The vessel is fitted out ready for sea by the owners; salt and curing materials are put on board at the joint expense; but the men provide themselves with lines and hooks, and all provisions except bread. These they always buy at the owner's shop, and they are entered in their private accounts. It is unnecessary to analyze the evidence as to the custom of dealing with the merchant-owner for provisions, etc. for the family, which is exactly similar to the custom already described as prevailing among the ling fishermen. Some of that evidence has already been noticed, and the chief passages are noted on the margin. Some of the evidence led me to think that the proportion of out-takes to earnings is less in the Faroe fishing than the ling fishing, and this theory was confirmed by several obvious considerations. The men are often young men without families or with small families, and they sometimes live at such distances from the merchant's shop as to make it inconvenient to resort thither constantly. Moreover, in years of average success, the earnings of the Faroe fishing are larger than those of the ling fishing, and the men therefore are generally more independent. It follows from the nature of the employment, that they are also upon the whole a more active and energetic class of men than those exclusively engaged in the ling fishery. [C. Sinclair, 1157; J. Johnston, 12,232; W.B.M. Harrison, 15,720; P. Garriock, 15,212; M. Johnston, 7868; J. Pottinger, 13,592; W. Blance, 6099; P. Blance, 8521, (supra p. 15) W. Pole, 5956.] It appears, notwithstanding, both from the statements of witnesses and the returns, that a very considerable proportion, not less than in the ling fishery, of the earnings of Faroe fishermen is paid in 'out-takes.' Mr. Lewis Garriock, one of the leading merchants, says: 'The fishermen's proportion is paid to each of them in cash, under deduction of any provisions and articles of clothing for themselves, and provisions, etc., supplied to their families during the season, so far as they have supplied themselves from us; but they are under no obligation to take such advance from us, and can, if they choose, buy their articles from any shopkeeper, either for cash (which many of them have spare) or on credit. A few of the men can do without advances, having spare money; but the fishing could not be carried on if we were not to supply them, especially as regards the lads in their first and second year.' 'In years when the fishing is not remunerative advances merchants making these lose heavily in bad debts.'