2499. Is the ledger a different book?-The work-book is a kind of compound between the two. It was entered first in the one, and then in the other.

2500. But it was because the woman was working for you that the account happened to be put in that form?-Of course. I think that was mostly the way in which the credit was got. She would just creep in and then, and she was in the habit of getting things that she asked for, and these were put into the book. That is the only way in which I can account for her getting them. But I would draw attention to the copy of her account, as showing that she got goods she needed them and it was a mere subterfuge for her to say that she got goods from the merchant although she did not knit for him.

2501. Is there anything further you wish to say with regard to the evidence of Elizabeth Robertson?-Nothing, except with regard to these two items of it.

2502. When she was under examination she handed me this line [showing line quoted in Elizabeth Robertson's evidence]; and I have also got a line in these

'C. Y. 92.-Credit bearer value in goods for 18s.
'R. SINCLAIR & CO.
'J.J.B.
'22. 12. 71.'

Do you give out many of these lines in your business?-Yes, a good many.

2503. How is that?-It is not our wish to give lines, if the women would only take the value out at once; but when they have bargained to take goods for their work or for their hosiery, and they will not take them at the time, what are we to do?-We might enter them in a book, but they prefer to have a line, and come with it and get what they want marked on it later, whenever they want the goods.

2504. What is the meaning of the initial letters at the commencement of the line?-They are put there so that we may be able to identify the lines at a glance and they correspond with the same letters in the line-book, where a check is kept. The numbers begin under each initial letter, and run to 100 consecutively until that number is reached, and then we begin with another initial letter. For instance, after C. W. we have C. X.

2505. There are two letters: how do you explain that?-Because, when we get to the end of the alphabet we must distinguish; we could not begin with again.

2506. In introducing this system of notation you began with?- Yes, and went on to Z.