7790. You also showed me an invoice of flour from Messrs. J. & J. Tod, Dalkeith:-'1871. October 2. 2 sacks extra superfine flour, at 44s., £4, 8s.;' and another invoice, containing these entries:- 'October 19. 2 sacks No. 2 flour, at 45s., £4, 10s., 1 sack oatmeal, £2'?-Yes. The sacks in these invoices are charged separately.

7791. What is the selling price of the flour?-6s. 6d. per lispund. Flour is also sold by the lispund here.

7792. Both the flour and the oatmeal in the invoice of October 19 were intended for the purposes of your business?-Yes. Besides the invoice price, there are freight and charges to be taken into account. The freight and landing would be 2s. per sack for the oatmeal. That is the steamer's freight to Lerwick, and then it is brought by a small packet which comes round by Roenesshill when she has anything like a cargo. The small packet charges 1s. 6d. per sack; it is double freight coming round the hill; so that probably the freight and landing charges will be 3s. 6d. per sack.

7793. Are these all the charges?-I think so. There would also be insurance charged against me; it is at my risk when shipped. It was not insured in this case, but still that ought to be reckoned, because I ran the risk. I don't know the rate of insurance. I have paid as high as 35s. per cent. of insurance from Leith, but I have got it much cheaper insured in Glasgow-I think 7s. 6d. per cent.

7794. Is that for goods in general, or for any particular kind of goods?-Just for general goods.

7795. You heard the evidence that was given this morning?-Yes.

7796. Is there any statement you have heard from any of the witnesses which you wish to correct, or anything you wish to say in addition to what you said yesterday?-Yes. I think I would be inclined to differ from [Page 190] the description which Mr. Sutherland gave of the people. My experience of them has been very different.

7797. You would be disposed to give the Shetland people a better character than he gave them?-I think so. I think they can bear favourable comparison with any people of the same class that I have come across in other parts of the world.

7798. In respect of frugality?-Yes.

7799. And foresight?-Yes; and activity in business.