The cost of material was as follows:

Cement, per barrel $2.53
Sand, per yard 1.47
Rock, per yard 0.80
Lumber, per 1,000 ft. b. m. 14.00 and 16.00

All these prices are for material delivered on the work.

An examination of the cost data, as given, will show that for the most
part the unit costs are very high. This is due chiefly to the continued
interruption of the work, during its later stages, owing to bad weather,
particularly in the case of the erection of the steel tank. The material
cost in this case was also exceedingly high.

In the case of the concreting, inability to purchase a hoist and motor
and the high cost of renting the same, together with the delays
mentioned, added greatly to the unit cost.

When it is considered that the cost of plastering covers that of four
coats over the entire inside of the tank and three more over about
one-third of it, it does not appear so high, especially in view of the
high rate of wages paid.

The cost per yard for concrete alone was $25.126, and this is probably
about 25% in excess of the cost of the same class of work executed under
more favorable conditions as to location, weather conditions, etc.

TABLE 1.--COST OF HIGH-LEVEL TOWER, VICTORIA WATER-WORKS. (412 cu. yd.)