In the course of the controversy constant allusions were made to the great expenditure on the building, and especially to the great excess over the original estimate. In fact, the original agreement imposed by Lord Duncannon had for its object the prevention of such excess, by removing what was, I suppose, held to be a pecuniary temptation to the architect to incur it. On the whole subject, therefore, of expenditure it is necessary to add a few remarks. The original estimate for the erection of the building was 707,104_l._ and it is not unnatural that those, who contrast this estimate with the amount actually expended, approaching two millions, should look upon the excess as something monstrous. The comparison however of the two sums gives an entirely erroneous view of the case. The summary on the opposite page, presented to Parliament by the Chancellor of the Exchequer, in 1850, of all sums expended, or to be expended, on the New Palace at Westminster is substantially correct, and will throw some light on the subject. (_a._) It will be observed that of the gross sum nearly 500,000_l._ is apportioned to furniture, fittings, and other decorations (not included in the estimate). The largeness of this amount is due in great degree to the determination, expressed in the Fine Art Commission, and welcomed with acclamation by the public, of making the erection of the building a great opportunity for the encouragement of the fine arts of painting and sculpture. This determination seemed to the architect to necessitate a far greater amount of splendour and perfection in the whole internal fittings; for it was his opinion, strongly urged on the Commission, that the masterpieces of the painter’s and sculptor’s art, if they are to have their full effect, must be in harmony with the decorations surrounding them, and fix (as it were) the standard of their magnificence. It will be, of course, a matter of opinion how far this principle has been successfully carried out in the New Palace at Westminster; but probably few will question its theoretical soundness, or be surprised SUMMARY.