In an embankment of moderate height the day’s excavation from a cutting will increase its length several yards, and the material from each set of waggons will only be exposed to the weather for a short time. On the contrary, in a high embankment, the effect of the deposition of the contents of a set of waggons upon the tip head is hardly perceptible, and is, until the toe of the slope is approached, the superimposition of a thin layer of earth which a shower of rain can convert into mud or cause to be in a soft or disunited condition, especially in the case of soils having easily soluble particles. The deteriorating influence of high deposition may be judged from the closing of an embankment of considerable height, as it is often a tedious and somewhat anxious undertaking, as might be expected from excavated, shaken, and loosened earth being deposited upon soil in a similar condition, instead of upon the solid ground like the other portions of an embankment. Also water frequently percolates and trickles down the approaching slopes, and penetrates them and loosens the soil, whereas if one tip is proceeding, any surface waters may flow away upon the slope and the solid ground, and the earth has time to become in a similar state throughout. To lessen these disintegrating effects, if it can be done without interfering with the due progress of the works, it is well to allow one tip end to consolidate for some time, and to complete the closure of the embankment solely from the other, suitable means being adopted to effect a firm junction. Should closing from a single tip head be impracticable, the earth from the meeting point of the toe of the slopes of the tip heads should be similar in character and be deposited in the same condition; in any case additional care should be taken to adopt every reasonable precaution to secure equal consolidation. As evidence of the dissipation of earth at and near to the junction of two high tip heads may be stated that they require more material to close them than would appear to be necessary from a computation based upon measurements taken from cross sections. In non-granular earths few cases will occur in which high tipping is an advantage; one of the few is when loose rock and firm earth are deposited, then the rock having larger particles, and consequently being heavier, will roll to the foot of the tip before the smaller material, and so form a broken stone seat for the embankment. In granular earths, such as gravel or sand, the height of a tip head is not a matter requiring much careful attention, as the particles are not deleteriously affected by water. When they are of nearly equal size, an embankment will settle equally, but in gravelly sand the stone will separate to some extent during transit and the process of deposition will be at the base; a varying slope may then be assumed, and it may here be named that it is known when sand is differently deposited,