14,589. You are a partner of the firm of Leisk & Sandison, merchants and shipping agents, Lerwick?-I am.

14,590. I understand you were previously in the employment of Mr. George Reid Tait, who has now retired from business?-Yes; I had been in his employment since 1862.

14,591. Were you in any other business of the same kind before?-No; I entered business then for the first time.

14,592. Have you heard the evidence which has been given by Mr. Tait?-Yes.

14,593. Do you agree generally with him in the account he has given of the way in which seamen have been discharged and had their wages paid?-Yes. I think it was generally correct.

14,594. Have you been in the habit of going up and paying wages at the Custom House?-I generally went with the men there.

14,595. Is it the custom now to hand them over their wages in cash, deducting only the sums which they have got for the month's advance, the allotment money, and the captain's account for stores?-During the last year, 1871, we only deducted the captain's stores and the first month's advance.

14,596. Were there no allotments?-The men had allotments but we did not deduct them. We were entitled to do so; but I found it simpler not to deduct them, and trust to the men refunding.

14,597. Then the allotments were not entered in the accounts of wages at all?-No.

14,598. Why did you not enter an allotment which the man had really drawn?-Our reason for not doing so was that in some cases they had not received the allotment in full, and they did not understand the accounts very well. In fact we found they understood them much better when they saw the full amount of their wages and were told the amount of advances. It was less trouble to us, and we got on better with the men by doing so.