defrauding the State. These evils have been greatly aggravated by the frequent changes of the engineers on the canals and the loss of knowledge as to work done, which the removed engineers carried away with them.

"Second, as to the mode of measuring and estimating work to the contractors:

"This responsible duty, involving, as it should, a perfect familiarity with the terms of the contract and with the character of the work in progress, has been devolved, not by law, but in practice, entirely upon assistants who are not sworn; who, but in few instances, have been found to possess a competent knowledge of engineering; and who, in most cases, appear to owe their positions, and therefore to have been in a greater or less degree dependent upon the political favor and influence of the contracting class. It will be hardly a matter of surprise, therefore, that in not more than a single instance that has come under our scrutiny have we found the work faithfully measured, or a single contract closed, under which the contractor has not received more than he was entitled to.

"Under these influences, operating in favor of the contractor and to the prejudice of the State, a system of fraudulent estimates and measurements has become so established that though in direct and flagrant violation of the very language of the contract, it is deliberately defended by those who profit by it, on the ground that it has been sanctioned by long usage. For example: it has been a practice of the engineers to allow the contractor for excavating behind vertical wall, on a slope of one to one, without regard to the necessity for such excavation, and whether the excavation was made or not.

"As nearly all vertical wall is constructed in the winter or early spring, and when the banks are frozen, the cut is usually vertical or nearly so, and any charge for such excavation is a fraud upon the State. The contracts also uniformly provide that the contractor shall be allowed nothing for the filling in of the place supposed to be excavated behind the walls, if such filling is from earth already paid for as excavation, unless he is obliged to draw his material more than 200 feet on the line of the canal. This provision has also come to be treated as obsolete, and the State seems to have been uniformly charged not only for excavation which had not been made, but for filling up the assumed excavation which, had it been made, the State was not bound to pay for. The profits derived in this indirect way through the fraudulent connivance of the agents of the State, has led to an enormous expenditure for works wholly unnecessary, and which to keep in repair must continue to subject the State to a very considerable yearly expense.

"One of the principal expenditures upon the canals since 1868 for extraordinary repairs has been made in the construction of vertical and slope walls which have been, as we think, very unwisely substituted for the old walls, the capacity of the canals before their removal having been ample for all their business.

"Between the 1st of January, 1868, and the 1st of July, 1875, there have been built forty-three and one-third miles, linear measure, of vertical wall, at a total cost, including the removal of bench walls which they displaced, of $1,589,885, the cost per linear foot averaging $6.95.

"These walls, besides costing four or five times as much as the slope walls, are less durable, much more expensive to keep in repair, and possess no substantial advantage except in large towns, the commerce of which requires special facilities for docking. But of the forty-three and one-third miles built since 1868, it cannot be pretended that so many as three were needed to meet such exigencies.

"Without stopping at present to inquire if the business of the canal justified the removal of the old bench walls at all, it is very certain that a good slope wall would have been preferable throughout nine-tenths, at least, of the entire extent upon which vertical wall has been constructed; and, at the rate paid for slope wall during this period, would have resulted in an economy to the State of not less than $1,300,000, or nearly $200,000 a year.

"An important item in the cost of this vertical wall was made up of the fictitious estimates to which we have already alluded. Assuming that the State was uniformly charged with fictitious excavation and embankment along the entire length of this vertical wall—and we have no satisfactory proof that a single rod of it was entitled to be excepted—the loss to the State from this source alone cannot be estimated at less than $230,000.

"We have found all the other more important provisions of these contracts as uniformly disregarded. We have torn down and carefully examined the work under more than forty contracts; and we cannot name one in which the work comes up, even approximately, to the specifications. The contracts define with great precision the size and character of the stone to be used, the mode of their disposition, the thickness and other dimensions of the wall, the character of the cement and sand, the quality of lining, and what else is needed to insure durability and a capacity to resist the shocks from loaded boats to which the walls of canals are constantly subjected. In no one of the forty-odd contracts that we examined did we find the stone either in size or disposition; the dimensions of the wall; the quality of the sand, lime, cement, and gravel, to correspond with the specifications. The consequences to the State are not only that it has been called upon to pay for a higher class of work than it has received, but that it is exposed to a large annual expenditure to keep these ill-constructed and for the most part worthless walls in repair. It has been a not uncommon circumstance for the superintendent to be called upon to repair the earlier work under a vertical wall contract while other portions of the structure were still in progress. To keep this class of walls in repair promises to be one of the principal sources of expense for the future maintenance of our canals.[5]

"Nor is this system of fictitious estimates confined to vertical wall. Since 1868 fifty-three and two-thirds miles of slope wall have been built. By the terms of the contracts these walls should have had an average thickness of at least fifteen inches, measured perpendicularly to the slope. None of the stone composing it should have been less than twelve inches in length at right angles to the face, and the rear of the wall was to rest on a base of clean, hard gravel nine inches thick. The engineers have uniformly estimated these walls at the specified thickness of fifteen inches, while in point of fact we have not found on any of our canals a single stretch of slope wall, constructed since 1868, that would average over ten inches. Of course, the stones are usually smaller than the minimum size required by the specifications, and we did not find a single specimen of the clean, hard gravel lining required by the contract; so that the State has been made to pay, throughout the whole forty-three and two-thirds miles of slope wall, for one-third more of constructed wall than it has received—full prices for a very inferior quality of stone—and for lining the whole work, though not a single yard of the required quality appears to have been ever furnished.

"To confirm our own judgments, and to be sure that we were not applying an erroneous standard to the work done in the prism of the canals, we invited Professors Peter S. Michie and J. B. Wheeler, of the United States Military Academy at West Point, to go over a large proportion of what we had already visited and to give us the benefit of their judgment