2492. Did she always knit with her own wool?-Always with me. She did not knit specially to me, that I recollect of I have no recollection of ever employing her. [Shown account in work-book.] I see from this that she has knitted for me. She knitted three shawls for me in 1867. The others are shawls she knitted for herself, and sold in the shop. At 15, March 1870, she was due me £4, 16s. 31/2d. 2493. I see that between March 29 and December 28 she has paid off that balance with the exception about £1?-Yes. Then she said in her evidence that she would not have taken out so much in clothes, or half so much, if it had not been that she was compelled to take goods for her work. Now I would ask how that statement is consistent with the fact that for about twelve months she was due me that sum, mostly for clothes, when she was not asked to take them, but the reverse. 2494. She got them on credit?-Yes. 2495. Then this account of hers you happen to have, because she was knitting at that time for you?-I would not assign that is a reason for her getting the goods. 2496. But I am asking you the reason why you have this account?-Because it is in my books. 2497. I rather understood that the only women who had accounts entered in your books were those who were employed by you as knitters: is not that so?-Of course, when the women get into my debt, I must take note of what they bring to me with which to pay off their debt; and that must pass through my books. I do not take a note of all the transactions over the counter; it is only when a woman runs into debt that anything appears in the books. 2498. Is this account taken from what you call the work-book?- No; it is entered first in our ledgers, and now it has been transferred to the work-book. 2499. Is the ledger a different book?-The work-book is a kind of compound between the two. It was entered first in the one, and then in the other. 2500. But it was because the woman was working for you that the account happened to be put in that form?-Of course. I think that was mostly the way in which the credit was got. She would just creep in and then, and she was in the habit of getting things that she asked for, and these were put into the book. That is the only way in which I can account for her getting them. But I would draw attention to the copy of her account, as showing that she got goods she needed them and it was a mere subterfuge for her to say that she got goods from the merchant although she did not knit for him. 2501. Is there anything further you wish to say with regard to the evidence of Elizabeth Robertson?-Nothing, except with regard to these two items of it. 2502. When she was under examination she handed me this line [showing line quoted in Elizabeth Robertson's evidence]; and I have also got a line in these 'C. Y. 92.-Credit bearer value in goods for 18s. 'R. SINCLAIR & CO. 'J.J.B. '22. 12. 71.'