Cost of office buildings.

45,000 feet lumber, B. M., at $30......................$1,350.00

30,000 shingles, at $7................................. 210.00

Window frames and sash................................. 100.00

Hardware, glass, &c.................................... 190.00

Labor.................................................. 4,952.00

---------

6,802.00

Cost of mess-houses (sixteen in all).

95,000 feet lumber, B. M., at $30......................$2,850.00

56,000 shingles, at $7................................. 392.00

Hardware, nails, glass, &c............................. 386.00

Labor.................................................. 9,522.00

14 small houses, including materials, at $90........... 1,260.00

----------

14,410.00

Cost of branch railroad to mill, including Y and side-tracks; total length, one mile and two-thirds.

Graduation.............................................$3,000.00

Trestle-work (600 linear feet)......................... 2,000.00

118 tons iron rails....................................14,750.00

628 chairs (7 1/2 pounds each)......................... 329.70

60 kegs spikes (150 pounds each)....................... 630.00

3,500 cross-ties....................................... 1,750.00

Track laying........................................... 800.00

----------

23,259.70

RECAPITULATION.

Rolling-mill building..................................$125,857.81

Machinery and transportation............................120,000.00

Office buildings........................................ 6,802.00

Mess-houses............................................. 14,410.00

Railroad................................................ 23,259.70

---------

-

Total cost..............................................290,329.51

As previously stated, the mill went into operations about the last of March, or, say, the 1st day of April, and was sold by the Government to John A. Spooner for $175,000, and went into his possession on the 5th of October, 1865. It was therefore in operation a few days over six months while in possession of the Government. The entire amount of T-rail manufactured during this time was 3,818 tons 10 hundred-weight 2 quarters and 8 pounds. The amount of coal charged to these works shows a consumption of 145,897 bushels. This was not all used in manufacturing iron, but considerable of it was used for domestic purposes and in the quartermaster's shops. Charging, however, the whole amount to the cost of manufactured iron makes the entire cost of coal $36,474.25, or $9.55 for one ton of rails. The labor account as per day-rolls from April 1 to October 5, inclusive, amounts to $98,776.39, or $25.87 per ton of finished rails, thus making the average cost of coal and labor per ton of new rails $35.42. Mr. T. W. Yardley superintendent the erection of the mill, and has had charge as superintendent since it went into operation. The Government has been fortunate in securing the services of such a competent person for this position, and one who was so industriously and conscientiously attended to his duties.