Solution Manual for Financial Management Theory and Practice 15th

Edition by Brigham and Ehrhardt ISBN 130563229X 9781305632295

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 Chapter 2
Financial Statements, Cash Flow, and Taxes
ANSWERS TO END-OF-CHAPTER QUESTIONS

2-1 a. The annual report is a report issued annually by a corporation to its stockholders. It contains
basic financial statements, as well as management’s opinion of the past year’s
operations and the firm’s future prospects. A firm’s balance sheet is a statement
of the firm’s financial position at a specific point in time. It specifically lists the
firm’s assets on the left-hand side of the balance sheet, while the right-hand side shows
its liabilities and equity, or the claims against these assets. An income statement is a
statement summarizing the firm’s revenues and expenses over an accounting period.
Net sales are shown at the top of each statement, after which various costs,
including income taxes, are subtracted to obtain the net income available to
common stockholders. The bottom of the statement reports earnings and dividends per
share.

b. Common Stockholders’ Equity (Net Worth) is the capital supplied by common

stockholders--capital stock, paid-in capital, retained earnings, and, occasionally,
certain reserves. Paid-in capital is the difference between the stock’s par value and
what stockholders paid when they bought newly issued shares. Retained earnings is
the portion of the firm’s earnings that have been saved rather than paid out as
dividends.

c. The statement of stockholders’ equity shows how much of the firm’s earnings were
retained in the business rather than paid out in dividends. It also shows the resulting
balance of the retained earnings account and the stockholders’ equity account. Note
that retained earnings represents a claim against assets, not assets per se. Firms retain
earnings primarily to expand the business, not to accumulate cash in a bank account. The
statement of cash flows reports the impact of a firm’s operating, investing, and financing
activities on cash flows over an accounting period.

d. Depreciation is a non-cash charge against tangible assets, such as buildings or

machines. It is taken for the purpose of showing an asset’s estimated dollar cost of
the capital equipment used up in the production process. Amortization is a non-cash
charge against intangible assets, such as goodwill. EBITDA is earnings before
interest, taxes, depreciation, and amortization.

Answers and Solutions: 2 - 1

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to a publicly accessible website, in whole or in part.
 e. Operating current assets are the current assets used to support operations, such as
cash, accounts receivable, and inventory. It does not include short-term investments.
Operating current liabilities are the current liabilities that are a natural consequence of
the firm’s operations, such as accounts payable and accruals. It does not include
notes payable or any other short-term debt that charges interest. Net operating
working capital is operating current assets minus operating current liabilities. Total
net operating capital is sum of net operating working capital and operating long-term
assets, such as net plant and equipment. Operating capital also is equal to the net amount
of capital raised from investors. This is the amount of interest-bearing debt plus
preferred stock plus common equity minus short-term investments.

f. Accounting profit is a firm’s net income as reported on its income statement. Net
cash flow, as opposed to accounting net income, is the sum of net income plus non- cash
adjustments. NOPAT, net operating profit after taxes, is the amount of profit a company
would generate if it had no debt and no financial assets. Free cash flow is the cash
flow actually available for distribution to investors after the company has made all
investments in fixed assets and working capital necessary to sustain ongoing operations.
Return on invested capital is equal to NOPAT divided by total net operating
capital. It shows the rate of return that is generated by assets.

g. Market value added is the difference between the market value of the firm (i.e., the
sum of the market value of common equity, the market value of debt, and the market
value of preferred stock) and the book value of the firm’s common equity, debt, and
preferred stock. If the book values of debt and preferred stock are equal to their
market values, then MVA is also equal to the difference between the market value of
equity and the amount of equity capital that investors supplied. Economic value
added represents the residual income that remains after the cost of all capital,
including equity capital, has been deducted.

h. A progressive tax means the higher one’s income, the larger the percentage paid in
taxes. Taxable income is defined as gross income less a set of exemptions and deductions
which are spelled out in the instructions to the tax forms individuals must file. Marginal
tax rate is defined as the tax rate on the last unit of income. Average tax rate is
calculated by taking the total amount of tax paid divided by taxable income.

i. Capital gain (loss) is the profit (loss) from the sale of a capital asset for more (less)
than its purchase price. Ordinary corporate operating losses can be carried backward
for 2 years or forward for 20 years to offset taxable income in a given year.

Answers and Solutions: 2 - 2

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 j. Improper accumulation is the retention of earnings by a business for the purpose of
enabling stockholders to avoid personal income taxes on dividends. An S corporation
is a small corporation which, under Subchapter S of the Internal Revenue Code, elects
to be taxed as a proprietorship or a partnership yet retains limited liability and other
benefits of the corporate form of organization.

2-2 The four financial statements contained in most annual reports are the balance sheet,
income statement, statement of stockholders’ equity, and statement of cash flows.

2-3 No, because the $20 million of retained earnings doesn’t mean the company has $20
million in cash. The retained earnings figure represents cumulative amount of net income
that the firm has not paid out as dividends during its entire history. Thus, most of the
reinvested earnings were probably spent on the firm’s operating assets, such as buildings
and equipment.

2-5 Operating capital is the amount of interest bearing debt, preferred stock, and common
equity used to acquire the company’s net operating assets. Without this capital a firm cannot
exist, as there is no source of funds with which to finance operations.

2-6 NOPAT is the amount of net income a company would generate if it had no debt and held
no financial assets. NOPAT is a better measure of the performance of a company’s
operations because debt lowers income. In order to get a true reflection of a company’s
operating performance, one would want to take out debt to get a clearer picture of the
situation.

2-7 Free cash flow is the cash flow actually available for distribution to investors after the
company has made all the investments in fixed assets and working capital necessary to
sustain ongoing operations. It is the most important measure of cash flows because it
shows the exact amount available to all investors.

2-8 If the business were organized as a partnership or a proprietorship, its income could be
taken out by the owners without being subject to double taxation. Also, if you expected
to have losses for a few years while the company was getting started, if you were not
incorporated, and if you had outside income, the business losses could be used to offset your
other income and reduce your total tax bill. These factors would lead you to not incorporate
the business. An alternative would be to organize as an S Corporation, if requirements are
met.

Answers and Solutions: 2 - 3

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 SOLUTIONS TO END-OF-CHAPTER PROBLEMS

2-1 Corporate yield = 9%; T = 35.5%

AT yield = 9%(1 - T)
= 9%(0.645) = 5.76%.

2-2 Corporate bond yields 8%. Municipal bond yields 6%.

