The accounts of women who knit with the merchant's wool are
kept in a 'work-book.' Settlements are made from time to time,
more frequently than in the case of fishermen's accounts; and the
women, though they seldom have a balance in their favour, are
seldom allowed to take a larger amount in goods than is owing
to them for work. I examined a number of work-books, and
among others that of R. Sinclair & Co., which may be taken as a
specimen. Each knitter has an account current with the firm, the
debit side of which contains the amount of the goods and worsted
furnished, the credit side the amount of articles of hosiery
returned, and the sum allowed for each. The book seems to be
well enough kept, and each account bears to be balanced from
time to time. No signature is attached to the balance. The entries
of tea are numerous, frequently more than one parcel being given
in one day. Those of cash paid are very rare; in many accounts
there are none. To Catharine M'Courtenay, who has numerous
dealings, amounting to above £5 in eleven months, there are three
payments of cash, of 31/2d. and 3d. each, on December 1st, 9th, and
19th, 1871. Mr. Sinclair pointed out the case of Marion Sinclair
and sisters (who are tenants of his own at a rent of 17s. 6d. a
quarter, which is entered on the debit side of the account), as one
in which cash had been paid. The amount of the account from
January 16, 1871, when there is a balance against her of £1, 5s.
41/2d. is nearly £10 and the amount of cash paid is 9s. 9d., of which
1s. 3d. is entered 'Cash for dressing. On the other hand, looking
through the book, I found one payment of 10s. in cash to Mrs.
Irvine, Scalloway, and of 5s. to another, while one woman
from Troswick is credited with a payment of 5s. in cash. Other
payments in cash, on one side or the other, occur, but they are rare
and of small amount.
[A. Laurenson, 2216; R. Sinclair, 2378, 2462; R. Anderson, 3069.]