8849. Do you purchase cattle and other farm stock for Messrs. Hay?-I purchase fat cattle at Martinmas, but only from the people privately. I bought eleven last Martinmas.
8850. Are these generally credited to the sellers in the ledger, or are they paid for in cash?-They are paid for in cash at the time when the cattle are taken away.
8851. Do any of these purchases appear in the ledger?-No.
8852. Are the rents on Lord Zetland's property in Fetlar collected by you?-No, they are generally collected by the man who comes up to settle with the fishermen.
8853. Are separate receipts given for them?-Yes.
8854. Does he also settle for the cattle?-No, I generally settle for the cattle myself.
8855. So that the cattle do not enter the rent account?-Sometimes they do. Sometimes they wish me to send on the amount to Hay & Co, to be credited in the next account.
8856. Of the eleven cattle which you purchased last year, would some be settled for in that way?-Yes. I cannot say how many, but I think four.
8857. You have no books showing that?-None here.
8858. They will be in the possession of Messrs. Hay; or have you a cattle-book?-No; I don't have one.