11,329. They are not merely the men who are employed by Messrs. Hay for the summer fishing, but many others besides?- Yes.

11,330. Will you have 100 of these accounts in your ledger?-I could not say exactly.

11,331. Is there it separate ledger kept for the Burra men?-Yes.

11,332. Do they keep all their accounts here?-They keep accounts with me for all their dealings here, but they deal both here and in Lerwick.

11,333. In what season of the year do you make settlement with the men who have accounts in the way you have described?-The Burra men all settle at Lerwick. They only get their advances from me, and they settle at the end of the year with my employers.

11,334. Is a note of their advances handed in to Lerwick?-Yes.

11,335. Do you settle here with others than Burra men who deal with you?-No; they are all settled with at Lerwick. The whole of the accounts are settled there, unless any man wishes to pay any provisions he has had himself. He has it in his option to pay these things to me if he likes; but that is only done in very rare cases.

11,336. Do you sometimes pay money for fish here?-Sometimes.

11,337. In what cases does that occur?-In the case of it neutral man who is not connected with the Lerwick business.

11,338. Then it is only the men who are in the regular employment of Messrs. Hay who settle at Lerwick?-Yes.