Equivalent pretax yield Yield on muni

on taxable bond (1  T)

6%
8% 
(1  T)
0.08  0.08T  0.06
 0.08T  0.02
T  25%.

2-3 NI = $6,000,000; EBIT = $13,000,000; T = 40%; Interest = ?

Need to set up an income statement and work from the bottom up.

EBIT $13,000,000
Interest 3,000,000 $6,000,000 $6,000,000
EBT $10,000,000 EBT = (1 T)
0.6
Taxes (40%) 4,000,000
NI $6,000,000

Interest = EBIT – EBT = $13,000,000 – $10,000,000 = $3,000,000.

2-4 EBITDA = $8,000,000; NI = $2,400,000; Int = $2,000,000; T = 40%; DA = ?

EBITDA $8,000,000
DA 2,000,000 EBITDA – DA = EBIT; DA = EBITDA – EBIT
EBIT $6,000,000 EBIT = EBT + Int = $4,000,000 + $2,000,000
Int 2,000,000 (Given) $2,400,000 $2,400,000
EBT $4,000,000 
(1  T) 0.6
Taxes (40%) 1,600,000
NI $2,400,000 (Given)

2-5 NI = $3,100,000; DEP = $500,000; AMORT = 0; NCF = ?

NCF = NI + DEP and AMORT = $3,100,000 + $500,000 = $3,600,000.

Answers and Solutions: 2 - 4

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 N R F H N . 93

N R F H N . 93
A well-proportioned house with fine roof lines and charming brickwork which should arouse admiration
throughout the country-side. It has been designed for the farmer and provides for the help.
There are two bedrooms with separate entrance and bath on the first floor, connected with the dining room.
The living room, dining room, and porch form a very convenient group. The kitchen has a large pantry and a
separate grade entrance on the basement stairs inside the house, a decided convenience.
Four bedrooms, with a closet each, a bathroom, a linen room, and a large storeroom, amply provide for the
family.
Size 30'6" × 38'6". This design and plan are the reverse of No. 94.
Full working drawing, specifications, and bill of materials may be had for $22.00 from The American Face
Brick Association, 110 South Dearborn Street, Chicago.
 N R F H N . 94

N R F H N . 94
A simple, dignified home, relying for its beauty upon its proportions and the exquisite charm of the
brickwork. It has been designed with the farmer's needs in view. The living room, with its low, open fireplace
adjoins the dining room and both open directly on the main porch. The kitchen, which is large and
conveniently arranged, may, on occasion, serve as a dining room for the family, and is provided with a
commodious pantry. The basement stairs are inside the house, an appealing feature in cold or stormy weather.
Particular attention is called to the bedroom arrangement, which provides two bedrooms on the first floor for
the farm help, complete with closets, bath, and linen room. There is an individual entrance from outside and
direct communication with the dining room, a feature readily appreciated by the woman on the farm.
The second floor is devoted to the family sleeping rooms, with exceptionally large closets and an ample
storeroom. Size 30'6" × 38'6". This design and plan are the reverse of No. 93.
Full working drawing, specifications, and bill of materials may be had for $20.00 from The American Face
Brick Association, 110 South Dearborn Street, Chicago.
 F F B

F F B
This building has been planned for a seventy-five foot lot, which, together with its specially planned form,
would give a maximum of light and air. A party wall divides the building so that either half, complete in itself,
might be sold separately.
The hall, living, and dining rooms form a pleasant group. Particular attention is called to the arrangement
of the bedrooms, which together with the bathroom, are isolated from the balance of the house. An inside
stairway leads to the basement from the first floor. The rear porches which too often are quite unsightly on the
rear of the building, are here recessed between the bedroom wings, a feature which also gives considerable
protection to the porches in the winter months. The second floor is the same as the first except that there is an
additional bedroom, 8'8" × 10'3" in each flat, over the entrance vestibules.
Full working drawing, specifications, and bill of materials may be had for $25.00 from The American Face
Brick Association, 110 South Dearborn Street, Chicago.
 USEFUL TABLES AND SUGGESTIONS
M M L 1,000 B , 1/8" J
QUANTITIES
PROPORTIONS
Cement Lime Sand
Cement Mortars
13/4 bbls. 1/4 bbl.
1 part cement /2 cu. yd.
1
optional optional
2 parts sand
1 part cement /4 bbl.
1
13/8 bbls. /2 cu. yd.
1
21/2 parts sand optional
1 part cement 1
/4 bbl.
11/8 bbls. /2 cu. yd.
1
3 parts sand optional
Lump Lime Mortars
1 part lime /8 bbl.
7
/2 cu. yd.
1

2 parts sand
1 part lime
/4 bbl.
3
/2 cu. yd.
1
21/2 parts sand
1 part lime
/8 bbl.
5
/2 cu. yd.
1
3 parts sand
Hydrated Lime Mortar
1 part lime 31/2 sacks /2 cu. yd.
1

2 parts sand
1 part lime
3 sacks 1/2 cu. yd.
21/2 parts sand
1 part lime
21/2 sacks /2 cu. yd.
1
3 parts sand
Cement-Lime Mortars 1 sack
1 part cement hydrated, or 1
1
/2 bbl. /2 cu. yd.
1 part lime
1
/4 bbl.
6 parts sand lump lime
Grout for 3/16"-1/4" Joints
approx. approx.
1 part cement 3
/4 bbl. /3 cu. yd.
1

3 parts sand

M M L 1,000 T , 1/2" J
Size of Tile Cement Lime Sand
4" × 5" × 12" 1 /3 bbls. /4 bbl. /3 cu. yd.
2 1 2

8" × 5" × 12" 3 bbls. 1/2 bbl. 11/3 cu. yd.

4" × 12" × 12" 13/4 bbls. 1/4 bbl. 3/4 cu. yd.
8" × 12" × 12" 41/4 bbls. 1/2 bbl. 13/4 cu. yd.

The above quantities are based on a 380 lb. barrel of Portland cement; a 180 lb. barrel of lump lime, and a
50 lb. sack of hydrated lime. Portland cement is sold by the bag or barrel. A bag of Portland cement weighs
approximately 94 pounds. Four bags make one barrel of approximately 380 pounds. Lump lime is sold by the
bushel or barrel. A bushel of lump lime weighs approximately 75 to 85 pounds. A barrel of lump lime weighs
approximately 180 pounds, and equals 4 sacks of hydrated lime. Brick joints other than 3/8" will require about
1
/3 more or less mortar for each 1/8" difference.

E Q F B
 The dimensions of the standard size face brick adopted by the American Face Brick
Size of Brick
Association are 8" × 21/4" × 33/4"; but sometimes, due to special conditions in the clay or the
kiln burn, these brick may slightly vary from the dimensions given. Besides, there are other sizes of brick
used, such as pavers, Romans, etc., so that the contractor should always ascertain the exact size of the brick
specified, whether standard size or not, and take into consideration the width of mortar joint desired, in order
to calculate more accurately the number of bricks required for a given wall area.
The following table gives the number of standard size brick per square foot of wall surface, 4 inches or one
brick thick, estimated for different widths of mortar joint up to 3/4-inch:

TABLE 1
N F B S F
Joint 1
/8" /4" 3/8" 1/2" 5/8" 3/4"
1

No. of Brick 71/2 7 61/2 61/8 53/4 51/2

General Rule
The method employed in getting these numbers is very simple and may be applied to any
sized brick and joint whatsoever. Thus, take the brick given in the accompanying illustration (Fig. 58) and let
us use, say, a 3/8" mortar joint. This makes a length of 81/4" + 3/8", or 85/8" and a height of 23/8" + 3/8" or 23/4".
Hence, the total area occupied in the wall by this brick, with its mortar joint, is 85/8" × 23/4". You can work this
out by tractions, thus, 69/8 × 11/4 = 759/32; or by decimals, thus, 8.625 × 2. 75 = 23.72, the area of the brick and
mortar joint in square inches.
In either case, to get the number of brick required per square foot you, of course, divide
into 144, the number of square inches in a square foot. That is, 144 ÷ 759/32 = 144 × 32/759 =
4608
/759 = 654/759 or about 61/15. Or divide 144 by 23.72 and you get 6.07, which amounts to
your previous figure. In estimating the whole number of brick you need, use no fraction Fig. 58. Brick and
less than the eighth next above the fraction obtained in your number for the square foot. Mortar Joint
Thus in the present example, you will count on using 61/8 brick for every square foot of
wall area.
As Table 1 gives the quantities for standard size brick laid in Running Bond, additional Quantities for
Various Bonds
allowances must be made for the number of brick when other bonds using headers are
employed. The following percentages are to be added to the number of brick required, as calculated by the use
of Table 1, when the face brick are laid in the bonds indicated:

TABLE 2
P A V B
Common (full header course every 5th course) 20% (1/5)
Common (full header course every 6th course) 162/3% (1/6)
Common (full header course every 7th course) 141/3% (1/7)
English or English Cross (full headers every 6th course) 162/3% (1/6)
Flemish (full headers every 6th course) 52/3% (1/18)
Double Header (two headers and a stretcher every 6th course) 81/3% (1/12)
Double Header (two headers and a stretcher every 5th course) 10% (1/10)

For garden walls, porch walls, and other places where an 8-inch wall is used, with face brick on both sides,
no additional brick are required for any type of bond.
For walks and floors where the brick are laid on edge, in any pattern except diagonal ones, calculate as you
would for the number of face brick in a wall laid in running bond. For her- ring-bone pattern or other diagonal
work, an additional number of brick will be required to compensate for the clipping of the ends of the brick at
the borders. The exact additional amount depends on the total width of the walk or floor, as the wider the
surface the smaller will be the average wastage per square foot. Walks and floors where the brick are laid flat
require one-third less than the number required where the brick are laid on edge.
 Provided with these tables, it is a simple matter to calculate the number of face brick required for every
job.
Thus, estimate the total area of wall surface in square feet, deduct all openings, except those 10 square feet
or less, and taking into consideration the mortar joint, multiply the result by the number of brick per square
foot as shown in Table 1. This will give you the number required for Running Bond. For other bonds simply
add to the number of brick obtained for Running Bond the percentages as given in Table 2. Soldier courses
make no difference in the count; nor do rowlock courses, if half brick only are used. Although window sills
laid rowlock fashion require additional brick, these are amply provided for in the usual allowances for
wastage.
If the workmen are careful to use bats for closures, instead of breaking whole bricks, no Wastage
waste need be figured. The area of the small openings, not deducted in figuring quantities, and the doubling of
brick at the corners, will give a certain number of extra brick; and, as it is the usual custom to order the brick
to the quarter-thousand next above the actual number figured, the ordinary wastage on the job will be provided
for.
If the number of square feet of face brick where there is no common brick or tile backing, such as
chimneys, porch walls, steps, floors, etc., is kept separated from the number of square feet of face brick with
backing, then the latter number of square feet, once obtained, may be used in figuring the number of common
brick or tile required for backing, thus saving the contractor time in estimating.

E Q C B
As the sizes of common brick, for all practical purposes, approximate the size of the standard face brick,
their quantity may be calculated on the same basis. Thus, for a single thickness of common brick backing, the
number required will be practically the same as that of the face brick laid in Running Bond. If, however, two
or more thicknesses of backing brick are used, the proper deductions should be made for the thickness of the
walls at the corners.
Two thicknesses of common brick backing will, of course, take just twice the number for one thickness,
and so on. In a word, multiply the number required for face brick by the number of thicknesses or tiers of the
common brick backing, always considering the turns at the corners, as just indicated. Where other than
Running Bond is used in the facing brick, allowance should be made for the common brick displaced by the
bonding face brick. The deduction in the number of common brick, it is evident, just equals the increased
number of face brick required for the bond selected.
In estimating quantities of common brick for fireplaces, figure the portions projecting beyond the line of
the wall, such as breast and ash pit, as if solid, that is, the number of brick for the surface multiplied by the
number of tiers deep, and then deduct the number of bricks displaced by all flues and openings, face brick
facing, and fire brick lining.

E Q H T
Hollow tile for backing, as already indicated, may be obtained in the following sizes:

S T S
4' × 5" × 12" (turned, 5" × 4" × 12")
4' × 12" × 12"
6' × 12" × 12" (sometimes 6" × 5" × 12")
8' × 5" × 12"
8' × 12" × 12"

Fig. 59. Stock Tile Units

 When ordering the 5" × 12" tile shapes, which are laid on the side, the contractor should state that the
usual allowance of 6-inch and 9-inch length cuts be included for use in piers and other narrow places, so as to
reduce the cutting of tile on the job to a minimum; also, enough half and full closures should be ordered for
use at window and door openings. See Fig. 59 and Hollow Tile Problem on opposite page. When it comes to
the case of the 12" × 12" tile, it is an easy matter for bricklayers to split off one or more cells to get the proper
shapes for closures, but the usual allowance of half-lengths should be ordered. Enough 1-inch tile slabs should
be included for use in leveling up the wall for joist bearings.
Tile is calculated in terms of pieces, and to arrive at the number required, use the same square feet
dimensions you would for common brick backing and multiply by the proper one of the following
coefficients:

C T Q
Dimensions of
Coefficient
Tile Face
4" × 12' 2.6
5" × 12' 2.15
12" × 12" 0.94

As the face brick is bonded to the tile backing by a double header bonding course, as shown on page 25,
the amount of tile will have to be reduced accordingly. For instance, if 12" × 12" tile are used, the bonding
course occurs every sixth course and one-sixth of the tile should be deducted, but at the same time, there must
be added brick-size hollow tile at the rate of 12 to every 20 square feet of wall surface for use behind the
stretchers in the bonding courses.
Or, if 5" × 12" tile are used, the bonding course occurs every fifth course and one-fifth of the tile should be
deducted, and brick-size hollow tile at the rate of 12 to every 16 square feet of wall surface should be added
for use behind the stretchers in the bonding courses. When the backing is 8 inches thick, an additional course
of brick-size tile should be calculated behind every bonding course. If the brick-size tile cannot be obtained in
the local market, an equal number of common brick will answer the purpose just as well. Two to three per cent
should be added to all tile quantities calculated, to provide for waste.
In giving the following examples of estimating quantities it is not meant to indicate that each wall of the
house is necessarily to be estimated by itself, but simply to show the way of estimating any extent of wall.
Except in very elaborate and diverse elevations, the best way is to figure on the total surface of the four sides
in one operation. This is the more easily done as, generally speaking, opposite sides of the house are of like
area.
 PROBLEMS IN ESTIMATING QUANTITIES
B P
To find the number of standard size brick, face and common, laid in a sixth course
Common Bond with a 3/8-inch joint, for an 8-inch gable wall, 25 feet wide and 18 feet high
from grade to eaves and thence to ridgepole 12 feet. The 12-inch basement wall is 71/2 feet
high, 4% feet being below grade. There are 4 windows each requiring an opening of 3'-6"
× 5'-2" and 1 window requiring an opening of 2'-6" × 4'-2". See window sizes page 22.
The basement windows being less than 10 square feet are disregarded.

F B
First find the area in sq. ft. for face brick:
Rectangle of wall 18' × 25' = 450 sq. ft.
Gable triangle 12' × 25' = 300 - 2 = 150 sq. ft.
Total area 600 sq. ft.
Deduct the 5 window openings, thus:
4 × 3'-6" × 5'-2" = 721/3 sq. ft.
1 × 2'-6" × 4'-2" = 105/12 sq. ft.
Window openings to be deducted 83 sq. ft.
Total area to be covered with face brick 517 sq. ft.
By Table 1, it takes 6.5 standard
size face brick per sq. ft. for Running
Bond with a 3/8" joint.
Hence, 517 × 6.5 = 3,360
Add 162/3% as per Table 2 560
Number of face brick required 3,920
Total of face brick to be ordered 4,000

C B
The common brick backing takes the
same number as face brick,
except that we deduct the 162/3% added
to the face brick quantity as per Table 2.
Hence, the number of common brick for
backing is 3,360 - 560 = 2,800
As the wall from grade to first floor
is three brick thick, the same as the
foundation wall, it requires two tiers
of common brick and, therefore, an
additional tier must be figured in.
Hence, 25' × 3' or 75 sq. ft. at 6.5 per sq. ft. = 488
The 4'-6" of foundation wall, being
three brick thick, gives us 25' × 4'-6"
× 3 or 388 sq. ft. to figure on. Hence,
common brick for foundation is 388 × 6.5 = 2,197
Total common brick required 5,485
Total common brick to be ordered 5,500

H T P
 By referring to pages 25 and 26, it will be seen that four courses of brick with a 3/8-inch
joint equal in height two 5" × 12" tile, so that, in our present example, if we wish to use
the 3/8-inch joint, we shall have to introduce our bonding course of brick every fifth instead
of every sixth course. This would also naturally involve a slight change in the number of
face brick required. That is, instead of adding 162/3% or we should have to add 20% or 1/5
to the number required for Running Bond, in order to get the right number for fifth course
Common Bond and, in consequence, we subtract 20% or one fifth from the backing tile
wanted. With these changes understood, our problem for a hollow tile backing for the
gable wall will work out as follows:
If the hollow tile backing is started at grade, the tile and face brick area will be the same. But as, in the
present case, we start the tile backing from the first floor, we subtract the area of the wall from grade to first
floor or 25' × 3' = 75', and get 517 - 75 or 442 sq. ft. to be backed with tile.
The closures for horizontal tile are figured separately. A full and a half closure are respectively 12 and 6
inches in length and amount to about one foot in height, and hence cover an area of 3/4 sq. ft. on each side or
11/2 sq. ft. on both sides of the opening. As the height of our five window openings is approximately 25 feet,
we have 25 × 11/2 = 371/2 sq. ft. to be deducted from area of regular tile surface, giving 442 - 371/2 or 4041/2 sq.
ft.
As per coefficient table, page 106,
870
we have 404.5 × 2.15 =
Deduct 1/5 of tile for brick bond 174
696
Add 3% for wastage or 21
Total number of tile to be ordered 717
Requiring 4 closures, 2 full and 2
half, for each foot of height (both
sides), we need 25 × 4 or 100 closures
Add 3% for wastage or 3
Total number of closures needed 103
Order 52 of each size.
Brick-size tile, 12 to every 16 sq. ft.
>needed. Hence, 442 ÷ 16 gives about 336
28, and 12 × 28 =
Add 3% for wastage or 10
Total brick-size tile to be ordered 346

