In laying the pipe, cement and sand are necessary for joints. For both kinds of pipe there is required about one cubic foot of mortar for each fifty joints, the mortar being sufficient to fill the joints and to make a collar or ring outside. In order to make this cubic foot of mortar, half a bag of cement and half a cubic foot of sand will be required. The cost of the cement out of the village store is about fifty cents a bag, although in a small place it may be seventy-five cents, or even one dollar. If one were buying cement in large quantities, a price as low as thirty cents a bag might be had. If the cement is delivered in cloth bags, a rebate of ten cents a bag is usually given if the bag is returned in good condition. The cost of sand is usually dependent upon the cost of hauling. It will require forty minutes to shovel one yard of sand into a wagon, or at twenty cents an hour it would cost about fifteen cents. The cost of shovelling sand through a screen depends upon the amount of material which has to be rejected, since only a certain proportion of the sand is available for all that is shovelled. The cost of this shovelling is again about fifteen cents per cubic yard of material shovelled, and if one-third of it is coarse gravel which has to be rejected, one and one-half yards would have to be screened for every yard of sand available, and the cost would, therefore, be twenty cents for screening, a total cost of sand in the wagon of thirty-five cents per yard. If four loads of sand can be delivered per day, with a cost of fifty cents per hour for team and driver, the sand will cost $1.35 per yard on the grounds, this amount being increased or decreased if the number of trips per day must be made less or more.