16,884. Making full allowance for that, however, do you think that certain of the articles which have been submitted to you have been overcharged?-I think the whole of them have been. There is one thing I may mention, which is, that looking back fifty years ago they had then no direct communication between Shetland and the large towns in the country, and the merchants there were longer in being paid for what they sent south; but now they are paid within ten days of the time when they send their goods to Edinburgh or Glasgow or Newcastle, or wherever it is, and that makes a very considerable difference to these merchants.

16,885. What goods do you refer to?-Any kind of goods that the islands furnish. If the merchants send eggs, butter, bacon, or anything of that kind, to people in Edinburgh or Glasgow, they get a remittance in cash within ten days for the amount of the goods sent. Formerly that could not be the case, because they had to wait perhaps for a sailing vessel once a month, or something like that; and that makes a great difference to the people in Shetland.

16,886. Do you receive large consignments of eggs and butter from Shetland?-I get large consignments from Caithness, but not from Shetland.

16,887. But you know that the practice with Shetland is to remit back at once for that?-Yes, at once.

*Mr. Lewis's report stated the following as his valuation of the
different samples submitted to him:-
No. 1 Oatmeal, per 7 lbs. £0 1 0
No. 2. Tea, per lb., 0 2 4
No. 3. Tea, do., 0 2 4
No. 4. Sugar, do., 0 0 41/2
No. 5. Tea, do., 0 2 6
No. 6. Sugar, do., 0 0 41/2
No. 7. Tobacco, do., 0 4 0
No. 8. Tobacco, do., 0 4 0
No. 9. Tea, do., 0 3 0
No. 10. Loaf Sugar, do., 0 0 6
No. 11. Flour, not fit for use.
No. 12. Rice, per lb., 0 0 21/2
No. 13. Soap, do., 0 0 4

The samples Nos. 1, 2, 3, and 4 were those purchased at Mossbank by the witness A.T. Jamieson, 7954; Nos. 5 and 6 were samples obtained by the Commissioner personally, at Messrs. Spence & Co. at Uyea Sound; No. 7 was obtained at the shop at Grutness; No. 8 from the shop of Mr. Gavin Henderson, Scousborough; and Nos. 9 to 13 were produced by the witness Charlotte Johnston, as having been purchased at the shop of Mr. Morgan Laurenson, Lochend.

Edinburgh, April 18, 1872, MAGNUS MOWAT, examined.

16,888. Are you a boat-builder in Newhaven?-I am.

16,889. Do you do a large business there in building boats for fishermen?-Yes, I do a pretty large business.

16,890. Do you know the style of boat that is built in Shetland?- Yes. I have seen one or more of them at Wick, when I was there at the herring fishing.