14,522. So that the advances were really made for the sealing voyage only?-Yes, really for the sealing voyage.

14,523. And I suppose it was from the sealing voyage that the greater part of the returns were made?-No. I think the eight men grossed pretty nearly as much from the second voyage.

14,524. But that was an extraordinary case altogether, was it not?-Our vessels were all fortunate last year, on the whole.

14,525. However, you say that in some cases the amount of goods has been as much as 20 per cent. of the whole earnings?-I think so; but these were exceptional cases.

14,526. After the new regulations were issued, did the men universally come down and settle their accounts as soon as they received their cash at the Custom House?-As a rule, they did.

14,527. Are they expected to do so?-A great number of the men who are customers of my own are always very honourable in settling their accounts.

14,528. But is it understood when you are paying them the money that they are to do so?-Yes.

14,529. Is there an understanding expressed at the time when they are getting the advance, that they are to settle as soon as they receive their wages?-We have never expressed it in words, but I should fancy that there is such an understanding.

14,530. Have your accounts since 1867 been kept in the same way as they were before?-In the same way.

14,531. That is to say, they show the receipt by the seaman of the balance due after deducting his account, and don't show the actual sum received by him at the Custom House?-We generally credit the men with the full amount of wages, oil-money, and seal-money payable to them; then there are the advances prior to the voyage; then there is the sum paid at the Shipping Office;-the full amount is entered against the men; and then the sum returned.