being known and the probabilities of variations from the proposed section being small, the tenders will enable the Consulting Engineers to furnish a reliable Estimate of the cost of the work and we have to recommend the adoption of the course proposed by Mr. Rawlinson; it is hardly necessary to add that a special work like this could not with advantage be offered to entirely open competition.

I have the honour to be,

Sin,

Your obedient Servant,

hardly

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