3060. You find that from your work-book?-Yes. When we asked her why she kept the work so long, she replied that she had so much out-door work to do, that she had scarcely any time for knitting. Then there was one of the girls Brown, Mrs. Tait, who was examined the first day, and who said, I think, that I would not give her cash, but would only give it to my favourites. There are some sisters of that family, and the book was in name of one of the sisters. I only recollect her asking me once for a shilling, which I gave her.
3061. If she got cash, would it not appear in the book?-Yes.
3062. Did she sometimes deal with you in the way of selling her hosiery?-No.
3063. She always knitted for you?-Yes. On 2d July 1869 there is cash 1s. marked: that is the only time I recollect her asking it; and she got it, although I may have made the remark when handing it to her, that we were not in the habit of giving cash. I did not refuse it for all that, but in the act of handing it I may have made that remark.
3064. Mr. Linklater stated that there are about 300 people knitting for him: are the names of all these parties entered in your work-book in separate accounts?-Yes. [Produces work-book.]
3065. Will you show me the way, you make settlement with one of your workers?-Here [showing] is the case of Mary Henry, a country girl.
3066. Is that a good enough instance of it?-Yes. She brings in ten veils, and she has to get 1s. each for knitting them. That is entered to her credit. She will ask what she is to get, and we tell her. Then she will take whatever she wants at that time. She may have sent the veils in with another girl, and come in afterwards herself to get the goods.
3067. I see she has taken out 17s. 41/2d., worth in goods?-She had taken out the amount she had to get, and she brought in other ten veils afterwards, the date of which I find is not marked. Then she asked what she had to get, and she was told it was 4s. 111/2d. We would ask her if she was to settle for that, and she said yes, and we marked it settled.
3068. Was that 4s. 111/2d, which is marked as the balance due to her, paid in cash or got in goods?-It was got in goods entirely.
3069. The items of that do not appear here?-No. When we are busy we scarcely have time to enter all the items; but at other times, when we are not so busy, we enter them all.
3070. It is a rule in your business that you do not give lines for a balance of that kind?-Yes.
3071. You do not give them on a purchase of goods either?-No.
3072. Do the purchases of goods from parties who do not knit with your worsted appear in any of your books?-No; unless a balance is left, and it appears in the end of the day-book where I now point it out. [Showing.] On page 38 there is the account of Helen Arcus, our dresser.
3073. Is that Mrs. Arcus who has been examined?-No; she does not dress for us. That account of Helen Arcus is entirely for dressing.
3074. Is it settled by goods?-No. I wish to explain how we deal with her. She gets out a quant.i.ty of shawls and veils or neckties to dress. When they are finished, she brings them down to our hosiery shop where we keep our hosiery and she gets the amount marked on a bit of a line with which she goes to the other shop. I ask her what she wants and perhaps if the amount is 8s. 71/2d. she will ask for a quarter pound of tea for 10d. I then ask her what she wants next, and she says, "I want 2s. or 3s. in cash." There is then a balance left, which I mark in the book thus "By 4s. 81/2d.," which stands as a balance due to her. If she wants any cash in the interim between that time and the time when she brings down her dressing, she comes to the shop and gets cash, say 6d., or any goods she requires. She gets at the very least 5s. a week in cash all the year round. That does not appear in the book, but she gets whatever she asks.
3075. How do you balance the account when the time comes for doing that?-We add up the two sides of it.
3076. I see that each line in the account contains both debit and credit entries?-Yes, but there are two money columns at the end, and the entries are carried out to them according as they are debit or credit.
3077. How do you do with regard to sending goods south?-When we get orders for Shetland goods in the winter time, they go to our house in Edinburgh. We have already forwarded goods there, and they are kept in store; the orders received at that season are executed there, and a statement is sent down to us. This [producing doc.u.ment] is one of the statements which have been sent from Edinburgh for veils, and here [producing doc.u.ment] is another for shawls. I have brought a sample of each.
3078. The veils are numbered according to quality?-Yes. When we send them of different prices, there must be a different number, to let the people in the south know what the prices are.
