It will take two years to acquire the property and complete the design. Not part of the building plan, American taxpayers will pay that portion. With the easing of Dodd-Frank, US banks will help recoup the entire amount with this plan, as will be explained here.The taxing authority is the US Congress who will levy a sand mining excise tax of three percent, equaling a minimum ten billion per year in the aggregate, of sand gross resale, as the repayment instrument.Goldman Sachs can serve as the debt service administrator for accounts receivable turnover, and assigned holder of tax revenue deposits. Per bond contract, they retain the deposits, interest free, for one year. GS legally leverages that amount to one hundred billion per ten billion, for new building construction unrelated to the Wall. Remember, GS retains the tax revenue for one year before repayment starts.After the first year, Goldman Sachs begins repayment, with Mexican sand mining excise taxes, towards repayment of the bond. GS makes a substantial, taxable profit during the thirty-year maturation of the bond from leveraged loans. The US Government profits from tax revenue. The Mexicans have gleefully built and paid for the wall.