to be a sufficient safeguard against such abuses. There is a practice, formerly much more widely prevalent than it is now, of marking the horns of animals with the initials of a creditor, which is supposed to hypothecate the debtor's cattle effectually as against all but the landlord's claim for rent. The practical effects appear to have been formerly injurious; <e.g.>, a well-informed and reliable witness says that, twenty years ago, when a merchant bought a beast from one of his debtors, he could really fix the price himself. [Page 21 rpt.] But the practice seems now to be so rare, probably because its legal inefficacy is better understood, that it need not be more particularly referred to. [J. Laurenson, 9873; T. Gifford, 8133; A. Sandison, 10,079.] There is evidence as to the sales of cattle on the Sumburgh, Busta, Gossaburgh, and Ollaberry estates, and in the islands of Unst and Yell. A man who is in debt to the landlord or merchant-tacksman is expected to offer his cow or pony which is for sale to him first. If the owner is dissatisfied with the price offered, he has an opportunity of exposing it at the next half-yearly or quarterly sale, where all the money passes through the hands of the merchant or landlord, and is settled for at the end of the year, the owner getting supplies from the shop if he requires them in the meantime. Intimation is given to all the tenants of the sale; and a man who is very deeply in debt is 'so far forced to bring his cattle and sell them.' [W. Irvine, 3772; R. Halcrow, 4673; P.M. Sandison, 5271; D. Greig, 7228; Rev. J. Sutherland, 7600; T. Gifford, 8130; J.S. Houston, 9686; J. Laurenson, 9873; G. Irvine, 13,241; J. Bruce, jun., 13,329; R. Halcrow, 4684.] An instance of a sale of wool to a merchant-tacksman by an indebted tenant, at a lower price than might have been obtained (according to the tenant's own statement), is given by Robert Simpson: