3618. And it deprived you also of the profit which you would have had upon the goods that ought to have been given for the line?- Yes. I merely mention that as an instance in which cash was given for lines.

<Adjourned>.

[Page 83]

Lerwick: Monday, January 8, 1872. <Present>-Mr. Guthrie.

WILLIAM IRVINE, examined

3619. You are a partner of the firm of Hay & Co., merchants in Lerwick?-I am.

3620. You have been so for many years?-Yes.

3621. I presume you take a principal part in the management of the affairs of that firm?-I do.

3622. In consequence of hearing that this inquiry had been appointed to take place, you have prepared a written statement with regard to the system pursued in the fish-curing business in Shetland, which you now hand in?-Yes.

3623. It is a correct statement?-It is quite correct, to the best of my knowledge.