The manufacture of kelp from sea-weed is still prosecuted to a large extent on the coasts of Shetland. The tang or sea-weed is gathered and burnt by women, from May till August. In most cases the fish-merchant of the district has a tack or lease of the kelp-shores from the landlord, for payment of a royalty of about 15s. per ton. The women are employed by him, or without any previous arrangement gather the kelp and burn it,- of course with the understanding that they must deliver it to him. They invariably have accounts at his shop for provisions, tea, and dry goods. The merchants themselves state that these accounts generally exhaust the whole summer's earnings. The accounts are generally settled in winter,-sometimes, as in Unst, when the kelp is delivered; and it is not alleged that the women have any difficulty in getting money, if any is due to them, at settlement. There are in most districts two prices for kelp, or more properly two rates of wages for gathering and burning kelp,-at present, 4s. per cwt. if paid in cash, 4s. 6d. if paid in goods; and it is usually paid in goods. In one or two places I found only one price, 4s.; and at Greenbank, in North Yell, Messrs. Pole, Hoseason, & Co. pay 3s. 6d. in cash, and 4s. in goods. In Unst, from 120 to 130 women were employed and at Lunna 60. [P.M. Sandison, 5262; H. Williamson, 6337; Mrs Hughson, 6360; E. Peterson; 6466; J. Anderson, 6632; D. Greig; J. Brown, 7986; J. Garriock, 8839.] EGGS, BUTTER, ETC. Every shopkeeper in the country districts buys eggs and butter. The wife of the small farmer has the management of this department of rural economy. She takes the eggs and butter to the shop, and seldom thinks of getting money for them. They are commonly paid for in goods, which are handed over at the time; but it does not appear that money would be refused if asked for. I found no instance of transactions of this kind being entered in an account. [E. Peterson, 6484; W. Stewart, 8967; A. Sandison, 10,169; G. Tulloch, 11,437; W. Harcus, 11,853; G. Georgeson, 12,038, 12,047; A. Abernethy, 12,254; L.F.U. Garriock, 12,295; R. Henderson, 12,929; T. Tulloch, 13,015; R. Simpson, 14,022.] HOME-SPUN CLOTH.