E L R
The usual method of estimating the labor bill for brickwork or tile is to reduce it to the Placing Brick and
Tile
amount per thousand brick or tile placed, which not only covers the bricklayers' time, but the
mortar, the necessary labor for mixing it, and the labor tending the bricklayers. This, of course, varies in
different localities and with the different kinds of brick or tile, mortar, and joints. The contractor is urged to
keep an accurate record of the number of brick or tile laid per day, the amount of mortar of various kinds used,
and the number of bricklayers for which one laborer is necessary, so that he may determine for himself, from
the total, the unit costs per thousand for placing brick or tile according to different specifications.
It must be carefully noted that such items as arches, piers, panels, special bond patterns, etc., require
additional time for execution, depending upon their nature. The contractor will have to be guided by his own
experiences in making allowances for the additional labor necessary for this work.
It is difficult to estimate the labor required for building a fireplace, due to the variety of Building a
Fireplace
designs and the necessary amount of cutting and fitting required. Therefore many masons
estimate this work at so much per fireplace or at a unit price per thousand brick. It may be said that a
bricklayer should lay the face of a fireplace 5 to 6 feet wide and 4 to 5 feet high in ten hours, and the fire brick
lining in from 4 to 6 hours. It will take about 4 hours' time to lay the entire hearth. One-half hour of laborer's
time should be allowed for every hour of bricklayers' time.
Cleaning
Brickwork
 The cost of cleaning and pointing face brickwork will vary with the kind of brick to be cleaned, as it is
easier to clean brick with a smooth surface than with a rough texture. An experienced man should clean 95 to
100 smooth brick or 75 to 80 rough brick per hour.
For one-half inch plaster coating, composed of one part Portland cement to two parts sand, Waterproofing
Foundation Walls
2 bags Portland cement and 4 cubic feet of sand will be required to cover one square, that is,
100 sq. ft. of wall surface, and it will require one-half hour of laborer's time for mixing. An experienced
workman and helper should cover from 40 to 45 sq. ft. of surface per hour.
For a coating either of hot asphalt or of pitch, to be well applied with a heavy mop, approximately 200
pounds of material and a half day for two men will be required to cover 10 squares of wall surface. About one
gallon of creosote sizing would be required per square, with only one-half to a quarter as much labor as for the
waterproofing.

H M
The storage space for all materials should be convenient to the building, and where the team can reach it so
that rehandling may be avoided.
When face brick are delivered on the job, they should be immediately compared with the Face Brick
sample, previously selected, for color, size, and quality, to prevent any misunderstanding later when they are
laid in the wall. If shipped by freight, they should be examined before being unloaded from the car. Face brick
should be stacked in neat piles, laid either on edge, face up and protected with straw, or on their sides in such a
way as to protect the faces. Laborers, in carrying face brick to the mason, should place them face up for the
convenience of handling.
Except on large jobs, common brick are not usually stacked. They are dumped in a pile Common Brick and
Tile
which makes it easier to wet them down thoroughly as explained later. Hollow tile should be
stacked in neat piles to prevent undue breakage, each size and shape being piled separately.
Lump lime should always be stored in a covered box to keep it dry. This box should have a Lime and Cement
hinged opening on one side, at the bottom, from which the lime may be conveniently removed. Lump lime
should be slaked at least a week before used to allow for thorough hydration and cooling. Hydrated lime and
cement should be carefully protected from the weather by stacking the sacks on planks laid on the ground and
by a covering of planks and tarpaulin.
The sand pile should be located as near the mortar box as possible for convenience in Sand
handling. In case the sand needs screening, an the sand pile should be located at such a distance from the
mortar box that when the sand is thrown through the sieve, it will form a pile adjacent to the mortar box.
All brick, especially the softer grades of common brick, should be thoroughly wetted just Wetting Common
Brick
before being placed in the wall, but not made so wet as to cause sliding on the mortar. The
object of this wetting is to prevent the bricks from absorbing moisture from the mortar which must be allowed
to dry slowly so as to obtain a good bond. If they are laid dry, the bricks will quickly take up a large amount of
water from the mortar, preventing proper setting and adhesion. Water increases the weight of brick and
consequently the labor of handling, so that some workmen are inclined to lay them dry. This should not be
allowed except in freezing weather, when the conditions require quicker setting. Good mortar bond is essential
to a good wall.

