10,310. Did you use to have a woman's book for them?-Yes; we had a small ledger when we commenced. It was not exactly a woman's book, but the hosiery accounts were generally kept in it.

10,311. Did it contain accounts for butter and eggs?-No; we did not keep accounts for them. Of course if a man comes in with 16 or 20 or 30 or 40 lbs. of butter, that goes to his credit if he wishes it to be settled for in that way.

10,312. You do not take any share in the management of the shop at Haroldswick?-I sometimes take a little.

10,313. I have been told to-day that Mrs. Spence's hosiery purchases are settled for with goods got in the shop there?-Yes.

10,314. Are Mrs. Spence's purchases of hosiery and worsted made by her on account of the firm?-No. She generally sells for herself what hosiery she buys.

10,315. Then, when the hosiery is paid for by means of goods supplied from the shop at Haroldswick, how does that enter the books of the firm?-She is just debited with the amount paid to so and so.

10,316. Are these goods debited to her at cost price?-No, at retail price.

10,317. And the firm has no connection with the purchase or sale of that hosiery?-No.

10,318. Where do you get your supplies of tea?-We get them from different places.

10,319. Do you get any from R. & C. Robertson, Lerwick?-No, I don't think we have got 20 lbs. of tea from them since we commenced business in 1868. We get our tea from Aberdeen, Glasgow, and London.