KEOKUK, IOWA, August 21, 1872.

COLONEL: With reference to the bid of F. D. Van Wagenen and of J. R. Walters, I wish to make the following remarks:

Imprimis.-They are both responsible parties, and each would, if the contract were awarded to him, carry on the work to the best of his ability and means at his command. The means are as follows:

Mr. Walters has authority in writing to use the tools and entire plant of Messrs. Dull & Williams, now on the ground, and ready to be put in operation at a moment's notice, they having placed it in complete running order in the first part of the present

season.

Mr. Van Wagennen would be compelled to buy the whole of this plant, (price from $100,000 to $150,000,) or it must be removed from the work, an undertaking that cannot be accomplished in less than two weeks at least, and I think would require a month. He would then be compelled to put on the work his own plant, which would employ the best part of another month, so that it would be about 1st of November before the work could be even commenced, and it could then be only in a small way compared with our previous operations, it being impossible to obtan a plant like the one belonging to Dull & Williams in less than at least six months. I would next call your attention to the relative prices of the portions of the work, premising that as not over $150,000 can be allotted to this portion of the improvement, over $110,000 worth or nearly 41 per cent. of the amount bid must be left undone; and consequently some of the items will be called for by me to be entirely filled, while others will not be entered into at all or in a very small degree.

This you well know arises necessarily from the character of the work. I will now give a synopsis of the two bids, giving price and total of each item, and the probable results to the Government.

(See exhibit on next page.)

† As there will not probably be over 21 miles to bail and drain, this difference is reduced to $8, 250.

From this it appears that the bid of Mr. Walters is more advantageous to the Government than that of Mr. Van Wagenen, but it must be remembered, at the same time. that the Government will reserve the right to extend the contract made to cover any moneys that may be appropriated during the fiscal year. In case of an appropriation this will throw the balance back in favor of Mr. Van Wagenen. Since writing the above, I have met Mr. Van Wagenen, who states that if he is unable to make a trade with Messrs. Dull & Williams, he will be able to place a sufficient plant on the work to continue it within eight days after the awarding of the contract.

I desire to make no recommendation in this award whatsoever, but place these several facts before the proper authorities for their consideration and decision. Very respectfully, your obedient servant,

Col. J. N. MACOMB,

Corps of Engineers, U. S. A., Rock Island, Ill.

A. H. BURNHAM, Capt. Engineers, U. S. A.

AUGUST 22, 1872.

P. S. I have been informed to-day officially by Messrs. Dull & Williams that they absolutely refuse to allow their plant to be used, either in whole or in part, by any parties whatsoever, except by purchase of the entire amount, as they have received an advantageous offer from outside parties for it all. This being the case, I consider the Van Wagenen bid the most advantageous to the Government.

Very respectfully, your obedient servant,

A. H. BURNHAM, Capt. Engineers, U. S. A.

* Lowest responsible bidder,

Vide remarks of Captain Burnham hereunto appended,

KEOKUK, IOWA, August 21, 1872. COLONEL: With reference to the bid of Peter Tobie, I wish to make the following remarks.

He is irresponsible. He has abandoned one contract for stone on this work, much easier to fill than the present. His quarry is insufficient to furnish the stone needed, while his connections by road with the work are always difficult in the extreme, and are often totally impassible for a heavy team.

Besides all this, he, at one time, attempted to bribe one of my assistants (Mr. Griffith) in the discharge of his duty. I therefore recommend that his bid be rejected.

Very respectfully, your obedient servant,

Col. J. N. MACOMB,

Corps of Engineers, U. S. A., Rock Island, Ill.

A. H. BURNHAM, Capt. Engineers, U. S. 1.

of slope wall construction.

Amount. Rate. Am't.

Rate. Amount. Rate. Am't. Rate. Amount. Rate. Amount. Rate. Am't. Rate. Am't. Rate. Am't. Amount.

*Lowest responsible bidders.

¡ Bid informal,