The extent of indebtedness thus differs in the different districts. It is difficult to say whether this difference is caused by accidental circumstances, or by the degrees of firmness with which the various merchants act on the principle of restricting advances and supplies when a man is getting behind. In bad years still more after a succession of lean fishings and harvests restriction is of course universal, and all the inhabitants of an island or a parish may be getting weekly doles of meal at the merchant's shop. At Grutness store, a day is fixed for the families who are 'on allowance' to come for their meal. The proportion of men in a state of indebtedness, and the amount of their debts, will be best seen from the tables afterwards given. There are, however, many general statements on this subject which I shall briefly refer to. In considering these and the tables, it must be kept in view that, in spite of some bad fishings and harvests in late years, the people are generally in a more thriving condition than they were ten or fifteen years ago. They have shared in the general prosperity of the empire. The Rev. Mr. Miller, who says that the majority of the fishermen at Mossbank are further in debt than they can hope to pay in one year, believes that they were once worse, and that eight or ten years ago hardly a fisherman was not in debt. The Rev. J. Fraser of Sullom believes that a great number of the men are very seldom clear, and that permanent indebtedness prevails to a much larger extent than is good for the community. It must be admitted that the sums due by the men are much smaller in Shetland than the sums which, it is said, are often due by fishermen in Wick, where the boats and nets advanced to the men are comparatively expensive. In a few cases, debts of £40 have been contracted; but that seems to be a rare and indeed is considered a hopeless amount. The returns show that the average debt of chronic debtors, so far as it can be ascertained, is very much less. Mr. Anderson states it to be £12. 4s. in 1871 at Hillswick, having been £14, 2s. in 1868. The witnesses are numerous-so numerous that it is not necessary to note their names-who say that they have been in debt at settlement for many years, or that the balance is generally against them. [T. Hutchison, 12,640; L. Robertson, 13,966; G. Irvine, 13,178; Rev. D. Miller, 5989; Rev. J. Fraser, 8019; A. Harrison, 7446; J. Anderson, 7770, 7835; A. Humphray, 12,822; J. Anderson, 7834.] It is almost superfluous to point out the connection between the system of accounts at the shops and the general indebtedness of the peasantry; but it may be interesting to refer to the evidence of Magnus Johnston, now a small shopkeeper, and formerly skipper of a Faroe smack. He says: