In regard to the effect of sulphur dioxide and furnace gases on the cement, I have found that in certain cases this is a matter which must be given very careful attention. Where there is sufficient heat to prevent the existence of condensed moisture inside of the flue, there is apparently no action whatever on the cement, but if the concrete is wet, it is rapidly rotted by these gases. At points near the furnaces there is generally sufficient heat not only to prevent internal condensation of the aqueous vapor always present in the gases, but also to evaporate water from rain or snow falling on the outside of the flue. Further along a point is reached where rain-water will percolate through minute cracks caused by expansion and contraction, and reach the interior even though internal condensation does not occur there in dry weather. From this point to the end of the flue the roof must be coated on the outside with asphalt paint or other impervious material. In very long flues a point may be reached where moisture will condense on the inside of the walls in cold weather. From this point to the end of the flue it is essential to protect the interior with an acid-resisting paint, of which two or more coats will be necessary. For the first coat a material containing little or no linseed oil is best, as I am informed that the lime in the cement attacks the oil. For this purpose I have used ebonite varnish, and for the succeeding coats durable metal-coating. The first coat will require about 1 gal. of material for each 100 sq. ft. of surface. In one of the earliest long flues built of cement in this country, a small part near the chimney was damaged as a result of failure to apply the protective coating, the necessity for it not having been recognized at the time of its construction. It may be said, in passing, that other long brick flues built prior to that time were just as badly attacked at points remote from the furnaces. In order to reduce the amount of flue subject to condensation, the plastered flues have been built with double lath having an intervening air-space in the middle of the wall. In building thin walls of cement, such as flue walls, it is particularly important to prevent them from drying before the cement has combined with all the water it needs. For this reason the work should be sprinkled freely until the cement is fully set. Much work of this class has been ruined through ignorance by fires built near the walls in cold weather, which caused the mortar to shell off in a short time.