14,177. Previous to 1867, you said the settlement of the men's accounts generally took place before the last payment of oil-money was due?-Yes, always.

14,178. Was that not so only in the greater number of cases?-It was always the case. The final payment was only a few shillings in general, and it was usually a considerable time before the owners advised us what amount of oil the vessel had turned out; so that if a man had the bulk of his wages to get, he generally got them a long time before the second payment of oil-money came.

14,179. Was the second payment usually made before the man engaged for another voyage if he was going?-In some cases; but if the man lived at a considerable distance from Lerwick, he would not come in for the few shillings which were due him for his second payment until he was about to engage again.

14,180. How was that second payment made? Was it in money, or generally in goods?-If the man had the money coming to him, it was usually paid in money; but sometimes he may have got a little advance on his second payment.

14,181. If that was the case it would be in his account?-Yes, a continuation of his previous account; but we did not care much about advancing on second payments, because they were so uncertain. The vessel might not turn out nearly so much as was expected.

14,182. You are aware that a new system was introduced about 1867 or 1868?-Yes.

14,183. And since that time you have been employed in going up to the Custom House to settle with the men?-Yes.

14,184. Do you take a quantity of cash up with you and hand it over to the men in presence of the superintendent?-Yes.

14,185. Have you, since that system began, invariably taken up your ledgers containing the men's accounts, or any note of the amount of their accounts, with you?-Of course we have never taken up the books.

14,186. Did you at any time take any notes or abstracts of the men's accounts?-I always took a note of the sum which each man had to get.