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as to admit of the whole of the work being done in the colony, and a contract has already been let for the superstructure of the bridge, by which we shall get it done at a price little, if any, beyond what it would have cost if imported from England. The contract for the masonry and concrete work in the piers, which are exceptionally heavy, has been let in such a manner as not to delay the erection of the superstructure. The design for the girders for this viaduct has also been so arranged that the same pattern will apply for the other bridges on the line, all of which will be let to be manufactured in the colony, and at siich times as will not retard the completion of the other works. The plans and specifications for these bridges are now in course of preparation. A contract has been let for laying the permanent-way on the first section, about 8 miles in length,, and, as soon as the formation is complete up to the Wingatui Viaduct, the permanent-way will be laid thereon also, so as to expedite the viaduct-work as far as possible, and to ensure the railway getting the carriage of all the material to be used for its construction. The whole of the rest of the works required for the formation of this line to the end of the thirty-third mile, where it emerges on to the plain, are now under contract, with the exception of a few short pieces which were left in a very rough state when the works were stopped two years since. These will be put in hand, in small contracts, very shortly. It has been my endeavour to press on this work, and I am satisfied that no time has been unnecessarily lost in getting it in hand. As I stated last year the Wingatui Viaduct is the key to the whole railway, and the colony is suffering the loss of the interest on the outlay on this line owing to that work having been neglected. Invebcaegill-Kingston and Beanches, including Westeen Eailways. Lumsden-Mararoa Branch. —A contract for the completion of the first 6J miles of this railway has now been let, and is expected to be completed in January next. Riverton-Orepuki. —This line has now been opened for traffic throughout. Length, about 18 miles. If all these proposals are carried out, there will be 1,557 miles of railway open for traffic before the 31st March, 1886. Ceeosoted Sleepers. After several attempts, extending over some years, a contract has recently been let for a supply of 150,000 creosoted railway sleepers, with the view of utilizing white pine, rimu, and other timbers, which, without some sort of preserving process, are not fitted for such a purpose. The rate per sleeper is 45., and, should the contractor succeed in producing them at this price, of which there seems now to be little doubt, a great advantage to the colony will have been gained. Once a creosoting apparatus, on the scale required by the terms of this contract, is obtained, it will be possible to use white pine not only for all the bridgework on the railways, but also for harbour works and for the works of local bodies throughout the colony, thus doing away with the necessity of importing so large an amount of timber from abroad as is now done, as well as making all our timber-works last much longer. WOBKING EAILWAYS. I have already stated that on the 31st March last there were 1,477 miles of railway open for trafLc, and that the total cost of these lines was £11,810,194. rihe receipts for the past year from all sources amounted to £1,045,712, and the expenditure was £090,026, leaving a net profit of £355,686, which is equal to £3 os, 3d. per cent, on the outlay. 2—l). 1.