3079. You fix the price here at which they are to be sold in Edinburgh?-Yes.
3080. That is the wholesale price?-Yes. Here is June 4: 4 dozen grey veils No. 1, 18s.-3, 12s.; 4 dozen grey veils No. 6, 21s.- 4, 4s.; 3 dozen No. 7, 27s.-4, 1s.
3081. Have these grey veils No. 1 been knitted for you by your own knitters?-The princ.i.p.al part of them; but we buy some.
3082. Show me one of the entries of the payment to a knitter for these veils?-I could scarcely show it for these identical veils.
3083. But for veils of the very same quality?-I should think this [showing] would be of the same quality: "10 veils, 9d.-Barbara Pottinger, Burra Isle."
3084. Then the No. 1 veil which you sell at 1s. 6d. would cost 9d.
for the knitting?-We pay 9d. for the knitting of it.
3085. You give out the worsted: what will that cost?-I should think for the coa.r.s.est, about 5d.
3086. Would that be the price you pay for it, or the price you would ask for it from a knitter?-It is the price we pay for it; it is Shetland wool.
3087. Which you don"t sell?-Which we don"t sell. We sell no kinds of wool.
3088. What does the veil cost you for dressing?-11/2d.
3089. Is there any other expense connected with?-There is not on that identical veil, but there is other expense connected with the trade.
3090. Have you to pay freight?-Not freight; but when we get a quant.i.ty of goods of that kind, perhaps one-half of them cannot be sold as they are. The colour is so uneven, that we have to send them south and dye a great part of them.
3091. Do you send one-half of each lot south?-Sometimes one-half, and sometimes more and sometimes less.
3092. What is the cost of dyeing?-We pay 1s. a dozen for dyeing; and there is the freight south and the freight back again, and we require to re-dress a great many of them.
3093. So that some of these veils may actually cost you 1s. 6d.?- Yes; and some of them cost less.
3094. What margin of profit does that leave?-I really cannot say.
I think no Shetland merchant can tell the exact profit he has on any of his goods.
3095. But there are a number of incidental expenses of that kind, which bring the actual cost of the veils up to about 1s. 6d.
apiece?-Yes.
[Page 69]
3096. May that be said with regard to other goods also?-It can be said of shawls.
3097. You think the expenses of that kind for sending south, and dyeing and re-dressing, often make the cost of production nearly equal to the selling price?-Yes; and in many cases more than the selling price.
3098. How much wool would there be in a dozen of these Shetland veils?-I should say there would be twenty-one cuts of Shetland wool in a dozen No. 1 veils at 18s.
3099. What is the price of that Shetland wool per cut?-3d. is the price for a fairish quality. Some of the veils turn out very bad from the 3d. worsted, while others turn out to be a little better.
3100. Therefore the worsted costs 5s. 3d., the knitting 9s., and the dressing 1s. 6d.: that leaves 2s. 3d. What proportion of these veils can go to the market without any dyeing or re-dressing?-I don"t think there will be more than half of them. The worsted looks very well before it is given out to the knitter; but when it comes back, there are dark and light bars through it.
3101. Then upon one-half of them you have the expense of a double freight to Edinburgh, and also the expense of dyeing and of re-dressing?-Yes.
3102. But it is only a fraction of those sent south require to be re-dressed when they come back?-They all require to be re-dressed when they come back from the dyers.
3103. What dyers do you send them to?-P. & P. Campbell, c.o.c.kburn Street, Edinburgh.
3104. What is their charge for dyeing?-I think it 1s. 6d.; but they give 5 per cent. off at the end of the season.
3105. Coming to the English wool; I see there are four dozen black veils No. 5s. 33s., made with English wool: what quant.i.ty of wool is required to make dozen of these?-It requires about 3 oz. for a dozen, or about a quarter oz. to make a single veil.
3106. Do you sell that wool by the ounce or the pound?-We buy it by the pound, at 32s. 6d.
3107. Then 3 oz. would cost about 6s.?-Yes; a fraction over that.