a Gotthard Conference. At the conference it was decided to request funds from the Federal Council. which declined alleging that the law prohibited the state to support the private railways financially. But the Federal Councillor Josef Martin Knüsel supported the realization of the Gotthard – Tunnel and was against the Lukmanier route. Accordingly, the Gotthard Railway Company was established in 1871 to develop such a route, the company being initially operated under the stewardship of the accomplished Swiss industrialist Alfred Escher. Prior to its formation, surveys had been conducted that determined the optimum locations for either end of the prospective tunnel to be at Göschenen and Airolo. Initially, there were difficulties encountered in securing sufficient finance for the project; accordingly the financing was distributed among a wide variety of private and public investors from Switzerland (20M CHF), Italy (45M CHF) and the German Empire (20M CHF). The confidence of both investors and engineers was bolstered by the Fréjus Rail Tunnel, the construction of which had been substantially aided by the introduction of various modern innovations that made the prospects of building long tunnels more practical than they previously had been. It was decided that the contract to build the tunnel ought to be subject to a competitive tendering process, during which a bidding war broke out between two engineering companies, based in Geneva and Italy respectively. Ultimately, the final bid submitted by the Swiss engineer Louis Favre was selected as the best offer, receiving a contract to build the tunnel with an estimated cost of 2830 Swiss francs per meter. As a consequence of the relatively low bid, which contrasted poorly against the additional costs that were incurred during construction, Favre increasingly found himself at odds with Swiss politicians and investors alike. Even prior to the onset of construction activity, the location of the tunnel presented challenges that exceeded those of the earlier Fréjus Rail Tunnel; due to both the steepness and height of the summits, surveys using direct observation were impossible, thus more complex indirect techniques combining triangulation and accurate cartography were performed by a team headed by M. Gelpke, and subsequently confirmed by a second team led by M. Koppe via different methodology. Construction During 1871, construction of the Gotthard Tunnel proper commenced, it would take ten years to complete. Boring was commenced from both sides simultaneously, being reliant upon accurate surveying to keep each bore in alignment