W D C W
In latitudes where the winter temperature is prevailingly below freezing, all material for mortar, including
water, should be heated. If this is done, the mortar will take its initial set before it freezes and no damage will
result. In extremely cold weather, added precautions should be taken in case of footings by protecting them
with manure. The following suggestions will be found useful for cold weather work.
When being laid the brick should be thoroughly dry; and if possible warmed. No bricks with ice on them
should be laid in the wall, and cement or cement-lime mortar should be used to get quick setting. For heating
sand and gravel, a corrugated sheet metal culvert, about 20 inches in diameter and about 10 feet long, may be
used. A wood fire is built in the ends of the pipe over which the sand and gravel are piled. This easy and
simple method will melt all frozen lumps in the material and dry out the resulting moisture.
 Where city water pressure is available, the water may be heated in a coil attached to the main and large
enough to have a fire built in the center, a very simple and efficient method which any plumber can easily
install. Place a sheet-iron guard around the coil to conserve the heat. This equipment proves very satisfactory,
as it warms the water as fast as it is drawn off through the hose. The entire installation may be found on the
market at a comparatively small cost. Without such an arrangement the water may be heated in an ordinary
iron kettle over a wood fire. Water should never be heated to the boiling point, as too high a temperature will
injure the setting properties of the mortar.
A temperature of about 165 degrees, or the same as generally required for household uses, is best.
If the above conditions are met, brickwork may be continued practically throughout the entire winter,
except only so far as the comfort of the workmen dictates. They will usually quit at about 20 degrees above
zero, depending somewhat upon other weather conditions. If it is not too windy, they will work outside in a
lower temperature than when it is very windy. A shelter, however, may very easily be constructed for the
workmen by nailing a few 2" × 4" scantlings upright to the scaffolding with another 2" × 4" nailed along the
top as a support for a tarpaulin. A salamander behind this shelter will make it quite comfortable for the
workmen as well as help the mortar to set. As the use of wood in the salamander makes a too intense and
irregular heat, besides giving off more or less smoke, coke is recommended. The amount of coke required on
an ordinary job is so small as to be almost negligible.
The wall at any one point should not be carried very high in one day. It is better to work around the entire
building a few feet at a time rather than to work on one side and carry the wall six or more feet high. Walls
thus erected are apt to get out of plumb from the alternating effect of the night cold and the day sun.
As soon as the floor joists of any story are set in place and floored, the window and door openings of the
floor below should be tightly closed, either by the permanent sash or by temporary boarding or building paper,
so that salamanders may be placed inside to dry out the building thoroughly. Once a day the building should
be aired.
If the above suggestions are followed, there is no reason why brickwork should not be continued through
the average winter months. The extra work accomplished during the usually dull season is worth more to the
contractor than the trouble he has taken or the additional cost of labor.
GLOSSARY OF USUAL TERMS IN BRICK LAYING
Angle Iron. A structural piece of steel in the form of a 90°
angle used in certain situations to sustain brickwork.
Backing. The part of the wall behind the face brick.
Bat. Any part of a brick intentionally or accidentally broken
off.
Bed. The horizontal surface on which the bricks of the wall lie
in courses. Also, the mortar on which the brick rest.
Bed Joint. A joint between two horizontal courses of brick.
Belt Course. A horizontal course of brick or other material
usually projecting, and generally in line with window sills
or heads.
Bench-Mark. A well defined mark, accurately established, in a
protected location on some immovable object, as a point
of reference.
Bond. The overlapping of brick in various ways so as to give
both longitudinal and transverse strength to the wall, and
at the same time produce a pleasing appearance.
Breaking Joint. The placing of brick so that no two vertical or
head joints come immediately over one another.
Buttered Joint. A very thin mortar joint made by scraping a
small quantity of mortar with the trowel on all edges of
the brick and laying it without the usual mortar bed.
Cell. One of the hollow spaces in building tile.
Centering. The temporary frame or template on which an arch
is turned.
Chase. A vertical recess on the inside face of a wall formed by
omitting one or more bricks in each course to
accommodate plumbing, heating, or other pipes.
Chimney Breast. The projection on the interior or exterior face
of a wall caused by fireplace or flues.
Closure. A quarter or three-quarter brick to close, when
required, the end of a course, as distinguished from a half-
brick. This term equally applies to tile.
Coping. A row of brick, usually projecting, used to cap or
finish the top of a wall and protect it from the weather. It
is usually laid up in very rich Portland cement mortar with
tooled joints.
Corbel. One or more courses of brick projecting from the wall
to form a support.
Course. A horizontal row of brick in a wall.
Culling. Sorting brick for size, color, and quality.
Culls. The brick rejected in culling.
Diaper. Any continuous pattern in brickwork of which the
various bonds are examples. It is usually applied however,
to diamond or other diagonal patterns.
Edge-set. A brick set on its narrow instead of on its flat side.
Efflorescence. The deposition of a white powder or crust on the
surface of brickwork, due to soluble salts usually in the
mortar but sometimes in the brick, and, drawn out with
the moisture by the sun, left as a deposit on the surface.
Brick clays containing these salts are now cured by using
a carbonate of barium. Against mortar efflorescence care
should be taken to protect all brickwork at eaves and sill
courses from excessive moisture. Also Whitewash or
Whitewashing.
Face Brick. A well-burned brick, especially prepared, selected,
and handled to secure attractive appearance in the face of
a wall, as distinguished from common brick as used for
backing or other structural work.
Face. The long, narrow side of a brick, specially treated in the
manufacture of face brick to produce certain color tones
and textures.
Fire Stop. A projection of brickwork on the walls between the
joists to prevent the spread of fire or vermin.
Flat Stretcher Course. A course of stretchers set on edge and
exposing their flat sides on the surface of the wall.
Frequently done with brick finished for the purpose on the
flat side, such as enameled or glazed brick.
Flue. A passage in a chimney especially for the exit of smoke
and gases, one or more of which may be enclosed in the
same chimney.
Flue Lining. A smooth one-celled hollow tile for protecting
flues.
Footing. The broadened base of a foundation wall, or other
super-structure.
Green Brickwork. Brickwork in which the mortar has not yet
set.
Grout. Rich mortar made very thin so that it will readily run
into the joints of brickwork and fill them.
Header. A brick laid on its flat side across the thickness of the
wall, so as to show the end of the brick on the surface of
the wall.
Header Course. A course composed entirely of headers.
Head Joint. A joint between the ends of two bricks in the same
course. Also Vertical Joint.
Hearth. That portion of a fireplace level with the floor, upon
which the fire is built. The rear portion extending into the
fire opening is known as the back hearth.
Lead. A part of the wall at the corners, or elsewhere when
needed, built in advance of the rest of the wall as a guide
to which the line is attached.
Lime Putty. Slaked lime in a soft puttylike condition before
sand or cement is added.
Line. The string stretched taut from lead to lead as a guide for
laying the top edge of a brick course.
Lintel. A horizontal support for brickwork over an opening.
Mantel. A shelf projecting beyond the chimney breast above
the fireplace opening.
Nogging. A filling of brick between the roof rafters from wall
plate to roof boards for the purpose of making the
building wind-tight.
Pointing. Inserting mortar into the joints after the brickwork is
completed, in order to correct defects left in the progress
of the work.
Quoins. Projecting courses of brick at the corners of buildings
as ornamental features.
Racking. Laying the end of the wall with a series of steps so
that when work is resumed, the bond can be easily
continued. More convenient and structurally better than
toothing.
Reveal. The vertical side of a window or door opening from
face of wall to frame.
Rowlock Course. A course of headers laid on the edge instead
of on the flat side of the brick as usual.
Salmon Brick. The softer brick of the kiln suitable for places
protected from outside exposure or where great crushing
strength is not required.
Selects. The bricks accepted as the best after culling.
Shove Joint. A vertical joint filled by shoving the brick, when
it is being laid in the bed of mortar, against the next brick.
Also Shoved Joint.
Skewback. In brickwork, a brick or stone cut to make an
inclined surface for receiving thrust or pressure, as of an
arch.
Slush Joint. A vertical joint filled by throwing mortar in with
the trowel after the bricks are laid. Also Slushed Joint.
Smoke Chamber. The space in a fireplace immediately above
the throat, where the smoke gathers before passing into
the flue, and narrowed by corbeling to the size of the flue
lining above. Also Smoke Cavern.
Soldier Course. A course of stretchers set on end with the face
showing on the wall surface.
Splay. A slope or bevel, particularly at the sides of a window or
door.
Story Pole. A pole on which the height from joist to joist, as
well as all intermediate openings, brick courses, etc., is
indicated.
Stretcher. A brick laid on its flat side so as to show its face on
the surface of the wall.
Template. Any form or pattern, such as centering, over which
brickwork may be formed.
Thickness of Wall. The thickness of a wall stated in terms of
brick, inches, or tiers, thus:

In Number
In Inches. In Tiers.
of Brick.
One brick 4" 1 tier
Two " 8" or 9" 2 tiers
Three " 12" or 13" 3 tiers
Four " 16" or 17" 4 tiers

