11,127. The second payment on both voyages was made on January 1, 1867, and he got £4, 8s. 1d. in cash?-Yes; that was when he came in to settle.

11,128. Was 1867 a good year for the 'Camperdown'?-Yes; both 1867 and 1868 were pretty fair years for her, but not so good as the former years.

11,129. Have you anything to show the state of accounts in 1870 or 1871?-Yes. [Produces book for 1871.] It is not the case that we do not keep accounts with the men, because we pay them in presence of the shipping master, and then they pay their accounts to us.

11,130. Do you keep your accounts now in a different way from what you did when the book was current upon which I have been examining you?-No; they are kept quite in the same way.

11,131. I see that the account for 1871, which you have produced, is not yet settled?-No; it is for the 'Polynia,' another ship.

11,132. Why have you selected these two ships?-Because the one was previous to the compulsory settlement at the Custom House, and the other was not.

11,133. Have you not had the 'Camperdown' since?-Yes.

11,134. Were the ''Camperdown' and 'Polynia' the best paying ships in this year?-The 'Camperdown' was, but not the 'Polynia.'

11,135. And the 'Polynia' was not the most successful ship since 1868?-No, nor before.

11,136. Take the account of Peter Blance, Yell. His wages were 20s. per month, 1s. per ton of oil, and 2s. per thousand seal-skins?-Yes, he was a young hand.