'12,210. Is it not the fact that men who live near you do go to Reawick for supplies, although it is much farther away?-Yes.' '12,211. And although it is inconvenient?-Yes, it is inconvenient. They could do much better by coming to my shop, which is next door to them, and they could get as good articles at the same price as they can at Reawick.' '12,212. How far is it from your place to Reawick?-I think it is about 10 or 12 miles.' '12,213. When the men go there for meal or other supplies, are these supplies brought across the country?-Sometimes they are brought by boats, and sometimes round by the rocks.' BOATS AND FISHING MATERIALS. Advances by the fish-curer to fishermen, in the form of boats and fishing materials, form a very material portion of the debits in the men's accounts. For the most part the boats used in the ling fishing belong to the men. It is generally understood that when a crew gets a new boat, it is to be paid up in three years. Sometimes a good fishing enables them to pay it the first year; more frequently the payment extends beyond the three years-generally for five fishing seasons. The price of the boat is charged against the crew, which has a company account in the merchant's books, and they are labourers jointly and severally liable for the whole. When a boat is furnished, it is always understood that the men are to continue to fish for the merchant who furnishes it until the whole price is paid; and this of course constitutes a bond over the men for three or more years, as the case may be. Sometimes hire is charged for the boat, or for the boat and lines. A new boat, ready for sea, costs £20; if supplied with new lines, the whole cost will be from £35 to £40. The men agree to pay £6 as hire for boat and lines, or £2 to £3 for the boat, for the period of the summer fishing. In Yell and other places, the merchant, for this hire, undertakes the risk of the whole. On the west coast of Shetland, the rate charged as hire and the amount of the annual instalment of the price of the boat and lines appear to be the same; and the lines, if lost, are understood, it is said, to be at the risk of the men in both cases, which is an inversion of the ordinary rule of law in location. It is generally said that little or no profit is derived by merchants from boat hires or the sale of boats. In some places, however, those who are anxious to get into business make deductions from the boat hire; in order to get men to agree to fish to depending entirely for their profit on the fish and goods sold. Hence it may be inferred, either that the hires charged are sufficient to remunerate the merchant for his outlay and risk, or that the profits made from the fish and goods sold are so large as to allow of this bonus being given.