The accounts of women who knit with the merchant's wool are kept in a 'work-book.' Settlements are made from time to time, more frequently than in the case of fishermen's accounts; and the women, though they seldom have a balance in their favour, are seldom allowed to take a larger amount in goods than is owing to them for work. I examined a number of work-books, and among others that of R. Sinclair & Co., which may be taken as a specimen. Each knitter has an account current with the firm, the debit side of which contains the amount of the goods and worsted furnished, the credit side the amount of articles of hosiery returned, and the sum allowed for each. The book seems to be well enough kept, and each account bears to be balanced from time to time. No signature is attached to the balance. The entries of tea are numerous, frequently more than one parcel being given in one day. Those of cash paid are very rare; in many accounts there are none. To Catharine M'Courtenay, who has numerous dealings, amounting to above £5 in eleven months, there are three payments of cash, of 31/2d. and 3d. each, on December 1st, 9th, and 19th, 1871. Mr. Sinclair pointed out the case of Marion Sinclair and sisters (who are tenants of his own at a rent of 17s. 6d. a quarter, which is entered on the debit side of the account), as one in which cash had been paid. The amount of the account from January 16, 1871, when there is a balance against her of £1, 5s. 41/2d. is nearly £10 and the amount of cash paid is 9s. 9d., of which 1s. 3d. is entered 'Cash for dressing. On the other hand, looking through the book, I found one payment of 10s. in cash to Mrs. Irvine, Scalloway, and of 5s. to another, while one woman from Troswick is credited with a payment of 5s. in cash. Other payments in cash, on one side or the other, occur, but they are rare and of small amount. [A. Laurenson, 2216; R. Sinclair, 2378, 2462; R. Anderson, 3069.] PASS-BOOKS Sometimes, but not in the majority of cases, knitters have pass-books. The neglect to have them is no doubt due to the same reluctance to undertake unnecessary trouble on the one side, and carelessness or trustfulness on the other side, which make pass-books so rare among fishermen. [R. Sinclair, 2383, 2455; B. Johnston, 385; Janet Exter, 4099; E. Robertson, 232; see above p. 24. (fishermen).; Mrs. Nicholson, 3504; M. Jamieson, 14,045.]