As already stated, every order was covered by a contract between the War Office on the one hand and the four civilian members of the Committee on the other, for the carrying out of which the civilian members were collectively and individually responsible. When they resigned office a statement, which was prepared and duly audited showing the total cost, together with the surplus based on prices agreed upon and covered by contracts between the War Office and the four civilian members, showed that the contracts entered into amounted in all to $345,222,874.34. Approximately 87½ per cent. of these orders were then completed, and the surplus—the difference between the contract price and the cost of production—was $42,097,584.57, less overhead charges, cost of inspection, guages, etc., of $737,400.31. If 12½ per cent. be added to this overhead charge to meet similar expenses incidental to the completion of the contracts, $92,175.03 would require to be added, making the total overhead expenditure $829,575.34, or a total net surplus to the credit of the Committee on November 30, 1915, of $41,268,009.23. The total overhead cost, covering inspection, cost of guages, accounting, and office expense of the Committee, worked out at .17, or less than one-fifth of one per cent. of contract prices. In this connection it may be stated that the prices paid by the War Office to American makers in many cases were considerably higher than those paid in Canada for shells and other material. In other cases, where the prices were approximately the same, the volume of orders entrusted to the United States makers were very much greater than the corresponding orders placed with the Canadian Shell Committee, and the American prices should have been considerably lower. Further, the orders placed in the United States were entrusted to an agent, who is reported to have received a handsome commission, whereas the services of the Canadian Shell Committee were freely given. In the early stages the executive work of the Committee was carried on by General Bertram, whose time was largely taken up in co-ordinating the machining of parts, and the placing of orders for components among Canadian manufacturers, while Thomas Cantley undertook to carry out experiments, both chemical and physical, looking to the production of open hearth basic steel to meet the specifications and tests called for by the War Office. Experiments were also carried out later in regard to steel discs, base plates, nose plugs, alloy steel armor plating, etc. Later Colonel Bertram, Thos. Cantley and G. W. Watts collaborated in fixing prices for component parts and machining and assembling of the different size shells. Later they devised a complete system of records, inspection sheets, transfer and shipping forms, store and stock forms, and a complete system of accounting was worked out and inaugurated by them.