The substance of the evidence on this subject may be stated in a few sentences:-

The debts of the seamen to the agents are often considerable in bad years, and the agents often lose a great deal by bad debts. The amount of the accounts after successful voyages may be seen from the abstracts given in by Messrs. Hay & Co. and Mr. Tulloch. Mr. Tulloch and Mr. Tait agree in saying that the men's average out-takes still amount to about one-fifth of their earnings; and Mr. Robertson estimates them at one-fourth. In the case of the 'Camperdown,' in 1865, under the old system, the men's earnings for both the seal and whale fishery amounted to £1537, 10s. 3d.; the amount of cash paid was £1120, 12s. 3d.; leaving £416, 18s. for goods sold. This case was selected by the witness. The accounts in the agent's ledger are settled when the men come to Lerwick for the purpose, many within a month or two after the men are landed, but in other cases, where the men live at a distance, not for several months. No doubt the men are in some measure to be blamed for this; but there can be no doubt that they would attend for payment at the proper time if the agents and shipmaster seriously insisted on their doing so. Before 1867 the men received the balance of wages due to them at the agent's office, the whole of the payments in cash and supplies of goods made in the course of the year to themselves or their families having been deducted. The account was balanced by payment of the sum remaining due after these deductions. Since 1867 the account in the agent's books is still in the same form, and is balanced exactly in the same way; but the seaman goes through the form of receiving at the Mercantile Marine Office the whole sum due to him, under deduction only of the advances, etc., allowed by the Merchant Shipping Act. His account is read over and made ready for settlement before he goes to the Mercantile Marine Office; and after he has got the lawful sum of money there, he returns to the agent's office, and either hands back what he owes for goods or cash advanced over and above the legitimate deductions already made, or he hands over the whole money he has got at the Custom-house to the agent, that he may pay himself, and settle the account in the regular Shetland fashion. The accounts due for former years to other agents are sometimes deducted from the balance due; and with this view, it was formerly the practice, not yet quite obsolete, that lists of indebted men should be handed from one agent to another, and that their old accounts should be found standing against them in the books of their new agent. Down to 1870 accounts were still 'squared' at the Custom-house in some cases, the agent handing over there only the exact sum due to the men.

[W. Robertson, 10,938, 10,048; J. Gatherer, 15,895; A. Munro, 16,193; W. Robertson, 16,631; W. Robertson, 11,130, 11,213; J. Leisk, 14,632; A. Goodlad, 16,419; A. Munro, 16,161; G. Williamson, 9624; W. Robertson, 11,029; W.B. Tulloch, 14,382; W. Garriock, 16,800; W.Robertson, 10,974, 11,031; W.B. Tulloch, 14,420, A. Munro, 16,182.]

It is explained to the men, when they first come to the agent's office and have their ledger account adjusted, that the 'account of wages' settled at the Mercantile Marine Office does not include the agent's account of supplies, and that he has to pay that afterwards; or he is told at the Custom-house to go down and pay his money back. It is still quite understood that the agent having the first claim on the man's wages in honour, if not in law, he has to go down at once to pay the amount of his account; and instances of failure in this respect are hardly known.

[W. Robertson, 11,022, 11,212; G.R. Tait, 14,529.]

The outfit and some of the family supplies are almost always taken from the agent's shop; but many of the men live so far from Lerwick, that the distance forbids them to deal with him to a large extent. The circumstances of the men are generally so much better than those of ordinary ling fishermen, that they are not compelled to get credit to the same extent, or perhaps can get it near home, since the enforcement of the law in 1867 gave some security that the earnings of the year's voyages would not be forestalled. The outfit is still almost invariably got from the agent; and Mr. Robertson, whose special mission was to deny everything in the former evidence and in the Report by Mr. Hamilton, could not point to any case where it had been got elsewhere. Young hands in their first voyage must get their outfit from the agent; and as in their case the outfit is generally very expensive, the number of young hands engaged since 1867 has decreased, the agents being unwilling to give an outfit or credit, which one season's wages are often insufficient to pay.

[W. Robertson, 10,973; A.B. Jamieson, 14,318, 14, 321; J. Leisk, 14,637, 14,680; W. Robertson, 10,940, 10,954; W.B. Tulloch, 14,448; L.F.U. Garriock, 12,509; W. Robertson, 16,593; P. Moodie, 14,675.]

Notwithstanding the enforcement of the law as to payment of wages, the old custom of dealing with the agent who gets the engagement is still not without force; and some men say that it is still so strong as to deprive them of credit elsewhere, because they are expected not only by the agent, but by other tradesmen, to be running an account at his shop.

[A. Moffat, 16,352; A. Goodlad, 16,399.]

Allotment notes have not come into general use at Lerwick; and when they are drawn up, they are sometimes taken in the name of the agent, or some one in his employment. Many families in either case are supplied with goods as they want them, or, if they live in Lerwick, with a weekly allowance of meal, the only difference being that the sums in allotment notes need not undergo the process of being handed over at the Mercantile Marine Office. The money obtained on advance notes is often paid back at once to the agent for outfit or supplies, or rather the advance note is left with the agent, in security of the goods supplied. It is stated by Mr. Robertson (10,968) that the first month's advance is paid in cash. and that the men may spend it where they like. But since leaving Shetland I have received a very detailed statement by a seaman, that he was this year refused such payment unless he took two-thirds in goods. That statement, however, is not an oath, and therefore does not form part of the evidence. Of course an advance note is not strictly due until after the man has joined the ship; but the practice is as Mr. Robertson states in his evidence. Only one case is spoken to in which an agent refused or hesitated to give cash for a balance due to a seaman. But in older times it was usual to 'shove off' the men, giving 10s. or £1 at a time, and refusing to settle with them.