11,205. It must be so, because you would not advance him money if he was in your debt?-No; but the men generally are not in our debt. When they are in debt, it is the exception, especially in the whaling trade.

11,206. Then if a man is in your debt, and has to refund you money which he receives before the shipping master, that must be for goods?-Yes, for goods alone, if he is in debt; but we don't like him to be in debt. If he be in debt, it must be for goods. We would not care about allowing a man to get into debt for cash, although it may sometimes be the case, because Mr. Leask is very accommodating in the way of giving advances.

11,207. But the answer you give is, that about one-fourth of the sums which have been received by the men before the shipping master is repaid to you by them in settling their accounts for goods?-I said that I thought about one-fourth represented the goods sold; but, in many cases the men have got advances in money to account over and above the goods they have bought; so that the money paid over to the agent after the settlement before the shipping master, will be more than one-fourth. I should say that it would be one-third, and that would cover the sums of money paid to account from the date of landing to the date of settlement. It is quite a common thing for the men to get money as soon as they land, and before settlement; and that of course, increases the account against the men, which they have to pay after receiving their money before the shipping master.

11,208. Still you don't give that as an exact statement but merely as a guess?-It is merely an approximation, as nearly as I can guess it to be and I have a very good idea.

11,209. You say the men always go down of their own accord to pay the money, because they are honest men?-Yes, invariably. They don't require to be asked to do so.

11,210. Has it not been the case that at certain times within the last 3 or 4 years, and since the regulations of 1868 were enacted by the Board of Trade, you and your clerks have endeavoured to settle with the men before leaving the Custom House?-I think in the first year that was done. We simply paid them over the balance which they had to receive, after deducting their accounts. Perhaps it was partly done in the second year; but since then the shipping master has been more rigid, and we have had to pay the whole.

11,211. Did the shipping master interfere about that?-He always interfered, and he would not allow any reckoning in the Shipping Office at all

11,212. Since then the men have invariably come down to your office and settled with you immediately after they had received their money in the Shipping Office?-Yes, on the same day, and without any exception, unless in the one case I mentioned, and that man came on the same day also after some reflection.

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11,213. You still keep your ledger accounts in the same form as if there were no such payment of cash in the Shipping Office?-Yes, we adhere to the same form that we used before.