Throat. An opening at the top of a fireplace through which the

smoke passes to the smoke chamber and chimney.
Tier. One of the four-inch, or one-brick, layers in the thickness
of a wall. (Gilbreth).
Toothing. The method of building the end of a wall so that the
end stretcher of every alternate course projects one-half
its length, against which another wall may be built.
Toothing-in. Joining a new wall to an old toothed wall.
Trimmer Arch. A brick arch built in front of and below a
fireplace opening to support the hearth, abutting on the
fireplace foundation and thrusting against the header joist.
Tuck-pointing. The filling in of joints in old brickwork with
fresh mortar, usually cement.
Vertical Joint. Same as Head Joint.
Washing Down. Cleaning the surface of the brick wall, after it
is completed and pointed, with a mild solution of muriatic
acid.
Water Table. A slight projection of the lower courses of
brickwork at the base of a building.
Webb. The thin wall bounding and separating the cells in
hollow tile.
Whitewashing, Whitewash. See Efflorescence.
Wind Shelf. The ledge back of the damper at the bottom of the
smoke cavern.
Withe. A partition between two flues in the same chimney.
 INDEX
Additional copies of plans, etc. 41
Adobe, first brick made 5
in America 7
Aim of this Manual 5
America, brick manufacture and use in 7
American Bond 33
American Face Brick Association 104
Anchors, for joist 19
for roof plate 20
Angle Irons, use of 23
Angles in wall construction 21-22
best method for 22
Arches, face brick 23
Architectural Symbols table of 40
Asbestos Shingles 37-38
Ash Chute for hearth 30
Ash Pit for fireplace 18
Asphalt for waterproofing 18, 108
Asphalt Shingles 37-38

Babylonian origin of brick 5

Backing, common brick 15, 19, 105
hollow tile 15, 25, 106
Basket Weave Pattern 35
Bats, care in using 33
Bays, laying corners of 21
Beauty of House, economic value 11
Bill of Materials, see Quantity Survey
Bonding, face brick to common 18-19
face brick to frame 27
face brick to hollow tile 26
in foundation walls 17
Bonds, see Face Brick Bonds
Brick, burning of 7
common, see Common Brick
face, see Face Brick
manufacture and use in America 7
method of laying 17
on edge or flat 31
per square foot, table 104
story of 5
treatment for color 7
Brickmaking, ancient and modern 6-7
Brick Veneer, see Face Brick Veneer
Brickwork, extent of ancient use 5-6
in England and America 6-7
in Middle Ages 6
mortar joints used in 35
strength and rigidity of 33
Builder, opportunity for the 8
Building a Home, importance of 10
Buttered Joints 19, 25, 35

Casement Windows 23
Cement, for waterproofing 18, 108
handling 108
in mortar 36, 104
Cement-lime Mortar 36, 104
Cement Plaster, when used for flues 21
when used for waterproofing 18
Chimneys, interior and exterior 20, 21
with hollow tile construction 26
with veneer construction 27
China 6
Clays in brickmaking 7
Cleaning down wall 24, 26
labor for 108
Closing in building 109
Closures, brick 34
 hollow tile 25, 106, 107
Coefficients for tile, table 106
Coke for salamanders 109
Cold Weather, work in 109
Color Effects, in brick wall 8
Comfort and Health, in brick house 11
Common Bond 33
Common Brick, compared with face 16
for backing 15, 19, 105
handling 108
hard-burned 6, 17
in place of tile 106
quantities required 105, 107
selected 16
wetting before use 108
Comparative Costs, in percentages 12
Concave Mortar Joint 35
Concealed Bond 19
Concrete, for footings 17
for step forms, path borders, etc. 31
Convex Mortar Joint 35
Copies, plans and specifications 41
Corbeling, between joists 19-20
for chimney support 18
in fireplaces 30
Corners of Wall, not right-angled 21-22
Costs, initial and final 9, 12
getting a unit of 108
percentage differences 12
Cradle of human civilization 5
Creosote in damp proofing 18

Dampness, how to prevent 15

Dean & Dean, architects 40
Depreciation, in value of house 10
Diamond Patterns 34
Door Frame Sizes, table of 23
Door Sills, in brick construction 22
in hollow tile construction 26
in veneer construction 28
Double Header Bond 19, 25
Drains, at base of foundation walls 17
Drying Brick, before setting in kiln 7
Drying out building 109
Dry-press Brick 7

Economic merits of face brick 9

Economic value of beauty 11
Effect of bond and mortar joint 9
Efflorescence 15
Egypt, brickmaking in 6
England, brickwork in 6
English and English Cross Bond 33-34
English Country Houses 6
Estimating, amount of common brick 105
amount of face brick 104
amount of hollow tile 106
Euphrates Valley 5

Face Brick, arches 23

artistic possibilities of 9, 36
bond or pattern in 9
bonding to common 18-19
bonding to frame 27
bonding to tile 26
bonds 33-35
care in making and handling 16
color and texture 7-8
handling on the job 108
inspection of 108
pre-eminent merits of 9
quantities required 104, 107
standard size of 104
veneer on old frame 16, 27
 wastage 105
Face Brick Construction, comfort of 11
economy of 9, 12, 38
fire-safety of 38
solid 16,18
types of wall 15
Face Brick Veneer Construction 15, 26, 28
on old frame houses, etc. 16, 27, 28
Fire Brick, in fireplaces 30
Fireplaces, construction of 29
damper, flue, hearth 30
designs 30-31
foundation for 18
labor for 108
openings, table of 29
Fire Causes, interior and exterior, table 38
Fire Protection 11
fire-resistive shingles 37-38
interior protective measures 38
Fire Protection for the roof 37
to be increased 37
Fire Stops 19
check vermin 20
right and wrong practice 20
when not needed 24-25
Flat Brick Arches, construction of 23
Flemish Bond 34
Flemish influence in England 6
Floors and Walks of brick 31
Flues and Flue Linings 21
Flush-cut Mortar joint 35
Footings, for foundations 17
for veneer on old frame 28
Foundation Walls 17
waterproofing 18
Frame Construction, up-keep and depreciation 10
veneering old 16-27-28
 weakness of 15
Frames, window and door 22-23
Freezing Weather, work in 109
Fundamentals of building 5
Furnace Flue Cleanout 21
Furring, kinds of 24
when, and when not, needed 15, 24, 25

Garden Walls, bond in 34, 105

of face brick 32
Gate Posts, face brick 32
General rule for brick quantities 104
Georges, The, days of 6
Gothic Epoch of building 6
Gravel, for wide mortar joints 36
Greek Crosses, seen in bonds 34
Green Brick 7
Green Brickwork, in wall 18
Grounds 24
Grouting of brick walks 31
Growing demand for brick building 8
Gypsum Board, as fire retardant 38

