16,874. Supposing it had to be conveyed thirty miles from Lerwick, that of course would increase the expense?-Of course it would add to the expense; but I have been speaking of the direct communication between Edinburgh and Lerwick.

16,875. No. 13 is a sample of soap, which you value at 4d. per lb.: was that a good quality of soap?-It was middling; but it was in such a state from being dried up, that one could scarcely judge of it. However, I think that would be about its value.

16,876. Had it been injured by being kept?-It gets dry and hard from the moisture getting out of it. If I had seen it cut from the bar, I might have come nearer a proper judgement of it.

16,877. Do you think 6d. per lb. would be too high for it?- Decidedly; either for it or any kind of soap.

16,878. You think that even although you had seen it cut from the bar you could not have put so high a value as that upon it?-I could not.

16,879. Can you say generally with regard to the samples, that any of them were deteriorated by having been kept for some time after leaving the shop?-I do not think they had been much affected. The sugar may have changed its character a little by being dry, and also the soap; but I don't think any of the other articles could be much deteriorated in value by that.

16,880. Would you make any allowance in your estimate of their value on that account?-No; I just valued them as I saw them, according to the best of my judgement.

16,881. Do you think it would be fair to make any such allowance?-No, I don't think it would be necessary.

16,882. Is it usual to charge a higher price for such goods in country districts than in the town?-Generally it is the case that a rather higher price is charged. There is less competition in business, and there can be no doubt that in a country district you pay more for articles than in town.

16,883. But, on the other hand, rents are lower in the country than in the town?-No doubt they are; but the amount of business is usually much less.