The first cost of the necessary stabling for eight horses, including purchase of land, erection of buildings with a foreman's house, corn and hay lofts and machinery and tools, may be reckoned at about £1,500.

With regard to the wages to be paid to the scavengers and the carters, it may be reasonably assumed that their rate of wages may be much lower than that paid to navvies, or what are known as "pick and shovel" men, for the following reasons:—

In all house refuse there is always present a quantity of such materials as rags, bones, pieces of iron, and other articles, which have a commercial value, and behind each scavenger's cart hangs a sack, into which all such articles are placed by the men engaged in the removal of the house refuse, and are subsequently sold, and the spoil divided between them as perquisites. I have been credibly informed that in some localities the amount thus realised averages more than four shillings a week throughout the year.

It is also a notable fact that although the householders are most particularly requested not to give gratuities to the men employed by the Sanitary Authority in this work, yet a considerable number of them constantly give the men a gratuity or bribe to ensure the dustbin being regularly and properly cleared, although the less generous, or poorer members of the community probably suffer in consequence; again at Christmas the scavenger feels himself entitled to demand and receive a handsome present in the form of a Christmas-box, which, in a rich neighbourhood, amounts in the aggregate to no inconsiderable sum.

For these reasons I put the wages both of the scavenger and the carter at 16s. each per week, and adding a guinea a week for the foreman, who has in addition to this a house to live in rent free, and a stableman at 18s. a week, the total expenses are accounted for except those of the keep of the horses, shoeing, veterinary attendance, lighting the stable, &c.

This also is a sum very difficult to estimate, as fodder, bedding, &c., varies so widely in different districts, but for the purposes of this calculation it may be estimated that 17s. per horse per week should be sufficient to cover all expenses under these heads.

For the purposes of this calculation it will be necessary to assume that the £1,500 has been borrowed at 4½ per cent. in perpetuity, although as a matter of fact any monies borrowed for such a purpose as this would probably carry a sinking fund, so as to liberate the debt at the end of thirty or perhaps fifty years, but if I were to reckon the interest in this way in my estimate, it would complicate it unnecessarily.

I have assumed that to meet the depreciation of horse flesh it will be necessary to put aside the value of one horse each year, without reckoning anything per contra for the sale of those worn out or injured in the work, as I think this will be found to be what would be necessary.

I have allowed £50 per annum for repairs and depreciation of the buildings and machinery, as I consider this should be quite sufficient for a well-managed and cared-for property.

I have allowed 15 per cent. per annum for repairs and depreciation of the harness, and 12 per cent. for the carts.