[J. Irvine, 120; B. Johnston, 401; M. Clunas, 3466; R. Henderson, 1295; M. Jamieson, 14,053; Dr Cowie, 14,709; J. Coutts, 15,336; R. Irvine, 15,748; M. Quin, 16,657; C. Sutherland, 16,660; C. Borthwick, 1627; 1645; Mrs. Nicholson, 3516; Mary Coutts, 11,601, Agnes Tait, 11,758; E. Russell, 11,583; E. Moncrieff, 11,474; Janet Exter, 4112; C. Nicholson, 11,997; M. Tulloch, 1487; Jane Sandison, 4151; A. Johnstone, 4226; R. Sinclair, 2436; J. Anderson, 6696; C. Greig, 11,559; M. Jamieson, 14,058; I. Henderson, 11,656, 11,663. Cotton and drapery goods are also sold or exchanged by knitters in order to get provisions or wool, and sometimes at a considerable loss. Thus Isabella Henderson says she had to give goods which cost 6s. 6d. for 5s. worth of meal. Women at Scalloway stated that they had frequently hawked the goods given them for knitting through the country for meal and potatoes. Mary Coutts says: '11,601. How do you get your provisions, such as meal and potatoes?-We give tea to the farmers, and get meal and potatoes for it. We have sometimes to go to the west side, to Walls and Sandness, for that. Our aunt, Elizabeth Coutts, has done that for us. She has not been to Walls and Sandness for the last two years, but she went regularly before. It was only for our own house, not for other people, that she took the tea there and got the meal and potatoes in exchange.' '11,602. During the last two years how have you got your meal and provisions?-We have knitted for Mr. Moncrieff last year.' '11,603. And therefore you did not need to barter your tea?-No.' '11,604. Did you get the full price for your tea from the armers?-I suppose we did sometimes, but I could not say. They did not weigh out the meal and potatoes which they gave in exchange; they merely gave a little for the tea which my aunt gave them. I have known her go as far as Papa Stour, twenty-four miles away, to make these exchanges. That was where most of her friends were.' '11,605. Have you often had to barter your goods for less than they were worth?-Sometimes, if there had been 21/2 yards of cotton lying and a peck of meal came in, we would give it for the meal. The cotton would be worth 6d. a yard, or 15d.; and the meal would be worth 1s. I remember doing that about three years ago; but we frequently sold the goods for less than they had cost us in Lerwick.' MERCHANT'S PROFIT ON HOSIERY