16,025. And the party mentioned in the report describes himself as superintendent of the largest establishment in this place?-Yes, general superintendent, and the other is described as the manager of the working department. The general superintendent is the one who signs his name, and the other is the one who signs with a cross, and they are the parties who speak about the resources of science and art.

16,026. Is the book I now show you kept in a fair enough mercantile hand?-Fair enough.

16,027. Would, you be surprised to hear that it was kept by William Halcrow?-I would not. The reason why I mentioned this matter at all was to show the subserviency of the people in Shetland,-that they are accustomed to do what they are bidden,- that they are ready to sign their names to what they really cannot understand, if they think it is doing a favour to any one above them.

16,028. Do you think Halcrow was incapable of understanding such a phrase as the resources of science and art?-I think so, as it is applied here; because I may mention that in the correspondence which passed before, and which refers to the same parties, they said they did not know that whales had skins.

Lerwick, January 30, 1872, ARTHUR LAURENSON, recalled.

16,029. I understand you have heard the evidence which has been given by Mr. Walker with regard to the merchants in Lerwick, and that you wish to make some explanation in regard to it?-I have not heard it, but the substance of it has been reported to me since I entered the room. I have been told that he said that the merchants in Lerwick buy from second-class houses, and pay for their goods by consignments of hosiery. I wish to refute that, so far as I am concerned; and I refer to Messrs. J. & W. Campbell, Glasgow; Stewart & M'Donald, Glasgow; Arthur & Co., Glasgow; John Clapperton & Co., Glasgow, and Geo. Peek & Co., Manchester, as a proof that I deal with first-class houses.

16,030. Are these the only houses with which you deal?-No; I deal with a good many more.

16,031. Are there any houses from which you get portions of your goods which might be characterized as second-class houses?-No.

16,032. Is it the case that you ever get job lots or over-seasons goods?-Never, unless in the ordinary way of trade. Perhaps an article may be shown to me by a traveller occasionally, but only one pattern out of fifty which may be described as a job lot.

16,033. You do not get in a larger proportion of these goods than other dealers in other country towns?-No; I never bought a job lot altogether in my life. We never pay by consignments of hosiery.