2655. Do you not call the 3s. 6d. a profit?-I do; but then in that case there is nothing else for a profit.

2656. You are supposing that you pay the 26s. 6d. in cash? If you were paying for the shawl in goods, would you pay 26s. 6d., or anything more?-If I were paying for it in goods, I would pay 30s. There might 6d. less or 6d. more; but as far as my experience goes of this kind of goods, and selling them at a wholesale price, I could not expect to realize a higher price for them than I pay, taking discounts and all together.

2657. What is the kind of evidence you are to give me to prove that there is no profit on a 30s. shawl which you pay for in goods?-I have no evidence to offer as to that.

2658. Except your trade list?-That would be taking a wide view of the thing. It would embrace the whole trade. The case I have given is a special one in contradiction of the statement made, which was a false one that a Shetland shawl could be made at that price.

2659. The list enables you to say what you sell the articles for, and you leave me to find out the price you pay from particular cases?-Yes; and if an examination of my books would help you in that, they are open to you. I am also prepared to give you the names of a number of women who would be able to tell you what prices they get for their goods.

2660. Can you give me any particular kind of goods which you think would be a fair test of that?-You may take the winter shawls, white, brown, and grey, natural colours, and straight borders.

2661. Do you think that would be a fair test?-I think it would.

2662. But there are no entries in your books which will show at what price you bought these shawls?-There may be. If a woman brings in a shawl, and gets so much goods at the time, then the balance only might be marked down, and that would be no guide to you; but at other times the whole price is marked.

2663. That is, where there are credit balances with people who come to you with shawls?-Yes.

2664. Which book will show that?-The day-book or women's ledger.