10,239. You settle with the fishermen at Baltasound?-Yes; I have settled with the greater number of them there for the last four years.
10,240. In 1867, before the formation of the firm, had you fishermen in your own employment here?-Yes.
10,241. Before 1868 Mr. John Spence carried on business at Haroldswick as a fish-curer?-Yes.
10,242. And, I understand, the accounts of both the Haroldswick fishermen and the Baltasound fishermen are now kept in your books at Baltasound?-Yes. They are transferred from what is called the Haroldswick fisherman's ledger to the general ledger. We enter the amount of advances at Haroldswick into the general fishing ledger, and give the men credit in that ledger for the amount of their fishings.
10,243. Does that general fishing ledger show the amount of balances due at the beginning of each year as well as at the end?- Yes. [Produces fisherman's ledger.]
10,244. Are the shop accounts entered in this book in full, or is the summation merely transferred from another book?-These accounts [showing] are just taken from what we call the fisherman's ledger at Haroldswick, containing the fishermen's accounts for the season.
10,245. How do you do with the fishermen who deal in the shop at Baltasound?-We have a shop ledger in which the details of their transactions are entered. Here [showing], and for eighteen pages back, you will find the Baltasound fishermen. Then here [showing] is the account for the rent, which we pay for the men to the Earl of Zetland. I collect Lord Zetland's rents here for Messrs. George and Arthur James Hay, the factors, and remit them to them when collected.
10,246. Have you the shop ledger?-Yes. [Produces it.]
10,247. Each fisherman has his account separately kept in it?- Yes.
10,248. I suppose few of them care to keep passbooks?-Some of them keep pass-books over the whole season, but others of them do not. Here [showing account in shop ledger] is a sample of the transactions for this season. The amount of that account is carried into the ledger, but the credits due to the man do not appear in the shop ledger.