a quarter, nearly £220 a year. _Another View of the Case._ We have had an interview with a practical managing baker, and his estimate of the cost of production is much below your present expense; he considers that the quantity required (eight or nine sacks a day) could be baked into loaves at a cost of three shillings per sack (he laid stress on the fact that the job was _loaf baking alone_, and said that men _were able_ and really _did do_ more of this kind of work). Buying the flour at the then price of fifty shillings per sack, and adding three shillings for baking, rent, etc., we have a gross cost of fifty-three shillings per sack. The outcome from this quantity of flour should be sixteen dozen small loaves; retailing them at the then price of 4¼d. each, you have the sum of sixty-eight shillings; 10 per cent. less would be sixty-one shillings and twopence, or a profit of eight shillings and twopence on each sack baked and sold; this eight times (a daily output) would give sixty-five shillings and fourpence per day, or £19, 12s. a week, £254, 16s. a quarter. But allowing half this quantity has to be delivered to societies, and say this will cost three shillings per sack, which would give a total cost of about £48, 15s., which sum deducted from the £254, 16s. would still leave the sum of £206 a quarter of a clear profit realised from the business done by the seven societies comprising the proposed district. Regarding the practical part of the scheme we have nothing to offer in way of a ready-made bakehouse or other suitable premises, and we are afraid that should the business be gone into, as proposed, new premises would require to be got; on this, however, we ask your consideration to the fact that your present premises have not the necessary storage for flour which your large turnover requires. This is attested by the proposal which was made six months ago for alterations, and if it is true, as we believe it is, that properly stored flour is from one to two shillings a bag better in outcome than when used as has hitherto been done at the Bakery, one shilling on each sack baked for a quarter, say 1,800 sacks, and you have a sum of £90. The alterations which were proposed and were estimated to cost about £200 have never been carried into effect, consequently the Bakery labours under the disadvantage of want of storage at a loss equal to something like £90 a quarter.