[A. Laurenson, 2136, 2168; R. Sinclair, 2399; C. Brown, 17,026; J. Anderson, 6645; R. Sinclair, 2440; W. Johnstone, 2836; J.J. Bruce, 3384; R. Sinclair, 2436; A. Eunson, 3422; C. Winwick, 15; E. Robertson, 238; A. Simpson, 313; B. Johnstone, 379; Janet Irvine, 87; M. Clunas, 3459; C. Williamson, 165; Jemima Tait, 354; E. Paterson, 6460; M. Hughson, 6347.] Knitters who sell their goods to the shopkeepers have not always an account in their books; perhaps, indeed, it may be said that, in a majority of cases in Lerwick, they have not. It is different in the country. But as it may often happen that a woman who brings a fine shawl or a lot of veils for sale does not want the whole value in goods at the time, or cannot make up her mind as to the particular article she will take, a balance of the price often stands over. The merchant will not give cash, unless it has been so specially agreed beforehand, for he would thereby lose the expected profit on his goods sold; and the knitter never thinks of offering to pay a discount for money. The balance is therefore (where the knitter has not an account) marked down in some corner of the day-book, or a line or voucher is given. The latter device has been adopted to a large extent in some shops. The most perfect, and perhaps the most extensive system of lines, is that in use in the shop of Messrs. R. Sinclair & Co. at Lerwick. This firm does not wish, they say, to give out lines, but would prefer that the women should take out the value at once. They have, however, been obliged to give lines; and they keep a line-book as a check, which was produced at the examination of Mr. R. Sinclair. This he stated to be the second book of the same kind which he had used since he perfected the system. It is a register of all the lines issued at the shop, and begins at the top of the first page, thus: LINE-BOOK 'Line-Book, March 1871. B.H. 6 £0 2 6 £0 2 6 17 0 3 3 0 3 3 45 0 11 0 0 11 0' And so on. M. Sanderson, 7297; R. Sinclair, 2592; J. Sinclair, 3251; R. Linklater, 2695.] For several pages at the beginning of the book the numbers are not consecutive; and it was explained that the unpaid notes in a previous book had been copied into this book, book, in order to avoid having to refer to two books in the course of business. The notation employed consists of the letters of the alphabet, with a number up to 100. When the single letters were exhausted, that is, when 2600 lines were issued, the lines were marked AA 1, AA 2, and so on, up to 100; and then AB 1, AB 2, up to 100, and so on till the latest entry, which was on January 4, 1872, DA 90.