Handling Materials 108

Hearth, The 30
Henry VIII, times of 6
Herringbone Pattern 35, 105
Hollow or Vaulted Brick Wall 24
Hollow Tile, backing for face brick 5, 15
bonding to face brick 26
brick-size 106
closures 25, 106, 107
construction 25, 26
handling 108
methods of laying 25
quantities required 106, 107
reinforced lintel 26
 sizes of 25, 106
"split furring" 24
table of sizes 106
wastage 106
Home-building, importance of 10
Homes, shortage of 14
Hydrated Lime 37, 104

Increasing Profits 8, 28
India 6
Insurance, saving on 11
Israel in Egypt 5

Joints, slushing of 17, 19

Joist Anchors, beveling ends of 19
Joslin, Arthur W., on the hollow wall 24
Juergens, Alfred, artist 40

Labor Required 108

Lath, where and how placed 20
Laying out work for brick 23
for hollow tile 26
Leads, laying up at corners 17
Lime, handling 108
Lime, lump or hydrated 36, 37, 104
Lintels and Arches 23
Lumber 13-14

Magna Charta, days of 6

Maintenance or Upkeep 10
Mesopotamian Plain 5
Metal Wall Ties 19, 27
Mexico 7
Modern Brick Making 7
Mortar Colors 36
Mortar Joints 35
Mortars, mixing and tempering 36-37
 table of mixes 104
Muriatic Acid, for cleaning walls 24

Nail Holds, for furring 20

Nails, as anchors or ties 24, 27, 28
National Board of Fire Underwriters 38
Nebuchadnezzar 5
Nogging, where, and where not, needed 20

Octagon or Splay brick 21

Offsets in chimneys 21
Openings 22
supports for 23
Origin of brickmaking 5
Ornamental Brickwork, outside 30-32

Patterns in brickwork 34-35

Paying Investments 27
Percentages, of brick added for bonds 105
of difference in costs 12
Pergola Posts, face brick 31
Persia 6
Peru 7
Pitch for waterproofing 18, 108
Plans and Specifications, prices 40-41
Plastering without furring 24-25
Pointing up wall 24
Porches, bond in walls of 105
of face brick on old buildings 28
Protection, of bricklayers in winter 109
of the day's work 19
Putty, lime 37

Quantities of Materials 104, 107

Quantity Survey 40
Queen Anne, days of 6
Raked Mortar Joint 35
Reinforcing, of pergola and gate posts 32
of tile lintels 26
Relieving Arches 23
Repp, Geo. W., architect 17
Reversal of Plans 40
Rodded Mortar Joint 35
Roman Brickwork 6
Roof, fire-resistive material for 37
point of danger in fire 37
Roof Plate Anchors 20
Rowlock Courses 18, 35
effect on quantities 105
in arches 23
Running Bond 33

Salamanders, use of 109

Sand, handling 108
for mortars 36
Sand-mold Brick 7
Sargon of Akkad 5
Scaffolding 18
Scribing Bead 23
Segmental Face Brick Arches 23
Semi-circular Face Brick Arches 23
Sentimental Value of the house 11
Sewage Disposal 40
Shingle Tile 37-38
Sills, window and door 22
Sizes, common brick 105
hollow tile 25, 106
standard face brick 104
Skewbacks, in arch construction 23
Slaking Lime 37
Slate Shingles 37-38
Slop-mold Brick 7
Slushing Joints 17, 19
Soldier Courses 18, 35
effect on quantities 105
Solid Face Brick Construction 15, 18
Spanish in Mexico and Peru, the 7
Specifications and Plans 40
Splay or Octagon Brick 21
Staff Bead or Brick Mold 23
Steel Lintels 23, 28
Steps, brick 31
Stiff-mud Brick 7
Storage Space 108
Store Fronts Veneered 28
Stretcher Bond 33
Striking Joints 17, 19
Stripped Mortar Joint 35
Struck Joint, the 35
when to avoid 19
Structural Merits of face brick 9
Stucco, veneering old 27
weakness of 16

Tables
Architectural Symbols 40
Coefficients for Tile Quantities 106
Comparative Costs 12
Door Frame Sizes 23
Fire Causes 38
Fireplace Openings 29
Flue Linings 21
Mortar Mixes for 1000 Brick 104
Mortar Mixes for 1000 Tile 104
Number Brick per Square Foot 104
Percentages Added for Bonds 105
Tile Sizes 106
Window Frame Sizes 22
Tar, for waterproofing 18, 108
Tempering Mortars 37
Terra Cotta Flue Linings 21
Texture of brick 8
Thickness of walls 18, 111
Tower of Babel 5

Upkeep, see Maintenance

Value of Face Brick House, artistic 11, 16

economic 9, 11
selling or renting 11
sentimental 11
Vaulted or Hollow Brick Wall 24
Veneering, see Face Brick Veneer
Vermin Stops, see Fire Stops
Vitruvius on elements in architecture 5, 9
V-tooled Mortar Joint 35

Walks and Floors of brick 31

estimating brick for 105
Walls, hollow tile 15, 25
methods of laying 12" 20
solid brick 15, 18
veneer 15, 26
when 8" or 12" 18
Washing down, see Cleaning down wall
Wastage, of brick 105
of hollow tile 106
Wastes of War 13
Waterproofing Foundation Walls 18
labor for 108
Water Tables 18
Weathered Mortar Joint 35
Wetting Common Brick 108
Wide Choice, in color and texture 8
Wide Mortar Joint, how secured 36
Window Frames and Sash 22
table of sizes 22
Window Sills, in brick construction 22
in hollow tile construction 26
in veneer construction 28
Wire-cut Brick 7
Withes in chimneys 21
Wood Shingles 37
Work in cold weather 109

LIST OF ILLUSTRATIONS
HALF-TONES
Page
Frontispiece 4
Brickwork of Old Persian Tomb 6
Carpenters' Hall, Philadelphia 7
Face Brick Bungalow, Evanston, Ill. 10
Face Brick Bank, Detroit, Mich. 10
Face Brick Bungalow, Windsor Park, Ill. 11
Face Brick Library, Coatsville, Ind. 11
Face Brick Store Front, Birmingham, Ala. 12
Face Brick School, Highland Park, Ill. 13
Face Brick Store Front, St. Louis, Mo. 13
Face Brick House, Buffalo, N. Y. 14
Face Brick Bungalow, Atlanta, Ga. 15
Veneering over Old Frame 16

ZINCS
Page
Brickmaking in Egypt 6
Brick Footing 17
Types of Basement Walls 18
Concealed Bond 19
Metal Wall Ties 19
Good and Bad Joist Anchors 19
True Corbeling between Joists 19