3. =Remarks.= The Report on the Project estimates gives, for each tract, remarks on its soil, rainfall, height of subsoil water, circumstances as to existing irrigation from wells or small canals and liability to floods. On a consideration of these matters the decision as to the particular parts of the tracts which are to be irrigated and the areas which are, in the rabi, to receive only restricted irrigation, depends.[50] [50] It is not unusual, in tracts where the level of the subsoil water is high, say within 15 feet of the surface, to have some “kharif distributaries.” These are closed in the rabi. This tends to prevent water-logging of the soil. In the rabi the people lift water from wells. There may also be kharif distributaries in dry tracts if there is no water to spare in the rabi. In calculating the sizes of the canals, N in Kutter’s co-efficient was taken at ·020. In sharp curves the bed is paved on the side next the concave bank. In high embankments where the soil is sandy the best material is used as a core wall. The torrent works on the Upper Jhelum Canal have been mentioned in _River and Canal Engineering_, Chapter XII. Regarding the effect of the new canals on the inundation canals which take off, lower down, from the Chenab below its confluence with the Jhelum, it has for long been the policy to gradually shift the heads of these canals upstream in order to obtain better supplies, or rather to counteract the effect of the abstraction of water for the recently constructed Lower Chenab and Lower Jhelum Canals. Any such abstraction of water has not much effect on the floods, but it has much effect in April and May, when the rivers have not fully risen, and in September, when they are falling.