Tea bought at 2s. 8d. is valued at 2s. 6d. here; and Mr. Lewis thinks 2s. 10d. would be a fair value for it in Shetland, being a good tea, and carrying, according to the practice of the trade, a larger profit. Sugar bought at 5d. is valued at 41/2d. LOCHEND. Tea, for which the witness paid 4s. 4d., is valued at 3s., and though by far the best of the teas examined, was much over-priced. Loaf-sugar at 10d. should have cost only 6d., and would be too dear at 8d. even in Shetland. Flour bought at 2d. per lb. is not fit for use, and is not flour at all in the opinion of the reporter. Rice at 31/2d. per lb. is fairish; would sell at 21/2d. in Canongate, and might fairly be sold at 3d. in Shetland. Soap bought at 6d. per lb. was worth 4d., so far as Mr. Lewis could judge of it in a dry state. Tobacco sold at Grutness at 4d. per oz., and another sample sold at Gavin Henderson's, Dunrossness, at 4d. per oz., are both valued at 4s. per lb., or 3d. per oz. Throughout the islands the prices charged to the men in account are the same, with few exceptions, as those charged to the purchaser for cash. Mr. Adie gives a discount where the amount purchased is worth discounting, but he also usually gives a discount of 5 per cent. upon his men's accounts. In Unst a lower price seems to be charged where cash is paid. [W. Irvine, 3625; A. Tulloch, 5446; J.L. Pole, 9440, 9448; W. Robertson, 11,111, 13,635; W.B.M. Harrison, 15,726; L.F.U. Garriock, 12,295; T.M. Adie, 5636; J. Harper, 10,393; T. Anderson, 10,507.] __________________________________ SPLITTERS, BEACH-BOYS, AND WOMEN. WAGES SETTLED IN GOODS The fishermen hitherto spoken of are not strictly labourers receiving wages, but may be regarded as vendors of wet fish to the fish-merchant, or less properly as partners with him. But to persons employed in curing fish, wages are paid, and are often paid in goods to their full amount. In the payment of these persons, especially the women and boys, undisguised truck exists to an extent not exceeded in any of the trades in which the system has been carried to the highest perfection; but the important distinction is to be observed, that little or no compulsion or influence is required to make the work-people take the goods. WEEKLY PAYMENTS, CURING BY CONTRACT