Such estimates shall also provide for the cost of directing and supervising establishment and for the use of tools and plant. Ordinarily, this provision shall be a consolidated charge of 16 per cent of the outlay on works or repairs excluding therefrom the cost of land acquisition but if in any particular case it is desired to modify this percentage, or to remit the charge altogether, the orders of the Lieutenant Governor in Council must be applied for at the time the estimate is prepared. In no case shall the consolidated charge exceed 26 per cent.
