11,283. John Isbister had a three-quarter share?-Yes. He would perhaps be an ordinary seaman, not an able seamen. The able seamen have full shares, and the others have less, according to their quality.

11,284. I see that three men had three-quarter shares, while one had as low as a half?-Yes; in some cases they have only been on one voyage. The smacks generally make two voyages, and sometimes three. Perhaps after the first voyage, a boy or a man may be ill, and has to leave, and his proportion of the fish is ascertained at the time when he leaves.

11,285. Are the hooks, and lines, and outfit, supplied to the men, deducted from their own account, or from the account of the crew?-They are deducted in each man's own private account; each man has his own account, separate from the account of the crew. There is one account kept for what has been got on behalf of the company, and then everything else is put into the account for the men.

11,286. There is a statement made out for each ship annually, showing the gross fish and oil, and also the charge, consisting of various things?-Yes.

11,287. But the gross fish and oil, as entered here [showing], must appear somewhere else in detail?-We have another book in which we put the amount of the weight. The skipper knows the number of the fish, but he cannot tell their weight until they are dried. When they are cured, the amount of the fish is entered in the book.

11,288. And the estimate made of each man's share is made after weighing the dry fish?-Yes; or after selling the dry fish. The fish are weighed in the store, and then sold, perhaps in October or November; and as soon as the price is ascertained, the account is made up.

11,289. In the case of the 'Caroline' in 1870, the statement shows £481, 0s. 3d. as the total proceeds of the sale of her fish?-Yes.

11,290. The first thing you do after having ascertained the total proceeds of the sale of the fish is to deduct from that the charges?-Yes.

11,291. You charge these as curing 281/6 tons at 50s. per ton, dry fish, £70, 8s. 4d.?-Yes; that includes the salt.

11,292. 'Removing to Lerwick, 5s.-£7, 0s. 10d.?'-Yes; the fish were at Whiteness and had to be brought here.