ESSENTIALS OF VALUE 5 
“On the Massachusetts Metropolitan Water-Works, the ad- 
ministrative and expert services, with a small portion of the 
legal services, amounted to 1.43 per cent of the cost of the work, 
an unusually low figure, as there was very little litigation in 
connection with the work. 
“On the New York Water-Works the strictly administrative 
expenses to the end of September, 1913, were 1.12 per cent of 
the total disbursements to that date, but in addition, adver- 
tising and the fees of special counsel and commissioners of 
appraisal to the end of 1912, all in connection with the acqui- 
sition of land, amounted to $2,966,000, equivalent to 3.39 per 
cent of the total disbursements to that date, making the total 
for general expenses, exclusive of police services, 4.51 per cent. 
“On the Boston subways the general expenses, as given by 
accounts, have amounted to 3.42 per cent of the total, but 
some items usually classed as general expenses were charged 
directly to the various sections of the work. 
“It should be remembered that in all cases above cited, a 
part of the general expenses have been paid out of general 
funds and are not included in the above percentages. 
“ In modern works in populated sections of the country there 
is a strong tendency toward an increase in general expenses, 
owing to the greater attention paid to policing and sanitation 
where large bodies of men are employed. 
“On the Metropolitan Water-Works the charge for police 
services amounted to $211,000 for works costing $26,737,000, 
equal to 0.79 per cent. 
“On the New York Water-Works to the end of 1912, the 
total disbursements amounted to $87,551,000, of which $1,369,000 
was for police, equal to 1.56 per cent of the total. 
“ The Committee believes that original conditions should be 
considered in determining the proper percentage for general ex- 
penses and that the allowance above suggested for police and 
sanitation should be included only when similar expenditures 
were actually made in the creation of the property under con- 
sideration.” 
Am. Soc. C. E. Committee, Contingencies. — “In making 
an estimate of the cost of a projected undertaking, the ex- 
perienced engineer adopts a policy of liberality with the inten- 
tion of reaching the probable actual cost of the proposed work, 
and even under such circumstances the actual cost is as likely 
to exceed as to run below the estimate. 
“This policy of liberality includes an addition to the com- 
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