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[WALTER E. OLSEN v. MATSON](https://www.lawyerly.ph/juris/view/cdc2?user=fbGU2WFpmaitMVEVGZ2lBVW5xZ2RVdz09)
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[ GR No. 5759, Aug 22, 1911 ]

WALTER E. OLSEN v. MATSON +

DECISION

19 Phil. 577

[ G. R. No. 5759, August 22, 1911 ]

WALTER E. OLSEN & CO. AND HARRY THURBER, PLAINTIFFS AND APPELLANTS, VS. MATSON, LORD & BELSER COMPANY, DEFENDANT AND APPELLEE.

D E C I S I O N

MORELAND, J.:

This is an appeal from a judgment of the Court of First Instance of the city of Manila dismissing the plaintiffs' complaint upon the merits after trial with costs.

The action is founded upon a written agreement between the plaintiffs  and the defendant,  Matson, Lord  & Belser Company, for the construction of  a reservoir constituting a part of the water system of the city  of Manila.  The plaintiff, the Manila Construction Company, is a subcontractor, the original contract for the construction of said reservoir having  been made between the  Matson, Lord & Belser Company and the city of Manila.  Upon application to the court soon after the action was  commenced,  the city of Manila was made a party defendant  and is, in reality, the only defendant in the case which is  defending.  The contract  between the Manila  Construction Company and the Matson, Lord & Belser Company was  exactly the same in its terms as the contract between the  Matson, Lord & Belser Company and the  city of Manila  except as to  the prices to be paid for the various  classes  of work.  As a necessary result,  if  the Matson, Lord &  Belser  Company is liable  to the plaintiffs upon the contract between  them, then the city  of  Manila is liable  to the  Matson, Lord & Belser Company upon the contract  between them,  the question before us being simply a construction of the terms of the contract.

The matter in controversy relates solely to the building of the reservoir.  Paragraph 14 of division E  of  said contract  provides:
"The entire inner  surface of the reservoir shall then be lined  in  the following manner: Over all surfaces in solid rock without defects a plaster coat shall be applied of  the same  consistency and by the same  methods as specified  for unlined sections of the tunnel.   On all surfaces of embankments, defective rock, or elsewhere where ordered by  the engineer a layer of concrete 4 inches in thickness shall be placed, and this layer shall be finished with a top skim coat conforming in all respects to the skim coat specified for lined sections of the tunnel.  All linings shall be kept wet and  protected from the sun until entirely set and to the satisfaction of the engineer,"
The references contained in the foregoing paragraph to lined and unlined sections of the tunnel refer to paragraphs 17 and 18 under division D of said contract, which read as follows:
"17. All interior surfaces of unlined tunnel sections shall be given  a plaster coat of cement mortar composed of 1 part cement and 1 part sand upon the  scored surfaces heretofore described.  This plaster coat shall be as thin as possible, flowed and troweled to a smooth and true surface, and shall in surface and appearance be equal to a plaster's finish coat.

"18. All lined sections or  portions of sections and  all chambers shall, immediately after forms are removed and pointing  done, have a skim coat of cement mortar, consisting of 1  part cement and  1 part  sand, applied by a  skillful plasterer in a workmanlike manner.   This  skim coat shall in surface and  appearance be equal to a  plaster's finish coat."
The plaintiff  alleges that it has placed  upon the inner surface of the reservoir a plaster  coat to the extent of about 43,000 square yards, for 41,592 of which it has not received pay.  Under  the contract  between  the  Matson, Lord & Belser Company and the city of Manila the contractor was to be paid 55 cents gold for each square yard of plaster coat placed on the inside  of the reservoir.  In  its subcontract with  the plaintiff the Matson,  Lord  & Belser Company agreed to pay to the plaintiff the sum of 44 cents gold for each  square  yard of plaster coat placed on the  inside of said reservoir.  The city asserts  that it is not  liable to the Matson,  Lord & Belser Company and, therefore, the latter is not liable to the plaintiff, for the placing of  said 41,592 square yards of alleged plaster  coat for  the  reason that said 41,592 square yards is not plaster coat but skim coat, the city maintaining that there is a vital distinction between the two.  The  city contends that under the terms of the contract it is not liable to pay anything whatever for the so-called skim coat, as  it is a part of the concrete  lining and other  work for which the contract specifies  plaintiff shall be paid $9.18 per cubic yard, claiming that the plaintiff, in order to complete the work under the terms of the contract, was obliged to place upon the outside surface of the concrete lining of the reservoir the skim coat mentioned in the contract, and that the payment  for said skim coat was included in the $9.18 per cubic yard paid  by  the city to the plaintiff for the concrete work in  said reservoir.

