Forth. Matthew had been in a very small minority supporting this, and the D&P as built crossed the Tay at Perth. In 1864, when a bridge crossing the Tay at Dundee was proposed, Matthew urged that a bridge at Newburgh was preferable to a bridge at Dundee, a Newburgh bridge giving much the same reduction in the rail distance between Dundee and the Forth ferry-ports from which passengers could cross to Edinburgh as a bridge at Dundee but doing so by a shorter (and therefore cheaper) crossing of the Tay. He argued the costs of a Dundee bridge were being grossly under-estimated: "To erect a substantial bridge, not a flimsy spectral thing, which might or not vanish as a phantom the first storm, or break down under the vibration caused by a heavy, rapid, moving train, would, in my opinion cost nearly double, and probably much more than double, the sum the Engineer states; upon this I stake my judgement against that of the Engineer", noting in passing, "from the geological indices, I would expect the foundation to be more regular at Newburgh than at Dundee, consequently better". The financial crisis of 1866 put an end to the 1864 Tay Bridge proposal, but it was revived in 1869. Matthew responded with a series of letters to the Dundee papers arguing for a Newburgh bridge, and advancing all manner of additional arguments against a Dundee bridge; it would have a deleterious effect on silting and tidal scour in the Firth; it would prevent navigation upstream of it; it would be torn apart by the centrifugal force from heavy trains rapidly descending the curve at its northern end; it was vulnerable to earthquake, a ship colliding with a pier, or to high wind. Matthew's objections were not heeded, and were not persisted in once Parliament had passed the Bill authorising construction of the Tay Bridge. During construction of the bridge some of Matthew's criticisms were borne out: it became apparent that bedrock could not be found at a depth allowing the use of brick piers; the design had to be modified to use lattice-work iron piers of reduced width, and there was considerable cost overrun. The bridge opened in June 1878 and was destroyed in a storm in December 1879: the lattice work piers supporting the centre section of the bridge (the high girders) failed catastrophically as a train was crossing the