Appendix

The two following Accounts are subjoined in order to illustrate and confirm what is said in the Fifth Chapter of the Fourth Book,
*87 concerning the Tonnage bounty to the White Herring Fishery. The Reader, I believe, may depend upon the accuracy of both Accounts.


An Account of Busses fitted out in Scotland for Eleven Years, with the Number of Empty Barrels carried out, and the Number of Barrels of Herrings caught; also the Bounty at a Medium on each Barrel of Seasteeks, and on each Barrel when fully packed.



Years | Number of Busses. | Empty Barrels carried out. | Barrels of Herrings caught. | Bounty paid on the Busses.
 |  |  |  | £. | s. | d.
1771 | 29 | 5948 | 2832 | 2085 | 0 | 0
1772 | 168 | 41316 | 22237 | 11055 | 7 | 6
1773 | 190 | 42333 | 42055 | 12510 | 8 | 6
1774 | 248 | 59303 | 56365 | 16952 | 2 | 6
1775 | 275 | 69144 | 52879 | 19315 | 15 | 0
1776 | 294 | 76329 | 51863 | 21290 | 7 | 6
1777 | 240 | 62679 | 43313 | 17592 | 2 | 6
1778 | 220 | 56390 | 40958 | 16316 | 2 | 6
1779 | 206 | 55194 | 29367 | 15287 | 0 | 0
1780 | 181 | 48315 | 19885 | 13445 | 12 | 6
1781 | 135 | 33992 | 16593 | 9613 | 12 | 6
Total, | 2186 | 550943 | 378347 | 155463 | 11 | 0


Seasteeks | 378347 | Bounty at a medium for each barrel of seasteeks, | £. | 0 | 8 | 2¼
 |  | But a barrel of seasteeks being only reckoned two-thirds of a barrel fully packed, one-third is deducted
1/3 deducted | 126115 2/3 | which brings the bounty to | £. | 0 | 12 | 3¾
Barrels full packed, | 252231 1/3
   And if the herrings are exported, there is besides a premium of |  | 0 | 2 | 8
 |  |  |
   So that the bounty paid by Government in money for each barrel, is. | £ | 0 | 14 | 11 ¾
   But if to this, the duty of the salt usually taken credit for as expended in curing each barrel, which at a medium is of foreign, one bushel and one-fourth of a bushel, at 10
s. a bushel, be added, viz. |  | 0 | 12 | 6
|  |  |
   The bounty on each barrel would amount to | £ | 1 | 7 | 5 ¾
|  |  |
If the herrings are cured with British salt, it will stand thus, viz.
Bounty as before | £. | 0 | 14 | 11 ¾
—but if to this bounty the duty on two bushels of Scots salt at 1
s. 6
d. per bushel, supposed to be the quantity at a medium used in curing each barrel is added, to wit, |  | 0 | 3 | 0
|  |  |
   The bounty on each barrel will amount to | £. | 0 | 17 | 11 ¾
And,
When buss herrings are entered for home consumption in Scotland, and pay the shilling a barrel of duty, the bounty stands thus, to wit, as before | £ | 0 | 12 | 3 ¾
   From which the 1
s. a barrel is to be deducted |  | 0 | 1 | 0
|  |  |
|  | 0 | 11 | 3 ¾
   But to that there is to be added again, the duty of the foreign salt used in curing a barrel of herrings, viz.. |  | 0 | 12 | 6
|  |  |
   So that the premium allowed for each barrel of herrings entered for home consumption is | £. | 1 | 3 | 9 ¾
|  |  |
If the herrings are cured with British salt, it will stand as follows, viz.

   Bounty on each barrel brought in by the busses as above | £. | 0 | 12 | 3 ¾
   From which deduct the 1
s. a barrel paid at the time they are entered for home consumption |  | 0 | 1 | 0
|  |  |
| £. | 0 | 11 | 3 ¾
   But if to the bounty the duty on two bushels of Scots salt at 1
s. 6
d. per bushel, supposed to be the quantity at a medium used in curing each barrel, is added, to wit |  | 0 | 3 | 0
|  |  | 
   The premium for each barrel entered for home consumption will be | £. | 0 | 14 | 3 ¾
   Though the loss of duties upon herrings exported cannot, perhaps, properly be considered as bounty; that upon herrings entered for home consumption certainly may.

An Account of the Quantity of Foreign Salt imported into Scotland, and of Scots Salt delivered duty free from the Works there for the Fishery, from the 5th of April 1771 to the 5th of April 1782, with a Medium of both for one year.

PERIOD. | Foreign Salt

imported | Scots Salt

delivered from

the Works
Bushels. | Bushels.
From the 5th of April 1771, to the 5th of April 1782. | 936974 | 168226
Medium for one Year | 85179 5/11 | 15293 3/11

It is to be observed that the Bushel of Foreign Salt weighs 84 lb. that of British Salt 56 lb. only.


86.
[See above, p. 25.]

87.
[In Additions and Corrections this matter is printed in the text, and consequently the reading here is ‘confirm what is said above’.]