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es general cooking-plant, electric-lighting, steam-heating and ventilating apparatus, iron staircases and fire-escapes, elevators, copper roofing, architect's commission, and, in short, everything required for occupancy and use except wall-paper. The first floor contains 16,688 square feet of available room. (By "available" I mean room which is directly occupied by, and which must be separately provided for each owner. That is, it excludes staircases, furnace, laundry, etc., which might be used in common by many owners and therefore need not be duplicated for each, and which are only indirectly serviceable to each owner in contributing to the usefulness of those which are directly enjoyed.) The six floors above contain 23,288 square feet of available room each, making a total of 156,416 square feet. Adding 10,880 square feet for basement storage and trunk-room for the suites, and 2,000 square feet in the basement for barber's shop, apothecary, carriage and other offices along the street fronts, we have a total of 169,296 square feet of available room in the entire apartment-house. Dividing the total cost $617,771 by this figure we have $3.65 for the cost of each square foot of available room in the building. Our "tower" measures twenty-five feet front on party lines, by seventy feet deep. Its available rooms comprise parlor, library, music-room, eight closeted-chambers, two bath-rooms, a trunk-room, a dining-room, and we may add a kitchen for those who still believe in having an independent cook. The area of these rooms is as follows: Parlor 374 sq. ft. Library 374 " Music-room 154 " Chamber No. 1 384 " Chamber No. 2 528 " Chamber No. 3 170 " Chamber No. 4 252 " Chamber No. 5 162 " Chamber No. 6 286 " Chamber No. 7 242 " Chamber No. 8 315 " 2 Bath-rooms 144 " Trunk-room 136 " Dining-room 408 " Kitchen 384 " China-closet 136 " Other closets 410 " Making a total of 4,859 square feet of available room in the "tower." Its total cost on a twenty-five foot lot of the average depth on the Back Bay, _i. e._, 112 feet, the land being valued as before at $5 per square foot, would be at the lowest estimate $32,000 at the present prices, the wood finish being equally good with that in the "flat." If we
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