The contention of  the parties in  this  action is clearly presented by the letters passing between the various companies interested and the chief engineer of sewer and waterworks construction on behalf of the city prior to the termination of the work and the commencement of the action. They follow: "
    "EXHIBIT A.
   
    "MANILA, P. I., April 14, 1908.

"MATSON, LORD & BELSER CO.,

"Contractors, Manila, P.  I.

"Gentlemen: From estimates submitted by the  Government engineer for work done on the reservoir by the undersigned,  for the months of February and March,  1908, it appears that only four hundred and ninety-five square yards of plastering has  been allowed,  whereas  eight thousand five hundred  square yards of plastering has been laid and completed-on the base or bottom of the reservoir  and approximately one thousand square yards of plastering has been placed and completed on the corewall, this prior to April first.

"A protest is hereby entered and made against the action of the Government engineer in neglecting to include in his estimates submitted as above stated, the quantity of plastering that has been laid  and completed.  We hereby  make claim for payment for the plastering laid and completed on the inner surface of the reservoir as above stated, which had been completed prior to April 1, 1908, at the contract price.

"We feel that this  protest and  claim is just and is in accordance with the specifications and  with  the  contract between us.

"Yours, very respectfully,

     "MANILA  CONSTRUCTION  CO.,
      By "H. THURBER.

      "EXHIBIT B.
    
       "MANILA, P. I., April 30, 1908.

"Major J. F.  CASE,
"Chief Engineer,
Sewer and Waterworks Construction,  Manila, P. I.

"DEAR SIR: We beg leave to transmit, herewith, a. copy of a letter of the Manila Construction Company,  the subcontractor for the reservoir gatehouse, protesting against the estimates made for work done  on the reservoir for the months  of February and March, 1908.  It appears from said letter that an error was committed in estimating the amount  of plastering done during  those months.

"This letter is transmitted to you for  the purpose of requesting a rectification of the error, if any, and making an estimate covering the actual amount of plastering done during those months.

'Very respectfully, yours,
"__________ _______
    
     "EXHIBIT C.
    
      "MANILA, P. I., May 5,1908.

"THE MATSON, LORD & BELSER CO., Manila, P. I.
"(Por Mr. Wagner.)

"SIR: I have the honor to acknowledge receipt of your letter of the 30th April,  inclosing copy of a letter to you from the Manila Construction Co.

"It appears that Mr: Thurber confounds the plaster coat on unlined sections with the skim coat required as the finish for concrete lining.   This skim coat finish is  included in the price for concrete lining as per par. 17, page 63, of the contract.

"The estimates are approximately correct.

"Respectfully,
       "J. F. CASE, Chief Engineer,

      "EXHIBIT D.
     
      "MANILA, P. I., May 8,1908.

"THE MANILA CONSTRUCTION CO., Manila.

"GENTLEMEN : Referring to your letter of April 14 relating to estimate made by  the chief engineer of sewer and waterworks construction for  plastering in the inner basin on the reservoir, we beg leave to state that the same was forwarded to the chief engineer and  we are in receipt of a  reply thereto, a copy of which is  inclosed herewith for your information.

"Very respectfully, yours,

      "________ _____

      "EXHIBIT E.    
     
      "MANILA, P. I., October 12, 1908.

"MATSON, LORD & BELSER CO., Manila, P. I.

"GENTLEMEN : On behalf of the Manila Construction Co., whom I  represent,  I beg to make formal demand of you for the payment ofP36,600.96 Philippine currency, due the said Manila Construction Co. by you for 41,592 square yards of plaster coating on the inner surface of the reservoir, constructed by the said Manila Construction Co.

"This demand is based upon the contract entered into between yourself and the Manila Construction Co. on the first day of August, 1906, and the amount is computed from the estimated quantity of  plaster coating that has been finished on the inner surface of said reservoir, and accepted by the engineer in charge.

