7233. Are they not settled for at the annual settlement?-Yes; or they get cash for them at any time they want.

7234. Are these cattle often taken from men who are in arrear with their accounts?-No; they are never taken from the people who are in arrears. If a man was in arrears, he might be asked to bring his cow to the public sale if he was to dispose of her; and then we might buy her or not.

7235. There is said to be a system in Shetland of marking the horns of cattle when the merchant or landlord has a debt against a fisherman tenant: can you explain what the practice is with regard to that?-I believe such a practice does exist; but in my own experience I have never set any value upon it at all, and never practised it at North Roe.

7236. What do you understand the practice to be?-I understand that if any one has a claim against a tenant, either proprietor or merchant or any other party, they consider that if their mark or initials or brand is put upon the horns of the animal, it then becomes their property, even in cases where the animal has not been removed from the possession of the original owner. That is how I understand it has been done in my neighbourhood.

7237. Do you understand that it is usual for the creditor to remove the cattle so marked from the premises of the debtor, and to keep them in his byre or yard for some time, and afterwards to return them upon loan, that removal being understood to be the badge of possession or the sign of the transference of the property?-Yes. I did that myself in one case, but it was not a direct case of that kind. The debtor was the owner of the cow, but another party had the cow in his possession; there was an intermediate party in the matter. I bought it from the man, putting a value upon it, and removed it.

7238. Charging the price to his credit in his account with you?- Yes. I removed it to my own byre and kept it there for some time, and then, as I was not wanting it very much, I gave it back to the poor man who had it originally; but the man I gave it back to was not the debtor at all.

7239. In what way was that third party in possession of it?-I don't know. I think he had reared the animal. There is such a system as giving a calf, if you have too many and don't want it, to another man, and he brings it up; and when the calf comes to be sold, one-half of the proceeds belongs to the original owner.

7240. Then you think this beast may have been in the possession of the party on some such footing as [Page 174] that?-I think it is possible it may have been in that way.

7241. If that was so, your debtor would only be the proprietor of one-half of it in reality?-No; there was something peculiar in this case, because the debtor was the sole owner of the beast.

7242. Then that was not such a case as you have mentioned?-No.