2814. Is it the case, that you generally send your shawls south at such a figure as leaves you no profit upon them?-Taking it all in all, I never have any profit on certain articles. When I have an opportunity of selling to a private person, or when I get private orders, I generally realize a profit, but when I sell to wholesale merchants taking the thing as a whole, I consider that I have never realized the full price of my goods from the hosiery which I have sold. 2815. Is that one of the reasons which lead you to continue the system of paying in goods?-Of course, the system is quite general. 2816. No doubt; but supposing it were not general, would that be a reason for continuing it in order that you might make a profit out of the goods you give for the hosiery?-Of course I cannot say exactly what it might be, further than that, as I have already stated, we had to pay in cash, we would have to buy at considerably lower rates, and I am not aware that there is such a demand in the south as to enable us to do that. 2817. But you say that at present you do not make a profit upon the goods sent south?-Yes; I say that there is no profit upon the goods sent south, taking it as a general thing. The profit I have is upon the goods which I sell in exchange for the hosiery which I buy. 2818. You say you generally buy shawls: you do not get them knitted for you?-No, I have very few knitted for me. 2819. Suppose you pay 25s. for a shawl, at what price will you invoice that to your southern customer?-Generally, I would just invoice it at about the same price. Sometimes I am obliged to put it lower, but when an article after dressing turns out to be better than I expected, then I may put a shilling or so upon it. 2820. Do you keep an invoice-book?-I keep no invoice-book, but only a day-book and ledger. 2821. The day-book shows the number of shawls you send south, and the prices at which they are invoiced?-Yes. Lerwick, January 4, 1872, WILLIAM JOHNSTONE, examined. 2822. You are a merchant in Lerwick in the same line of business that is carried on by Mr. Robert Sinclair?-Yes, something similar 2823. You deal in the same articles, and purchase hosiery in the same way?-Yes. 2824. Do you also employ knitters?-Yes. 2825. How many of them do you employ?-I can hardly tell. I have very few just now. I have sometimes had as many as from 30 to 50, but I have not nearly so many at present. I don't think I have a dozen altogether just now. 2826. Do they mostly live in Lerwick?-Yes. 2827. Are these knitters so employed by you paid for their work by taking goods, or do you, sometimes pay them in cash?-They are generally paid by taking goods. If they ask for a little cash at any time, I will give it. 2828. Are their names entered in your books?-Yes.