14,512. You have heard the evidence of Mr. Tulloch?-I have.

14,513. Are there any points on which you differ from him?-Yes. So far as my own experience is concerned, since the issuing of the Board of Trade regulations in 1867 we have invariably settled with our men at the Shipping Office without deducting our own account

14,514. Were these settlements conducted by yourself, or by one of your clerks?-Principally by one of my clerks; but at times, when he was absent, I generally settled with the men myself.

14,515. Was that clerk Mr. Leisk, who is now your successor in business?-Yes.

14,516. Is the statement correct that these settlements were generally protracted for months, and were only made at intervals as the men came up?-I don't think it is generally correct. When a vessel arrived at Lerwick, the men were generally settled with at once.

14,517. Even before 1867?-Even before 1867. I don't think there is any difference with regard to the dates of settlement.

14,518. Then what effect have the regulations had?-I don't think they have had very much effect, so far as my own experience goes.

14,519. Have they had the effect of reducing the amount of debit against the men in the agents' books?-I don't think so.

14,520. You have not found it necessary in consequence to restrict your advances to the men?-I have not. I just give them much about the same as formerly

14,521. Have you formed any idea from your experience as to what proportion of a man's earnings in an average voyage may be exhausted by his supplies in goods?-I have taken a note of it for the last three years. In some cases it has been as high as 20 per cent.; but where the vessels were successful, the proportion of goods was not by any means so great, compared with the amount of oil-money and wages. In that case it would sometimes be reduced to 5 per cent. In the case of the 'Arctic,' Dundee, last year, £995, 6s. 8d. was paid at the Shipping Office to 29 men, and they afterwards returned and paid me £48, 2s. 5d. for goods That was a very successful year, and the 'Arctic' was particularly fortunate. I may explain that out of the twenty-nine men there were only eight taken on the second voyage The vessel made two voyages, and that return is exclusive of the eight men who went with her the second time.