'There is a tacit understanding' says the Rev D. Miller, 'at least that they must do that; but I believe that is induced by the circumstance, that for a large portion of the year their money is in the merchants' hands, and that again affords the kind of facility for running into debt which I have spoken of.' '5999. Do you think that makes them incur larger debts than they otherwise would do?-I think so.' '6000. Can you suggest any remedy for this state of things?-The remedy I would suggest is this: that the payments be as prompt as possible and that they be cash payments. I am quite ready to state how I think the cash payments would operate. At present the fisherman's money is all in the merchant's hands; but he is requiring goods in the meantime and he has money to procure them with, and therefore he goes to the merchant and procures his goods. The merchant is under no constraint,-he can put his own price on the articles which he sells; and of course, where there is a credit system like the present, there are a large number of defaulters. These defaulters do not pay their own debts; but the merchant must live notwithstanding, and therefore the honest men have to pay for the defaulters. The merchant could not carry on his business unless that were done. He must have his losses covered; and a system of that sort tells very heavily upon the public, because the merchant must charge a large margin of profit.' The existence of such an understanding is sometimes denied, as by Mr. Pole, a merchant; but he evidently means only that there is no expressed bargain or arrangement. He adds, at the same time (speaking of the women employed at so much per ton in collecting kelp, who, like every other class of people in Shetland, have similar accounts), that they take a considerable part of their wages in goods: '5925. Is there any expectation or understanding, when these women are engaged, that they shall open an account and take their wages, or the greater part of them, in goods at your shop?-No, there is no understanding; but we have every reason to believe that they will come to us, because they cannot manage otherwise.' '5926. Are the goods which they take generally provisions or soft goods?-Chiefly provisions, but some soft goods too.' '5927. In engaging these women, do you give any preference to those who deal at your shop?-No; but they mostly all deal there.' '5928. Has each of them a ledger account in her own name with you?-Yes.' A very observant and shrewd witness, speaking of the lobster and oyster trade, in which he is engaged, says: [Page 15 rpt.]