14,277. Did you consider it a grievance to be prevented from settling with the men in the Custom House?-If the men were agreeable for it, I thought there was nothing wrong in it. It was entirely with their concurrence that it was done.

14,278. Is there anything else you wish to say wish to say?-I wish to say that I have examined the books, and I find that Mr. Jack Williamson's rent at Ulsta was not advanced after Mr. Leask purchased the property. I now show the valuation roll of 1860, where it is entered at £8, 10s., and in 1871 it is entered at the same sum. That rent included the farm and all accommodation-the shop, beach, booth, and everything.

14,279. I see he was tenant of an additional subject in 1871, for which he paid a rent of 10s.; and of grazing park at Ulsta at a rent of £6?-Yes; but the 10s. includes the dwelling-house, shop, farm, and all accommodation he had about the place.

Lerwick, January 27, 1872, ADAM TAIT, examined.

14,280. You are a shopman to Mr. Robert Sinclair?-I am.

14,281. Did you purchase a hap lately from Margaret Jamieson, Quarff, who has been examined today?-Mr. Sinclair purchased it, and I settled with her for it the time she sold it.

14,282. When was that?-About three days ago. It was a long plaid she sold.

14,283. What was the price of it?-20s. in goods; and that was paid.

14,284. To what extent did you supply her with goods?-I gave her 19s. 6d. worth of goods and 6d. in cash. She wanted 3s. in cash. I told her the bargain was made in goods, and I could not give it to her in cash. Besides, there was no cash in the drawer at the time. Then she thought of something else she wanted, and I borrowed 6d. from the clerk in the end gave it to her.

14,285. Did you tell her that if she got 1s. 6d. in cash it would be charged as 1s. 9d. against her?-I believe I did say that she would be charged 2d. in the shilling if she wanted cash, as the bargain had been made in goods.