In 1871 (Table IV.) the returns apply to 605 men out of 816 engaged in Shetland smacks in that year. Of these, 53 debtors in 1870 owed on the average £3, 8s. 93/4d each, and in 1871, 240 debtors owed £4, 6s. 91/4d. each. They had got altogether £8,177, 2s. 1d., or about £770 more than was due to them; and of that sum, £4, 146, 16s. 2d., or one half, was paid in truck. Tables V. and VI. are Tables I. and II. in a different form, showing more clearly the total debits and credits of the men. They also show how accurately, upon the whole, the returns have been made up. Certain discrepancies are shown by the figures in the column entitled 'Amount indebted in excess of statement.' These may be accounted for in various ways;-where the discrepancy is small, by trivial errors in making the returns; where it is greater, by the omission from the returns of transactions of a less usual character, <e.g.> sales of cloth, which were not supposed to be within the questions asked; and in the two cases where the difference is largest, it may be conjectured that the large amount of debt may have been reduced by drafts upon secret bank accounts or hoards, on sons at sea, or on the earnings of the female members of the debtors' families. These Tables show that from one third to one half of the fishermen are in debt to the curers each year at the time of settlement, after their fishing has been credited to them. It is not less true, as shown by the evidence, that during the rest of the year nearly the whole of them are in debt to the curers, because the goods and advances are debited to them as they get them, while the credit for fish only comes at the end of the year. TABLE I.--HOME FISHING--SEASON 1867. [Page 25] 1. No. of Fishermen employed 2. Amount of Goods debited to Fishermen 3. Cash advanced before Settlement 5. Gross Sum credited to Men for Fish 6. Gross Sum credited to them for Stock, etc. 7. Cash due to Fishermen at Settlement 8. Cash paid to them at Settlement. 9.1. No. of Fishermen indebted at Settlement of 1866 9.2. Total Debts. 10.1 No. of Fishermen indebted at Settlement of 1866 10.2. Total Debts. 1 2 2 2 3 3 3 A 191 £1114 17 11 £625 1 0 *B 79 576 18 9 79 19 11 C 48 349 18 81/4 118 12 31/2 D 46 164 8 2 54 10 7 *E 244 765 10 1 280 13 6 *F, 180 1006 5 1 537 6 5 G, 23 95 0 0 35 18 0 *H, 95 248 2 1 153 11 8 J, 52 428 14 111/2 120 0 91/2 K, 28 124 15 10 15 0 0 *L, 30 76 16 51/4 0 0 0 *M, 122 881 0 31/2 190 5 6 *N 189 480 7 11 617 1 5 O, 58 288 12 9 172 3 4 *P, 209 788 16 21/2 946 9 1‡ †Q, 31 149 5 91/2 79 15 6 R, 70 354 5 1 128 18 9 †S, 122 160 0 8 221 2 5 †T, 96 563 8 7 153 6 7 1913 £8617 5 31/2 £4529 16 9