"An early answer is requested,

"Yours, very truly,

         "LIONEL  D. HARGIS,
"Attorney for Manila Construction Co.

        "EXHIBIT F.           

    "MANILA, P. I., October 15,1908.

"LIONEL D. HARGIS, ESQ.,

"Attorney for the Manila Construction  Co., Manila.

"DEAR SIR:  Your letter of October 12, 1908, to Matson, Lord  & Belser  Co.  demanding payment of  the sum of P36,600.96, alleged to be due the Manila Construction Co. 'for 41,592 square yards of plaster coating in the inner surface of the reservoir/ has been referred to us.

"As you know, the Matson, Lord  & Belser Co. has paid for all plaster coating done by the Manila Construction Co. that was allowed by the chief engineer.   We refer you to the letter  of the Manila Construction Co, to the Matson, Lord & Belser Co.,' dated April  14, which was referred to the chief engineer.  His reply of May 5 was transmitted to the Manila Construction Co.

"It  will be  noted that the chief engineer  claims that 'plaster coating on unlined sections is confounded with the skim coat  required as the finish for concrete lining.'  He claims 'this skim coat finish is included in price for concrete lining as per paragraph 17,  page 63 of the contract.'  According to the chief engineers construction of the contract, the plaster coat referred to by you is in fact the skim coat required on concrete lining.  He therefore refuses to make an estimate for this plaster coat  which you claim and takes the position that the contractor is  entitled  to  no pay for that work.       

"The Manila Construction Co., as subcontractor, agreed to carry out the Matson, Lord  & Belser  contract, and its right to this sum claimed by you depends entirely upon the proper construction of the  contract. If  you are correct, then the chief engineer is wrong, but in no event is the Matson, Lord & Belser Co. liable to the Manila Construction Co. unless  the city is liable  to the contractor.  It may be that the city engineer is wholly wrong in  his construction, but until he is convinced of his error,  if any, and recognizes the liability of the city, no liability attaches to the Matson, Lord & Belser Co.  In short, their liability to your clients depends wholly upon the liability of the city for this work. AH that can be done at this time is to submit your letter to the chief engineer and request that he make an estimate for the work as claimed by you.  This We will do and his reply will be transmitted to you immediately upon  receipt thereof.

"Very respectfully, yours,

         "HAUSSERMANN & COHN,

     pp" __________ ________
     
      "EXHIBIT G.
     
           "OCTOBER 15,1908.

"Major J. F. Case, Chief Engineer, Manila.

"DEAR SIR: We beg leave to call your attention to our letter to you dated April 30, 1908, in which we inclosed a copy of a letter dated April 14, 1908, of the Manila Construction Co. to ub.   Under date of October 12, 1908, the attorney of the Manila Construction Co. has made a formal demand upon  us for  payment for 41,592 square yards of plaster coating on the inner surface of the reservoir.  You as chief engineer refused to allow pay for the plaster coating on the inner surface of the reservoir on the ground, as we  understand it,  that the contractor is not entitled to pay for  such  work.   This action on  your part,  as we understand it,  is based on your construction of certain parts of the contract.  Inasmuch as the subcontractor is carrying out our contract which we made with the city, his right to pay for plaster coating depends upon a proper construction of our contract with the city.  As we have received no pay for this work  we can  not, of course, pay the subcontractor for the same.   However, to avoid any question about this matter, we transmit  that demand to you, requesting that you submit  an estimate of the amount of plaster coating done on the inner surface of the reservoir.  As you know, bur contract  with  the Manila Construction Co. for the construction of the reservoir is an exact duplicate of our contract with the city for that work, save and except that part relating to the prices.

"We  hope that you will give this matter your earnest attention, because we do not desire to be thrown into litigation over this matter.

"Very respectfully,

    "MATSON, LORD & BELSER COMPANY,
By " __________  _____________

      "EXHIBIT H.
     
           "OCTOBER 29, 1908.

"Messrs. MATSON, LORD & BELSER, Manila, P. I.

"GENTLEMEN: Replying to your letter of October  15, re plaster  coating of reservoir, I have the honor to state that the total  amount  of plaster  coat placed at the  reservoir under your contract with the city is 1,224.5 square yards. This  work was only completed during the present month, and has not yet been fully estimated to you.  It will  be included in the next estimate.

"You are mistaken in your statement of my knowledge of your contract with the Manila Construction Company. I know nothing of its terms.

"Respectfully,

           "_________  ________, Chief Engineer.

      "EXHIBIT I.
     

          "NOVEMBER 4, 1908.

"Major J. F, CASE,
"Chief Engineer,
Sewer and Waterworks Construction, Manila, P. I.

"DEAR SIR: We beg leave to acknowledge receipt this date of your letter dated October 29, 1908, in reply to our letter of October 15 in re plaster coating of reservoir.  In reply thereto we hereby enter our protest to your ruling and construction of the contract in  the matter  of the plaster coat of the reservoir.

"In this connection we beg leave to state for your information that section 34 of the contract between the Matson, Lord & Belser Company and the Manila Construction Co. is identical with  section 14, page 63, of the  contract of the Matson, Lord & Belser Company with the  city of Manila, that sections 35 and 36 of the contract with the above-mentioned subcontractor are identical with section 15, page 63, of this company's contract with the  city; that section 37 of our contract with the subcontractor is identical with section 16, page 63,  of our contract with the city; and that section 38 of our contract with the subcontractor is identical with section 17, page 63, of the contract between the city and this company.   Section 18 of the contract between this company and the subcontractor is as follows:

"'All the work  described herein shall be done under the general supervision of  the chief  engineer of  the  city of Manila, and to his satisfaction, and his decision in relation to estimates, classification of materials, or the interpretation, meaning or intent of the specifications, as well as other technical questions, shall be conclusive and binding on both parties to this  contract.'

"Section 1 of the contract between this company and the subcontractor is as follows:

"'The subcontractor  hereby agrees to provide  all the necessary machinery, including all suitable cars and necessary tracks, tools, apparatus,  and other means of construction, which shall be efficient, appropriate, and large  enough to effect a satisfactory quality of  work,  and at a rate of progress sufficient to complete the work within the  time specified, and to do  all the work and furnish all the materials necessary for the construction and  completion of the reservoir and gatehouse, as per contract of January 10, 1906, entered into by and between the contractor and the city of Manila,  and mentioned in said contract and according to the specifications issued by the department of sewer and waterworks construction, city  of Manila, for the construction of a gravity water supply for the said city.  The said work to be done to the satisfaction of the chief engineer of  the  said  city of Manila, and  if  at any time the  subcontractor's  plant  appears to the chief engineer or  contractor, to be inefficient,  inappropriate or insufficient to fulfill the above-named conditions, he may order that the subcontractor shall increase the  efficiency of  his  plant, change its character, and increase the amount of plant, and the subcontractor shall conform to this order.  The failure of  the engineer or contractor to give such order shall not relieve  the  subcontractor of his  obligation to insure the quality and quantity of work herein  provided.'

"Section 14 of the  contract between  this company and  the subcontractor is as follows:

"'The estimate of the amount of work done each month shall be made by the engineer as provided in section 20 on  page 24 of the contract with the city hereinbefore mentioned.   But  the value of such work will  be fixed by the contractor or its duly authorized  agent according to the rate  provided in this agreement.   The contractor  shall retain ten (10)  per cent of the estimated value as fixed by  the said contractor or his duly authorized agent as part security for  the  fulfillment of this agreement by the sub-contractor, according to the plans and specifications of the Chief Engineer of the city of Manila, and to  his satisfaction, and shall pay monthly, between the  1st and 10th day of each  month,  provided the chief engineer  has made  and submitted estimates and the same  have been approved by the city, to the subcontractor while carrying on  the  work, the balance not retained as aforesaid,  after deducting therefrom all previous payments and all sums to be retained or expended under the provisions of this contract.'

"Section 73 of the contract between this company and the subcontractor is as follows:

"'All of the work under this contract shall be done to the satisfaction  of the chief engineer,  who shall, in all  cases, determine the amount, quality, acceptability, and fitness of the several kinds of work and materials which  are  to be paid for hereunder, and who shall decide all questions which may arise as to the fulfillment of this contract on the part of the subcontractor, and his determination  and decision shall be precedent to the  right of the subcontractor to receive any money hereunder.'

"Under  date of October  12,  1908,  the subcontractor, through  its  attorney, demanded  pay for  '41,592 square yards of plaster coating on the inner surface  of the reservoir.'  Pursuant  to  your letter of October 29 you claim that only 1,224.5 square yards of plaster coat was placed at the reservoir.  You will see there is a great discrepancy between the claim of the Manila Construction  Co. and your statement under date of October 29, 1908, as to the amount of plaster  coat placed  in the reservoir.   We understand that the Manila Construction Co. claims that this difference arises in this way:

"The subcontractor claims that the entire inner surface of the  reservoir has been covered with  a  plaster coat, and that this surface amounts to more than 41,000 square yards. The subcontractor claims, as we understand, that the price stipulated for the concrete lining mentioned in section  17, page 63, of the city's contract, does not include the plaster coat thereon.   In other words, that the concrete lining is complete in itself without the plaster coat, and that the engineer is in error in not making an estimate of the amount of plaster coat placed on the  concrete lining and inner surface of the core wall.  This matter is now  of  vital importance, inasmuch as  suit has actually  been commenced against this company by the subcontractor for payment for that plaster coat.

"We therefore request that you again make an  estimate of the  amount of plaster  coat placed on the inner surface of the reservoir and submit the same to the Municipal Board for payment, and that you state your reasons for a refusal so to do. if such be your final decision.

"Respectfully yours,

   "MATSON, LORD & BELSER COMPANY,
By "____ _____

      "EXHIBIT J.     

          "NOVEMBER 15, 1908.

"MATSON, LORD & BELSER COMPANY, Manila, P. I.

"GENTLEMEN : In reply to your letter of November 4, I have the honor to state that the estimate of work done during the month of October has been sent to the Municipal Board, and 'the amount of plaster coat placed on the inner surface of the reservoir is therein fully estimated.'

Respectfully,

    "_________  __________, Chief Engineer."
The  contention thus presented is admirably summed up in that portion of Major Case's letter which says:
"It appears that Mr. Thurber confounds the plaster coat on unlined sections with the skim coat required as the finish for concrete lining.  The skim coat finish is included in the price for concrete lining as per paragraph 17, page 63, of the contract"
The  plaintiffs assert:
"Our contention is that the contractor has placed on the interior surface of  the reservoir 43,300  square yards of plaster coat for which it  has  been paid for only  1,719 1/2 square yards, leaving 41,588 square yards that have not been paid for.  According to the proofs, there is absolutely no  distinction between the 1,719 1/2 square yards paid for and the 41,588 square yards not paid for,  that  is to say, the only distinction is that the one quantity is paid for and the other not, and the case is submitted to this court for the resolution of that question."
We are of the opinion that the judgment must be affirmed. Our affirmance is based on the following grounds:
  1. There is, by the  terms of the contract itself, a vital difference between  "plaster coat" and "skim coat."
In the first place, there is no provision in the contract anywhere relative  to  payment for services rendered and materials furnished in putting on skim coats; independent of other work.  In other  words, under the terms  of the contract, "skim coat" has  no separate, independent existence as a thing apart.  It is regarded as  something in connection with  other  things  and other  services.   On the other hand, "plaster coat" has its own individual existence, its own independent functions, and forms no integral part of any other work.  It is  given a separate  paragraph in the contract and a value is therein  set for the  services rendered and materials furnished in putting it on, namely, 55 cents gold per square yard.  From this point of view, nothing could be recovered, under the terms of the contract, for placing the skim coat alone.  Its  existence has no set financial value.

In the second place, while the plaster coat  and the skim coat perform some functions which are identical, they perform others quite different.  Both fulfill  the office of making a smooth surface for the free passage of  the water, of preventing  the adherence of  foreign substances, and  of rendering easier the cleansing of the reservoir.  It is true also that their composition is the same.   Each is composed of  1 part cement and 1 part  sand.  But the point which is important is that the functions which are  vital to each are the very functions  which show the difference between them.  Under  the terms  of  the contract plaster coat was to be placed on those portions of the reservoir upon which, aside from the mere excavation, no work of any kind had theretofore been done, that is to say, on solid rock free from defects; while the skim coat was to be placed only on concrete surfaces.  The difference between  them consists  in the different ends they were to subserve as indicated by the different surfaces on which they were to be put.  A plaster coat placed  on a surface of solid rock torn apart by the forces  making the  excavation  would evidently perform a service different from and additional to that of a skim coat placed on the level, even and comparatively smooth surface of concrete adjusted to forms.   It is thus seen that, apart from the difference in  meaning signified by the technical definition of the two terms, plaster coat and skim coat, there is a real difference in their use and the results obtained thereby.  Such difference  is  emphasized by  those  provisions of the contract relative to the construction of the tunnel, which,  at a reading, disclose the different ends to which the two  substances were destined by the contracting parties.  We conclude, then, that plaster coat  and  skim coat are not the same thing  under the contract we are construing.
  1. The skim  coat is an integral part of the finished concrete lining and payment for the latter includes payment for the former.
That this is so we regard as having been clearly demonstrated by the proofs in the case.  The  arguments already adduced to show the difference between the plaster coat and the skim coat are equally effective in proving our present assertion, speaking from the  standpoint of the contract itself.   If the  skim coat has no independent or separate existence of its own, then it must be an integral part of some other structure mentioned  in the  contract by which it is completely swallowed up.  If it has no separate and independent value given to it as work performed and materials furnished, then  its value must be included in that of some part or structure to which it is attached;  for surely it was not intended that it should be composed and attached for nothing.   If the contractor  who provides and places it gets no pay for it as a separate part of the work, then he undoubtedly gets it as a part  of some other  work  or structure.

As we have seen, it is provided in the contract that the whole  interior  of the reservoir  was to be lined, certain parts with plaster coat,  certain parts  with 4  inches  of concrete surfaced with skim coat,  and certain parts with skim  coat  alone.   For part of  this work  payment  was separately provided.  For other parts  no provision  was made for separate payment.  Unless such work,  therefore, is paid for by being included  as  part of the  price  of other work, then  the contractor, under the terms of the contract, is not entitled to pay for doing such work.  This naturally and  inevitably follows  from the finding already made that the plaster coat is different from the  skim coat and  was intended  for a purpose  which  the  use of the latter  would not  accomplish.   It  can not fairly be assumed, however, that a contractor will voluntarily furnish materials and perform services for nothing; and we are accordingly forced to the conclusion that  he received his compensation for the  skim coat through  the  medium of the structure to which the skim coat  was attached.  And this is  precisely the contention of the  city in this case, as presented in the words of the chief engineer when he stated in  his letter to the defendant, the Matson, Lord & Belser Co., that Mr. Thurber confounded the plaster coat on unlined sections of the tunnel with the skim coat "required as the finish for concrete lining" and asserted the proposition that the "skim coat finish is included in the price for concrete lining as per paragraph 17, page 63 of the contract." The paragraph referred to reads as follows:
"17.  The prices hereinafter stipulated for concrete lining and for concrete in parapet walls and elsewhere shall include the entire cost of the materials  and labor  for the finished work.  It  shall include the cost of expansion joints  as herein before specified, and shall  also include the cost of all forms, centers, and any other work incidental to the mixing and placing  of  the  finished  concrete masonry."
When the excavation for the reservoir was complete the sides thereof were composed of various materials: a portion consisted of solid rock without defects; a portion was composed of rock with defects; while still another portion was earth.  In finishing the reservoir, that is, in lining it, these various  materials composing the sides as excavated,  in order to finish the reservoir  for  satisfactory and enduring results,  required different treatment, depending on the materials which composed them.  That this was so is evident. The sides composed  of earth  or defective rock  must be lined  differently from the  sides formed by solid rock free from defects, if the work was to be done in a workmanlike manner.  To meet this requirement there was inserted in the contract paragraph 14, division  E,  above quoted.  Under its  provisions the plaster coat was the only thing required to be placed on the sides composed of perfect rock. But "on all surfaces of  embankments  (earth),  defective rock, or elsewhere where ordered by the engineer, a layer of concrete 4 inches in thickness shall be placed, and this layer shall be finished with a top skim coat conforming in all respects to the skim coat specified  for lined sections of the tunnel."  Now, take this  provision in connection with that in  paragraph 17 above quoted which says that  "the prices hereinafter stipulated for concrete lining  *  *   * shall include the entire cost of materials and  labor for the finished work," and the inference  is  clear that the skim coat is a part of the finished concrete  lining.   When paragraph 14 said  that the 4-inch concrete layer should be "finished with  a top skim coat," it  meant that such lining would not ue complete, as a lining, until it had received such skim-coat finish.  This being so, it follows necessarily that the placing of the skim coat was paid for when the concrete was paid for.   The  payment  for the  latter was provided for in item 39, page 78 of the  contract, which  reads:
"Item 39. - For Portland cement concrete masonry lining on reservoir, composed of 1 part Portland cement, 2 1/2 parts sand, 5 parts broken stone or gravel, the sum of nine dollars and eighteen cents  ($9.18) per cubic  yard."
This is one of the ''prices" referred to in paragraph 17 of division E, page 63 of contract, above quoted when it said: "The prices hereinafter stipulated for concrete lining and for concrete in  parapet walls and elsewhere  shall include the entire cost of materials and labor for the finished work." Moreover, the  provisions  of the  contract relating to the tunnel require  the  contractor, under certain conditions, to introduce concrete as a lining for the tunnel.  It appears clear that the concrete lining so required is  of the same genera] character as the concrete lining required for certain parts of the reservoir and  for the same reasons.  Having this in mind, the terms of paragraph 20 of division D, page 60 of the contract, relative to the construction of the tunnel, are interesting  and  significant.  They are:
"20. The quantity of concrete to be paid for  shall be that actually built in accordance with the plans and specifications and the requirements of the engineer thereunder. The prices herein stipulated per  cubic yard for concrete shall include the total cost of labor and materials, including the skim coat and water stop herein before described.   The plaster coat  on unlined sections  or portions of sections shall be paid for at the stipulated price  per square  yard.. Said  payments  shall include all  expenses  incidental to the furnishing  of materials and construction of the tunnel."
Here, as is seen, the skim coat is expressly required as a part of the concrete lining which would be incomplete  without it.  We can see no  good reason for holding that concrete lining which is not  complete without the skim coat in one  place is  complete without it in another when such lining is precisely the same and serves precisely equivalent purposes in both cases.   We are aware that it may be urged that the skim coat  having been  in the  one case expressly required to complete the  lining and in the other not expressly required, the presumption might well be that  it was not the intention to require it in the  latter case. , This argument would be  sound if it were not for the fact that the provisions  of the contract under consideration on the subject, although not direct, are so clear in their general intendment as  to amount in law substantially to express provision.

In addition it should  be borne in mind that paragraph 30, page 66 of the contract, provides that:
"The entire specifications for  all portions of the work of building  the gravity water supply  complete shall  be considered  as a  whole, and items specified  under one  class of work which  are applicable to another  class shall be of force and effect though  not specifically mentioned."
We also feel the force of plaintiffs' contention based on the fact that the fanners  of the  contract once  used the words "plaster coating" as  a substitute for  the words "skim coat."   We  do not believe, however, that  decisive  weight ought to be  given to that fact.  The words  used are not precisely the same as "plaster coat" and, as appears from the context, they were used in the general sense.

The plaintiffs lay much stress on the wording of paragraph 28 of Article IV, headed "General Specifications - General Conditions.  Information for  Bidders,"  wherein, estimating the quantities of work to be done, the amount of "plaster coat for reservoir" is estimated at 43,500 square yards.  It  should  be borne in mind, however, in gauging the strength of plaintiffs' argument in this regard that, prior to actual excavation, the character of the  soil to be met with could not accurately be determined.  It could not be known to a certainty what proportion of the sides of the reservoir would be solid  rock clear of defects, and what part  defective  rock or  earth.  As  a matter  of  necessity, therefore, each party was obliged to take his chance on the amount of each particular kind of side, and, consequently, on the amount of plaster coat and skin coat that would be required.   Paragraph 28 meets this condition of uncertainty by providing that the estimates of "quantities of work to be done" shall be "subject to change."

It is  admitted by the plaintiff, by the testimony of Mr. Thurber, that all of the skim coat  for the  composing and placing of  which it is in this action demanding  payment was  attached to the concrete  lining inside the  reservoir described in  paragraph 14, page 63 of the contract.

The foregoing reasons  lead us to  affirm the judgment of the  court below.  No  special finding as to costs.  So ordered.

Torres,  Mapa, Johnson, and  Carson,  JJ., concur.

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