The first work to be accomplished, after calculating that the amount or value of the material to be operated upon is sufficient to guarantee the cost of the undertaking in general, is the construction of a canal or canals, to convey the requisite volume of water from the fountain-head, and of sufficient elevation to command the ground to be worked upon, having also in view the levels of the necessary tunnels and shafts as outlets for the discharge of the gravel through them, these being engineering operations requiring much skill and labor to avoid useless after-cost. Aqueducts of considerable elevation have to be constructed across deep valleys, and the speculation is at all times problematical, as the ground cannot be properly tested until the water arrives upon it, and disputes may arise between the shareholders of the canal and the mining company, ending frequently in the one devouring the other, unless the two interests be quickly amalgamated. The starting point should be the lowest level, or "bed rock," on the white cement in the ancient channel, which is probably the original silt collected in it, and is harder than the conglomerate above it, which is more easily removed. The courses of these beds can be easily traced by landmarks and undulations, and occasional exposures of the bed rock at low levels; also trial shafts are sunk in various places in search of it, to a depth of 100 feet, passing through blue gravel. The grades of these beds are not steep, being from 10 to 40 feet per mile as of an ordinary river, and the calculated thickness of the alluvial conglomerate is about 600 feet in many places across the ridge between the South and Middle Yuba River across the Columbia. The power of the water for the operation is dependent on a given volume deposited in a reservoir, and at sufficient elevation above the points of discharge, as on this depends effectivity to tear down the gravel. It is delivered to the miner by huge pipes made of wrought iron, and laid down to follow the curvatures of the surface of the ground; and the pipe I now treat of, belonging to the Excelsior Water Company, has a diameter of 40 inches on a length of 6,000 feet, and 20 inches on the rest of its length of 8,000 feet, being 9,000 feet in all; and this large pipe forms an inverted siphon across a valley, following on the gravel, to the top of the hill into the reservoir. These pipes offer advantages over wooden aqueducts for spanning chasms, and also to avoid coursing the sides of valleys; being also cheaper to construct in general, and less liable to accidents from fire and storms, and have the convenience for conveying the water from point to point, as the work of excavation advances, necessitating the removal of portions of the aqueduct forward. The watershed, or reservoir, of the Excelsior Company embraces the valley of the South Yuba and its affluents, and the entire cost of its eight amalgamated canals was 750,000 dollars.