13,607. ....'to show the proportion of money and of goods received by each. [Produces book.]' '13,608. That is a time-book for the work-people employed in 1871 at Sound Beach, which is about a mile from Lerwick?-Yes. It shows the amount of cash paid, the balance, of course, being the amount of their accounts for the week.' '13,609. The first name is M'Gowan Gray?-He is the superintendent.' '13,610. The entry in his case is, Cash 2s., time 6, wages 10s.: what does that mean?-He has 10s. a week of wages, six days a week, and 2s. is the cash he has to get.' '13,611. The entry in the inner column is made at pay-day, showing the amount of cash he has to get?-Yes.' '13,612. How is the amount of cash ascertained?-We have a ledger account with each individual, which is settled every week, but perhaps it may not be balanced. We do not generally balance until the end of the year, but we square accounts before.' '13,613. Is the account squared to ascertain the amount of cash payable?-Yes, the amount of cash due to the individual.' '13,618. Are the balances entered here always paid in cash?- Always.' '13,619. Are they never allowed to lie?-Not with the work-people.' '13,620. Is the week ending 2d Sept. 1871, of which this- [showing]-is the account, a fair average of week throughout the season?-I think it will be about a fair average.' '13,621. It shows £5, 17s. 5d. as the total amount of wages earned; and of that, £3, 19s. 7d. was paid in cash at the end of the week, the rest having been taken out in the course of the week in goods?-Yes, principally in provisions.' '13,622. I see that in one case it had been altogether taken out in goods, and there was no cash due?-Yes; but in others you will find that there has been nothing taken out, and that the whole was paid in cash.' '13,623. I see that in six cases cash has been paid in full out of twenty-seven people employed?-Yes.' '13,624. I fancy that in that week rather more has been paid in cash than the average, because in the following week £2, 9s. 2d. was due, and £1, 1s. 6d was paid in cash. In another week £4, 12s. 2d. was payable, and £1, 11s. 10d. was paid in cash. In another week £4, 6s. 9d. was payable, and £1,4s. 5d was paid in cash, there being twenty-five persons employed in that week. Then, in the last week which appears in the book, £3, 14s. 7d. was payable, and £1, 2s. 7d. was paid in cash, there being twenty-five persons employed then also?-Yes; people of course require the same amount of provisions whether they earn much or little, the amount of their balance in cash being less where the work has been less.' [W. Robertson, 11,248.] The story from other places is much the same. Thus, at Scalloway, where Messrs. Hay & Co. have a curing establishment, their manager's evidence is:-