16,845. Would you consider it an extravagant price in a country district also?-I think it would be. I think 5d. would be about the value of that sugar in Shetland; it would not be more.

16,846. No. 5 is a sample of tea also which you value at 2s. 6d. per lb.?-Yes; it is better than the others.

16,847. Would 2s. 10d. per lb. be an extravagant price for it in Shetland?-I think it might sell there for 2s. 10d., or even 3s. I consider it to be a very good tea.

16,848. You value it at 2s. 6d?-Yes, here; but I think 2s. 10d. would be a fair value for it in Shetland.

16,849. You allow a greater advance upon that tea as sold in Shetland than you did upon the others?-Yes. The higher the price of the tea is, generally speaking, there is a larger profit upon it.

16,850. Do you think a merchant would be fairly entitled to take a larger profit upon No. 5 than upon No. 2?-Yes; a little.

16,851. Then 2s. 10d. would not be a very extravagant charge for it?-I don't think it.

16,852. No. 6 is a sample of sugar which you value at 41/2d. per lb.: was that of the same quality as the other sugar?-There was very little difference between them.

16,853. Would that be fairly charged at 5d. per lb.?-I think it would sell for about the same as the other.

16,854. No. 7 is a sample of tobacco which you value at 1s. per lb.?-Yes; that is the retail price. I cannot say that I am a great judge of tobacco; but that is the retail price in Edinburgh for something like the same quality.