that Sir Charles took advantage of that increase of taste for artistic beauty and magnificence, which had grown up since his designs were originally formed. In any case the expenditure on this head must fairly be regarded, as in very great degree unconnected with the first estimate, and deserving to be judged on its own merits. (_b._) It should next be noted that nearly 208,000_l._ was taken up by the arrangements for warming and ventilation, and for the extra work in fire-proofing which they rendered necessary. The largeness of this amount will surprise no one who remembers that for these arrangements one-third of the cubical contents of the building was demanded; that the Central Tower itself belongs to these extra works; that large portions of the building were carried up for the purpose of providing continuous air and smoke flues, in the cross roofs connecting those in the main building; and that great changes of material were introduced, such as the substitution of iron for slated roofs, and of iron girders and brick arches for ordinary floors. (_c._) Besides these two chief causes of increased expenditure, it must be added, that the purchase of extra site and the cost of works (such as the river wall) expressly excepted from the estimate, absorbed nearly 170,000_l._, and that a sum of 97,000_l._ was devoted to purposes connected with the building, but not properly forming part of the works. These sums amount in all to 970,000_l._ The rest of the excess is really and properly connected with the works, on which the estimate was made. On this it is right to observe-- (_a._) That the treacherous nature of the soil, discovered after the estimate was made, necessitated a large increase of expense on the foundations (nearly 50,000_l._). (_b._) That the failure of the Bolsover stone, and the employment of the harder Anston stone, involved a great increase of labour upon it, and therefore of expense. (_c._) That the very fact, already noticed, of the piecemeal occupation of the building, necessitating all kinds of temporary arrangements, obstructing progress, and often preventing work from, being done in the easiest and simplest manner, also tended in the same direction. (_d._) That large additional requirements were made for the public service in the course of the erection of the building, including the restoration of St. Stephen’s Crypt, the provision of residences for the Clerk of the House of Commons, the Clerk of the Crown, the gentlemen in charge of the ventilation of the building, &c. (_e._) That the upward tendency of prices of labour and material, within the time occupied by the erection of the building, naturally told against the public, and very greatly increased the needful expenditure.