Prices charged by some other merchants may be mentioned at random. Laurence Williamson, Mid Yell, sold meal in August 1871 at 3s. per 1/2 lispund, or about 25s. per boll, the Lerwick price being then 21s. At Ollaberry shop (Anderson & Co.) 21/4 lines are charged 2s. 3d. cash, and 2s. 6d. if marked down, while they are got by a witness direct from Glasgow 'for 1s. 11d., including freight and everything.' In 1871 men fishing for William Jack Williamson at Ulsta, South Yell, paid 1s. 3d. for flour, while there was as good at Messrs. Hay's at Feideland, a remote fishing station, for 1s. 1d. Paraffin oil in Unst was retailed in January at the rate of 2s. 6d. per gallon, being purchased at 1s. 5d. [L. Williamson, 9068; A. Johnson, 14,933, G. Gilbertson, 9583.] These are but a few instances of the statements of witnesses with regard to the prices and qualities of goods. They appear to show that the truck system of Shetland resembles the truck of the English and Scotch mining and manufacturing districts in enhancing the prices of goods to the purchasers. This is the natural result of a system in which the purchaser has no option as to the dealer to whom he goes for necessary supplies; but it must also be remembered that in retail trade in rural districts custom has a powerful effect in fixing prices, and that even if truck did not exist, prices in so remote a region would be somewhat above the level of Aberdeen or Wick. I conclude this part of the subject by referring to the evidence of Mr. James Lewis, an extensive and experienced merchant in Edinburgh, as to the price and quality of certain samples of goods submitted to him. The goods were purchased at the shops of Messrs. Pole, Hoseason, & Co., Mossbank, by a person employed by me, and that of Mr. Morgan Laurenson, Lochend, Northmaven, by Charlotte Johnson, for her own use; and at Messrs. Spence & Co.'s shop at Uyea Sound, by myself. [A.T. Jamieson, 7945; C. Johnson, 15,811.] MOSSBANK The four articles first spoken to by Mr. Lewis were got at Mossbank. The meal was of very inferior quality, not saleable in the Canongate of Edinburgh; and though bought at 1s. 5d. a peck = £1, 4s. 6d. per boll, is valued at 20s. This corresponds exactly with the Shetland evidence as to value. Tea bought at 2s. 10d. is valued at 2s. 4d. as the retail price in Edinburgh, which gives 211/2 per cent. to cover carriage, risk, and <additional> profit. A tea bought at Mossbank at 2s. 4d. is of the same value as the 2s. 10d. tea, though somewhat different 'in style.' Sugar obtained at Mossbank at 6d. per lb. is worth 41/2d. in retail in Canongate, so that the merchant in Shetland takes 33 per cent. to cover carriage and <extra> profit. [J. Lewis, 16,816.] UYEASOUND.