3240. You don't buy it yourself for any purpose of that kind?-No; there are none of the merchants who do that. There is one thing in my previous evidence which I wish to correct: I thought of it after I left here. In calculating the value of a 30s. shawl, I put down 14s. as the value of the knitting; but in that case I did not make the deduction I should have made for the percentage of the goods paid for it, which would increase the real profit to the dealer. As, however, in a great many instances, when we require a fine shawl of that kind, a good deal of it is paid in cash, I think that, taking it as a general thing, not more than 1s., 6d. would fall to be deducted for that from the figure I gave. In some cases the price is paid wholly in cash, especially for things of that kind. That sum of 1s. 6d. would therefore fall to be added to the profit if the article was paid in goods; but if paid in cash, then my statement was quite correct.

3241. Did you hear the evidence which has been given by Mr. Anderson with regard to the cost of making shawls and veils?-I did.

3242. It was mostly veils he spoke to, and the selling price of them: do you think his calculations that on subject were generally near the truth?-I believe they were perfectly correct, so far as my own experience goes, but I may say that my experience in that matter has been somewhat different from his, inasmuch, as for that class of wool, and knitting. I often pay a higher rate to good knitters. There is this; however, to be said in my case, that I do not have so many job lots, which compensates to a great extent for the difference; and another thing is that I do not charge such a high price for them as he stated, when sending them south. If I am selling to a private individual, I may but it is very seldom that I sell to private individuals.

3243. That may be accounted for in this way: that you sell more to wholesale customers, while I suppose Mr. Linklater's business in Edinburgh is really a retail business?-Yes; he has a very extensive establishment in Edinburgh.

3244. His own establishment there is a retail one; so that the prices Mr. Anderson was speaking of were probably retail prices?-I suppose so. I think if the one was balanced with the other, there would be found to be very little difference between Mr. Linklater's experience in the trade and my own. I wish it to be distinctly understood, that when I said we got no profit, on the goods except what we realized on the first purchase, I meant that we do not realize indeed we often don't realize so much-as the price we paid for them in goods. In particular cases, we may charge a shade over what the thing has actually cost us; but there are a great many articles for which we must charge less, and that much more than balances the other. If our customers in the south were private individuals or consumers, we could very easily pay the same rate in cash that we now pay in goods, but as we have to sell to retail dealers in a wholesale way, we cannot afford to do that, unless we were to rob the retail dealer of his profit altogether.

Lerwick, January 6, 1872, ISABELLA SINCLAIR, examined.

3245. You are the daughter of Mr. Sinclair, who has just been examined, and one of the assistants in shop?-Yes.

3246. Are you sometimes concerned in the purchase of hosiery goods?-No; I never purchase hosiery.

3247. You only sell in the shop?-Yes.

3248. Is it the case that the lines which are given out in your father's shop are generally brought back by the same parties to whom they are issued? Do you know who the lines are given to?-No; we keep no note of their names.