14,571. Did you find the price at which your meal was being sold in the following month?-Yes.

14,572. You have no entries to show the price during January?-I cannot find any.

14,573. At what price was it being sold in February 1868?-At 52s. That is the price I charged; but I find the price was rising that year, because in the following month again it was charged 1s. higher; and it is quite possible that I would sell a sack at 50s. in January.

14,574. Is it possible you may have sold a sack of meal without it being entered in your books at all?-Yes; we frequently do that. If the cash is paid down we don't make any entry of it.

14,575. The price of 52s. in February was the credit price?-Yes.

14,576. So that, if a man were buying it over the counter, he would probably get it 1s. cheaper, paying for it at the time?-Yes. We usually give it 1s. cheaper when paid for at the time, than when we give two or three months' credit.

14,577. Do you do an extensive business in meal?-Yes.

14,578. Is there much difference in the price of the meal sold in Shetland, according to the quality of it?-There is a considerable difference in the prices of flour.

14,579. But is the meal generally about the same quality?-Much about the same.

14,580. Is there a difference between south-country meal and Orkney meal and Shetland meal?-There is no Shetland meal sold. We never get any to buy; at least very little.