V. -- EXCERPT FROM REPORT OF MR. PETERKIN, GENERAL INSPECTOR OF BOARD SUPERVISION OF THE POOR IN SCOTLAND. <Shop Dealings with Paupers>.--The Board are aware of the constantly recurring reference I have had to make for many years to the tendency of Inspectors and members of Parochial Boards, here and there, over the whole of Scotland, to traffic with paupers, by furnishing them with goods of all kinds, and with lodgings, and intercepting the parochial allowances in payment thereof. On this subject there has, since the institution of the Board, been a constant struggle; for here and there, all over Scotland, in the large towns as well as in rural and remote parishes, the practice prevailed, and was occasionally discovered-- generally by accident. The Board long ago expressed decided opinions on the impropriety of the practice. Now in Shetland, it so happens that almost the only persons who are practically the administrators of the Poor Law are more or less directly or indirectly interested in the local trade -- in the fish-curing, or in the shops, or in the stores of one kind or another. In one parish the Poor Law is practically administered by these merchants and fish-curers, and to their shops the paupers must of necessity go to make their purchases. In two other parishes nearly the same thing occurs. There is probably no parish in Shetland, where, to a greater or less extent, this is not the case; and to find there persons capable of transacting business, and of acting as members of Boards or Inspectors of Poor, who are not, in some way or other, directly or indirectly interested in a shop, or connected with a shopkeeper, is perhaps impossible. Where the line is to be drawn, when all interest in the business of the shop will cease, is beyond my powers of discovery. Even among the more recent appointments of Inspectors we have one who is personally unobjectionable, having no shop; but his mother keeps "<the shop>" of the district. Another was a shopkeeper; and on his appointment as Inspector he gave up his shop and goods, and with them, of course, it was to be supposed all interest in the business; but he made them all over to his niece, <a girl fifteen>! And the third, having ceased to keep a shop, acts as agent for his brother and his partners, who have shops and stores and curing stations; but at present he sells nothing. These three men seem to me in themselves to be really as competent as can be for their duties, and are, I believe, as good and efficient men as can be found in their respective parishes. In another parish we have as an Inspector the paid shopman or servant of the firm who has "<the store>." In another parish the chairman of the Board has "<the shop>," and his brother has "<the other shop>." In short, everything in Shetland gravitates towards "<the shop>." To it the child takes a dozen eggs in a morning, and obtains for the family breakfast what is called a "<corn o' tea>;" to it the young woman takes her