16,855. That is 3d. per oz.: would you consider 4d. per oz. an overcharge for it in a country district?-Yes, I think it would be 1d. of an overcharge. They buy it for about 3s. 4d. per lb., and I consider that 8d. upon a pound of tobacco is a very fair profit.

16,856. No. 8 is also a sample of tobacco which you value at 4s. per lb.: was it of the same quality?-So far as I am able to judge it was.

16,857. No. 9 was a sample of tea which you value at 3s. per lb.: would 1s. 1d. per qr. lb. be too much to charge for it?-It would be too much to charge for any of the teas that were submitted to me.

16,858. Was this the best of the teas?-I thought so.

16,859. Was it considerably superior to the others?-I thought so; but 4s. 4d. would be far too much to charge for it.

16,860. No. 10 is a sample of loaf sugar which you value at 6d.: would 8d. per lb. be too much for it?-It would be too large a price to charge for it.

16,861. Even in Shetland?-I think so.

16,862. You have stated in your report that the sample of flour, No. 11, was not fit for use?-I considered so.

16,863. Do you think that arises from it having been kept too long after being got from the shop?-No, I don't think it is flour at all. It seems to be a sort of mixture that I would not like to give to a pig.

16,864. I now show you the sample No. 11 again: is that [showing] the flour you refer to?-Yes.