This report sets forth, that many granite quarries were found in activity at Aberdeen, some of which were capable of producing larger blocks of stone than are usually met with, but that still it was doubtful, whether any single quarry would be found to produce a sufficient number of large blocks for this work in any reasonable time. Upon the quality of the stones respectively; the report states, that “the granite of Aberdeen is very strong and durable in its nature, and having been used in works where the sea has acted upon it for time immemorial, no doubt can possibly be entertained as to its adaptation to a work of this kind. There is also every reason to believe that the Mylnefield stone resists the sea and weather equally well, but we have not been able to collect such positive proof of this as of the other; for, although a great number of Mylnefield stones have been used in the piers of the harbour of Dundee, yet, as these works consist of stones from other quarries, having the same appearance, and nearly the same composition, there is no possibility of our saying whether some of the stones that appear in a wasting state, may not have been from that quarry, although we have great reason to believe they have not. However, where facts cannot be positively ascertained doubts exist, and we think that a Light-house upon the Bell Rock is too important a work to permit the leaving of the slightest doubt about the durability of the materials. We have, therefore, no hesitation in recommending that the outer part of the building, at least as high as the first apartment, should be of granite; and as this is the great bulk of the work, it may be as well to complete the outer course of granite.” The Reporters then go on to state, from a review of the several quarry prices, that, for the outer casing, the sum of about L. 2,500 would be saved by the use of sandstone from Mylnefield, instead of granite from Aberdeen; and that, for the hearting of the solid part, an additional saving of about L. 1000 would further be made, if the sandstone of the Redhead quarries, in the immediate neighbourhood of Arbroath, instead of the Mylnefield stone, was used. On considering this subject, however, in all its bearings, the Commissioners resolved that measures should be taken for procuring granite for the whole outward casing of the Light-house, and that the Mylnefield sandstone should be used for the interior work. To the other properties of these stones, one of some consideration for a work of this description was their ponderosity, there being only about 13½ cubic feet of Rubislaw granite to the ton, and 15 feet of Mylnefield stone, while the more common kinds of sandstone contain about 15½ feet to the ton.