239and taking them out of winding, cost, taking into account the tools employed, 4d. each rail, of which the contractors for rails paid 24d., and the cost of the rails and sleepers as laid down stands thus :- ---When the great weight and consequent durability of the rail is considered, the above is certainly a low cost per mile of the upper works of a passenger railway. The expense of laying the rails on the Drogheda line cost the Company rather more on the whole than 8d. per lineal yard, because on account of the novelty of the system the chief cngineer desired the rails to be carefully laid, under the Company's own superintendents, who have always higher wages to pay than contractors, but the author was able to get a considerable length laid at the rate of 8d. per yard, even at the high wages, when the men were closely looked after.The paper is illustrated by one drawing, No. 3796, showing the rails, sleepers, and spikes in detail, and the method of cutting the sleepers.Mr. C. MAY rose, with great hesitation, to make a few observations upon the system of rails and sleepers which had been described; but, in doing this, he disclaimed any intention of applying any remarks personally to Sir .John Macneill, whom it was sufficient to know, to acquire the same esteem for personally, as there must exist respect for his talents. Besides, he looked upon the discussions at
