"(5) No allowance has been made for impact and adaptation. After the line is placed in operation, each fill will sink 1 ft. for every 10 ft. of height. The slope of cuts must be increased to prevent landslides and washouts. The ballast will pound into the roadbed, necessitating additional ballast to secure a standard cross-section." Part of this objection is covered by the item, "Appreciation of Roadbed," discussed elsewhere. This, perhaps, is a proper item, but a comparatively small one. One of the examples cited is clearly maintenance. This objection is largely covered in the Michigan work by the contingency item. "(6) A uniform price for earthwork was used, thus ignoring the varying character of soil and length of haul." This is erroneous. On the Michigan appraisal prices were used for earth, loose rock, and solid rock. There is practically no classification in the Southern Peninsula of Michigan, or, in fact, on 90% of the mileage of the State. The price used was not much out of the way when considered as a fair average for the territory. The same was apparently true of other appraisals. It would not be a proper figure to use in an estimate based on 1909 prices, which are materially greater than those obtaining in 1890-1900. "(7) A uniform price list for all materials was used, thus ignoring the source of supply and cost of delivery to point of use." This, again, is not true. Differences were made between the Upper and Lower Peninsulas; and an exhaustive study was made of rates to different sections. It is believed that the prices adopted took all these points fully into consideration. It is true that no effort was made to use different unit prices as between counties, but, in a number of cases, differences in prices were made for different sections of the State, where either local conditions as to production of materials, or traffic rates, seemed to warrant. "(8) No allowance was made for interference with work on account of labor troubles, condition of the weather, etc., which would vary materially in the different counties of the same state." True. Nor is such allowance ever made in actual construction, beyond the contingency item. Such items are a frequent source of annoyance, delay, and sometimes of expense, but an expense difficult to separate and set up, and clearly belonging to contingencies. "(9) No allowance is made for carrying charges until such time as the road was placed on a revenue basis." True; and such item is not a part of a physical appraisal.