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breakwater extension " was £13,189, or at the rate of ss. lOd. pec ton ; but if office expenses be included the cost would have been £13,801 25., or at the rate of 6s. Id. per ton. Balance-sheet, 1910. " Eastern Breakwater. —This breakwater has now been extended to within 77 ft. of a point opposite the end of the western breakwater . . . " Quarries. —During the year, 73,327 tons of quarry-material have been delivered at the east and west breakwaters and Cattle Wharf siding, at an average cost of 3s. lOsjd. per ton." If the above figures are correct, the cost of 73,327 tons at 3s. lOjd. would amount to £14,188. The cost shown in the balance-sheet for that year of the eastern and western breakwaters only was £19,966 13s. 5d., or at the rate of ss. sd. per ton, but if other items in the balance-sheet properly chargeable to the account be added, the cost would have been £31,123 os. 6d., or at the rate of Bs. 6d. per ton. Balance-sheet, 1911. " Eastern Breakwater. —This breakwater has been extended to a point opposite the end of the western breakwater, the toe extending about 100 ft. outwards . . . " Quarries. —During the year 111,651 tons 16 cwt. of quarry-material have been, delivered at the east and west breakwaters and east wave basin protection, and branch railway to Cattle Wharf, at an average cost of 3s. lOjd. per ton. This includes railway extension and maintenance, and a quantity of first-class stone broken out and available." If the above figures are correct, the cost of 111,652 tons at 3s. 10jd. would amount to £21,633. The cost shown in the balance-sheet for that year of the eastern and western breakwaters only was £23,779 os. lid., or at the rate of 4s. 3d. per ton, but if other items in the balance-sheet properly chargeable to this account had been included the cost would have been £25,117 lis. lid., or at the rate of 4s. 6d. per ton. Balance-sheet, 1912. " Eastern Breakwater. —This breakwater has been extended to a point 158 ft. ahead of the end of the western breakwater. . . . "Quarries. —During the year, 97,160t0ns of quarry-material have been delivered at the east and west breakwaters, floating basin, and branch railway to Cattle Wharf, at an average cost of 4s. Ojd. per ton. This cost includes railwayextensions, and also about four miles of reballasting and permanent-way." If the above figures are correct, the cost of 97,160 tons at 4s. o|-d. would amount to £19,533. The cost shown in the balance-sheet for 1912 for the eastern breakwater (the western not having been mentioned) was £26,433 Bs. 6d., or at the rate of ss. sd. per ton; but if other items in the balance-sheet properly chargeable to the account had been included, the cost would have been £27,712 2s. 7d., or at the rate of ss. Bjd. per ton. The total output from the quarries for the four years 1909 to 1912 therefore was, according to the figures given by the Engineer in his annual reports under the headings of " Quarries," 327,142 tons of stone, at a total cost, including maintenance and repairs of railway and opening quarries, of approximately £63,903. The whole of this material did not go into the breakwaters. The expenditure from loan shown in the balance-sheets over the same period under the heads of eastern and western breakwaters alone amounted to £83,368 4s. 10d., while the total expenditure from loans on breakwaters, including plant, repairs, maintenance, engineering, and office expenses, amounted to £97,141 17s. In the Engineer's report in the balance-sheet for 1912 it is stated that 158 ft. of the eastern breakwater was constructed during the year, and required 350 tons of stone per lineal foot. This makes a total of 55,300 tons of stone used in the breakwater during the year. The average cost of stone according to the same report was 4s. Ojd., which would make the amount spent on the breakwater approximately £11,117. According to the balance-sheet, however, the sum of £26,433 was expended on this breakwater.

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