3152. Do you call all the open lace goods Shetland goods, whether they are made of English or Shetland wool?-Yes.

3153. This [showing] is an invoice of shawls?-Yes.

3154. Is there any material difference, with respect to the shawls, from the calculations with regard to the cost of production and profit which we have just made with respect to the veils?-I think it is very similar.

3155. It comes to something like the same thing?-Yes; but the difference is not quite so marked.

3156. You think there is not so much difference in the cost to you, in the case of shawls, as in the case of veils?-No; because we don't get job shawls, and we don't require to guard against that.

3157. Are there no job shawls at all?-It is extremely seldom that there are any.

3158. Therefore, in that case, you require to make the margin less?-Yes.

3159. What do you think would be the percentage of profit upon the lots of veils and shawls mentioned in this account [showing]?-I really could not say. I am quite sure that no person in the trade could tell that.

3160. You have never made an exact calculation of it?-Never.

3161. Can you give me an approximation to it? Will it be 10 per cent.?-Yes; it will be more.