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Abstract of proposals for levee work on Plum Point Reach, west bank, received in response to advertisement dated August 18, 1887, and opened September 20, 1887, by Captain Smith S. Leach, Corps of Engineers.

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The sections here mentioned are 5,000 feet each.

Contracts were made with Serbian, Wright & Co., of Cairo, Ill., for sections 1 to 4 north, inclusive, and 1 to 14 south, inclusive; and with Timothy Sullivan, of Memphis, Tenn., sections 15 to 19 south, inclusive, the lowest bidders.

These contracts included all work except sodding. Work was begun all along the line by October 10, 1887, and all finished before the expiration of the contracts, February 1, 1883.

The rising river brought the water against the levees on April 3, and a repair force was organized and kept on the levees through high water. The river, however, lacked a trifle more than 3 feet of extreme high water, and no danger was experienced. The repair force was utilized in sodding the levee. This work was completed and force disbanded by May 8; the sodding cost about one-fourth cent per square yard.

ADDITIONAL WORK FOR YEAR 1889-'90.

To continue the work under approved design for improving Plum Point Reach will require the closing of the channel between Elmot Bar and the Tennessee shore, requiring 4,500 feet of dike work.

The revetment of Fletcher's Bend and the lower part of Osceola Bar. To do this work will require additional plant and extensive repairs to present plant.

The estimated cost of this is as follows:

Dike between Elmot Bar and Tennessee shore, 4,500 feet, at $40..
Revetment Fletcher's Bend, 12,000 feet, at $20..
Revetment Lower Osceola Bar, 4,000 feet, at $20.
Repairs and addition to plant

Total......

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No estimate is made on levees, first district, as the amount that can be profitably expended is only limited by the amount available.

There are submitted herewith financial statements and general balance-sheet for the allotinents in the first district; a list of civilian engineers employed in the first and second districts; a table of the value of plant first district; general balancesheet for "care of plant, first and second districts," and "surveys first and second districts."

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July 1, 1887, amount available

July 2, 1887, amount re-allotted by Mississippi River Commission, viz:

$376, 947.59

Protection of existing works, first district....
Levees, Plum Point Reach, west bank

$27,250.00

Received from allotment for "care of plant, first and second districts," to cover expenditures from October 1, 1886, to June 30, 1887 ....

75,000.00

Overpayment refunded..

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Total.

499, 197.59

July 1, 1888, amount expended during fiscal year, exclusive of outstanding liabilities..

July 1, 1888, outstanding liabilities..

74, 039. 14
1,599.77

July 2, 1887, amount re-allotted by Mississippi River Commission.

July 1, 1888, amount covered by existing contracts......

Amount that can be profitably expended in the fiscal year ending June 30, 1890....

Submitted in compliance with requirements of sections 2 of river and harbor acts of 1866 and 1867.

337, 250.00

412, 888.91

86, 308.68

650,000.00

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Disbursements made under appropriation for improving Mississippi River, act of August 5,

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APPROPRIATION FOR IMPROVING MISSISSIPPI RIVER, FIRST AND SECOND DISTRICTS.

Money statement.

July 2, 1887, amount allotted by Mississippi River Commission....
July 2, 1887, amount transferred to allotment for Plum
Point Reach, to cover expenditures on account care of
plant, first and second districts, from October 1, 1886, to
July 1, 1887..

July 1, 1888, amount expended during fiscal year, exclusive
of outstanding liabilities...
July 1, 1888, outstanding liabilities..

July 1, 1888, balance available...

$19,994.00

$55,000,00

25,080.98
1,630.00

46,704.98

8, 295. 02

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Disbursements, otherwise than under contract," made under appropriation for improving Mississippi River, act of August 5, 1886.

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List of civilian engineers employed on work of river and harbor improvement, first and second districts, in charge of Capts. Smith S. Leach and William T. Rossell, Corps of Engineers, from July 1, 1887, to June 30, 1888, inclusive, under river and harbor act approved August 5, 1886.

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Approximate value of plant belonging to the United States and used upon the improvemen of the Mississippi River, first district.

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REPORT OF CAPTAIN WILLIAM T. ROSSELL, CORPS OF ENGINEERS, UPON OPERATIONS IN THE SECOND DISTRICT.

UNITED STATES ENGINEER Office,
Memphis, Tenn., May 31, 1888.

SIR: I have the honor to submit the following report on the second district, improving the Mississippi River, for the period from June 30, 1887, to May 31, 1888. This district was in charge of Capt. S. S. Leach until March 25, 1888, on which date I relieved him by virtue of paragraph 1, Special Orders No. 12, headquarters Corps of Engineers, March 8, 1888.

This district extends from Island No. 40 to mouth of White River, a distance of 180 miles. Work, exclusive of building levees, has been confined to Memphis Harbor and Reach. At this point the city front was caving badly, and afterward the caving

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