9469. Were the men's accounts with Mouat settled annually in the same way as they are in other places in Shetland?-Yes, during the time I was there.

9470. Had you anything to do with settling these accounts?-No; he settled with the men himself.

9471. Did you keep the books in which the goods taken from the shop were entered?-Yes; the daybook.

9472. Do you remember anything about the prices charged there?-They varied, just as they did at other places.

9473. Were you aware at the time that the prices charged in Mouat's shop were much higher than those at other places?- I cannot say that they were higher for a country shop.

9474. Were they dearer than are charged in this neighbourhood now?-I cannot say that they were for the groceries; but indeed they would require to have been dearer, because he had to take his goods overland at a heavy expense from Lerwick. It was pretty expensive keeping a horse and cart for that purpose, and taking his goods down on a winter day. When he did not do that, he had either to employ a sloop for himself, or a big six-oared boat.

9475. But you have to do that in many places in Shetland?-They do that throughout the mainland, in Quendale and other places.

9476. Did the men about Coningsburgh ever complain to you of the quality of the goods sold in Mouat's store?-Of course I might have heard a man complain, just as parties will do when buying goods. Some customers will always complain. They may perhaps despise the thing, and yet at the same time they like very well to take it, but they pretend not to want it in [Page 229] order to get it a little reduced in price. I don't think the goods were any dearer or any worse than in most country shops in Shetland, because they came from the south country, and from the same men from whom most country merchants in Shetland purchase.

9477. Did Mouat buy from a merchant in Aberdeen?-He got most of his soft goods from Mr. D. L. Shirras there.

9478. Where did he get his meal and flour?-Sometimes from Macduff in Banffshire, and sometimes from Tod Brothers, Stockbridge.