_Finishing._—There is always some slight expense necessary in finishing and cleaning up after any piece of construction work. Material left over has to be hauled away, and in order to leave the plant in an attractive dress, seeding or sodding the earth slopes is desirable. It is even desirable to plant shrubbery around the edges of the beds, partly as a screen and partly to minimize the offensive suggestions which seem to be inseparable from any plant dealing with sewage. The cost of these final improvements may be as little or as much as the owner and builder chooses, but it is urged that their value should not be overlooked. The following table is given as a guide and help in putting together the various items that make up the total cost of a sewage-disposal plant. Each line should be carefully considered, and if the item mentioned is to be used or paid for, the amount in the last column should be filled out. TABLE OF ITEMS ON WHICH TO BASE ESTIMATE OF COST OF SEWAGE-DISPOSAL PLANT ═══════════════════════════════════════════════════════════╤═════╤═════ │ No. │Cost │ of │ │Units│ ───────────────────────────────────────────────────────────┼─────┼───── │ │ _Excavation and Refilling_ │ │ │ │ Trenches in sandy soil, shallow at per cu. yd. │ │ depth │ │ Trenches in stiff soil, shallow at per cu. yd. │ │ depth │ │ Trenches in sandy soil, deep cut at per cu. yd. │ │ Trenches in stiff soil, deep cut at per cu. yd. │ │ Tank, depth and soil duly at per cu. yd. │ │ considered │ │ Beds, depth and soil duly at per cu. yd. │ │ considered │ │ Embankments between filter beds at per cu. yd. │ │ (additional cost) │ │ Trenches for sub-surface lines at per lin. ft. │ │ Trenches for underdrains at per lin. ft. │ │ Trenches for sludge disposal at per lin. ft. │ │ │ │ _Surfacing and Finishing_ │ │ │ │ Surface soil placed at per sq. yd. │ │ Gravel in walks at per sq. yd. │ │