This high estimate, exceeding by three millions of dollars any former one, " can only be accounted for," says the report, " by the fact that the engineers, originally employed, did not possess the means of testing their calculations by the actual contract price, as we have been enabled to do." The Commissioners conclude this important report, by reiterating their former suggestion in favor of a special department to take charge of the finances for the Aqueduct, and to adjust claims growing out of the work. The Common Council, nothing daunted by the greatly increased cost of the contemplated Aqueduct, or perhaps being in too far to recede, complied with the call for additional means, by a memorial to the Legislature, asking authority to raise three millions,

which was granted by the law of 29th March, 1838, the loan to bear an interest not exceeding six per cent. The Corporation, by another law of 24th March, were authorised to defray, out of the Water Fund, all expenses for procuring and laying down pipes for the distribution of the water. But the Common Council did not approve of the substitution of inverted syphons for a high bridge, to pass the water over the Harlem, and accordingly the Board of Assistants adopted this resolution :

RESOLVED, That it is inexpedient to adopt the plan proposed by the Water Commissioners, for crossing the Harlem river by means of a low bridge or syphon, and that the plan of the high bridge referred to in the Report of the Commissioners, should be adopted, as submitted to, and approved by, the electors of the City and County of New York.