Book IV
Appendix
 

The two following accounts are subjoined, in order to illustrate and confirm what is said in the fifth chapter of the fourth book, concerning the Tonnage Bounty to the Whit-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 Sea-sricks, and on each Barrel when fully packed.

Years   Number of  Empty Barrels  Barrels of Her-  Bounty paid on
         Busses     carried out    rings caught      the Busses
                                                        £.  s.  d.
1771          29        5,948        2,832          2,885   0   0
1772         168       41,316       22,237         11,055   7   6
1773         190       42,333       42,055         12,510   8   6
1774         240       59,303       56,365         26,932   2   6
1775         275       69,144       52,879         19,315  15   0
1776         294       76,329       51,863         21,290   7   6
1777         240       62,679       43,313         17,592   2   6
1778         220       56,390       40,958         16,316   2   6
1779         206       55,194       29,367         15,287   0   0
1780         181       48,315       19,885         13,445  12   6
1781         135       33,992       16,593          9,613  15   6

    Totals 2,186      550,943      378,347       £165,463  14   0

Sea-sticks     378,347  Bounty, at a medium, for each
                        barrel of sea-sticks,         £ 0   8   2 1/4
                        But a barrel of sea-sticks
                        being only reckoned two thirds
                        of a barrel fully packed, one
                        third to be deducted, which
1/3 deducted   126,115  brings the bounty to          £ 0  12   3 3/4
Barrels fully
packed         252,231
And if the herings are exported, there is besides a
                                         premium of   £ 0   2   8
So the bounty paid by government in money for each
                                         barrel is    £ 0  14  11 3/4

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 10s. a-bushel, be added, viz     0  12   6
the bounty on each barrel would amount to             £ 1   7   5 3/4

If the herrings are cured with British salt, it will
stand thus, viz.
Bounty as before                                      £ 0  14  11 3/4
But if to this bounty, the duty on two bushels of
Scotch salt, at 1s.6d. per bushel, supposed to be
the quantity, at a medium, used in curing each
barrel is added, viz.                                   0   3   0
The bounty on each barrel will amount to              £ 0  17  11 3/4

And when buss herrings are enterd for home
consumption in Scotland, and pay the shilling a
barrel of duty, the bounty stands thus, to wit,
                                         as before    £ 0  12   3 3/4
From which the shilling a barrel is to be deducted      0   1   0
                                                      £ 0  11   3 3/4

But to that there is to be added again, the duty of
the foreign salt used curing a barrel of herring viz    0  12   6
So that the premium allowed for each barrel of her-
rings entered for home consumption is                 £ 1   3   9 3/4

If the herrings are cured in British salt, it will
stand as follows viz.
Bounty on each barrel brought in by the busses, as
above                                                 £ 0  12   3 3/4
From which deduct 1s. a-barrel, paid at the time
they are entered for home consumption                   0   1   0
                                                      £ 0  11   3 3/4

But if to the bounty, the the duty on two bushel
of Scotch salt, at 1s.6d. per bushel supposed to
be the quantity, at a medium, used in curing each
barrel, is added, viz                                   0   3   0
the premium for each barrel entered for home
consumption will be                                   £ 1  14   3 3/4

Though the loss of duties upon herrings exported cannot, perhaps, properly be considerd as bounty, that upon herrings entered for home consumption certainly may.

An account of the Quantity of Foreign Salt imported into Scotland, and of Scotch Salt delivered Duty-free from the Works there, for the Fishery, from the 5th. of April 1771 to the 5th. of April 1782 with the Medium of both for one Year.

                                Foreign Salt      Scotch Salt delivered
           PERIOD                 imported        from the Works
                                  Bushels              Bushels

  From 5th. April 1771 to
      5th. April 1782             936,974              168,226
  Medium for one year              85,159 1/2           15,293 1/4

It is to be observed, that the bushel of foreign salt weighs 48lbs., that of British weighs 56lbs. only.