Part 248 (1/2)

10,295. That was done with the view of reducing his debt?-Yes; the son was living with the father, and it was done to reduce his father's debt.

10,296. This account has not been settled yet?-No, and this year's rent has not been debited to the account. We have not yet taken it out of the land ledger.

10,297. Has he been working for you?-No. He is an old man, and I think his son intends to take the farm, and to join him.

10,298. There is 4, 12s. 6d. of rent debited to him in 1870. To whom was that rent payable?-To Spence & Co. That is one of the farms included in their lease.

10,299. In the account of Thomas Peterson he is credited with a beach fee of 5, and he had a balance against him in 1869 in 6s.

101/2d. The balance in his favour at settling in 1871 was 1s.

41/2d., but in that year he had been fis.h.i.+ng, not regularly, but occasionally, with certain boats?-Yes. He has been fis.h.i.+ng regularly this year, but his account is not settled yet.

10,300. This account [showing] contains the total beach fees paid by you in 1869 and 1870, being 91, 12s. 8d. in 1869 and 115, 12s. 8d. in 1870?-Yes.

10,301. What are the entries on page 251?-That is a page which I am using as a cash-book in settling up with the men at the present settlement.

10,302. It shows the amount paid in cash to each man?-Yes.

10,303. The total is 162, 10s. 21/2d., which been paid to thirty-two men?-Yes.

10,304. That does not show the men whose balances were the other way?-No.

10,305. Would there be a larger number whose balances were the other way?-There would be great deal more money out, whether the number of men were larger or not.

10,306. Have you any dealings in hosiery at your shop?-We do very little in that way.

10,307. When you do deal with a woman for hosiery, do you open an account in her name?-Sometimes. Of course if she gets worsted from our shop we have to debit her with it, and see that she returns it.

10,308. Does she generally take out goods for the amount of her knitting?-Sometimes.

10 309. Have you a special book for these accounts?-No, not now.

10,310. Did you use to have a woman's book for them?-Yes; we had a small ledger when we commenced. It was not exactly a woman's book, but the hosiery accounts were generally kept in it.

10,311. Did it contain accounts for b.u.t.ter and eggs?-No; we did not keep accounts for them. Of course if a man comes in with 16 or 20 or 30 or 40 lbs. of b.u.t.ter, that goes to his credit if he wishes it to be settled for in that way.

10,312. You do not take any share in the management of the shop at Haroldswick?-I sometimes take a little.

10,313. I have been told to-day that Mrs. Spence's hosiery purchases are settled for with goods got in the shop there?-Yes.

10,314. Are Mrs. Spence's purchases of hosiery and worsted made by her on account of the firm?-No. She generally sells for herself what hosiery she buys.

10,315. Then, when the hosiery is paid for by means of goods supplied from the shop at Haroldswick, how does that enter the books of the firm?-She is just debited with the amount paid to so and so.

10,316. Are these goods debited to her at cost price?-No, at retail price.

10,317. And the firm has no connection with the purchase or sale of that hosiery?-No.

10,318. Where do you get your supplies of tea?-We get them from different places.