Appendix

The two following Accounts are joined to illustrate what is said in the Book 4, Chap. 5 on the Tonnage bounty to the White Herring Fishery.

An Account of Busses fitted out in Scotland for 11 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
Seasticks 378347 Bounty at a medium for each barrel of seasticks £. 0 8
But a barrel of seasticks being only reckoned 2/3 of a barrel fully packed, 1/3 is deducted
1/3 deducted 126115 2/3 which brings the bounty to £. 0 12
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 1/4 of a bushel, at 10s. a bushel, be added, namely: 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, namely:
Bounty as before £. 0 14 11 ¾
—but if to this bounty the duty on two bushels of Scots salt at 1s. 6d. 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 1s. 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 1s. 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 1s. 6d. 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. 936,974 168,226
Medium for one Year 85,179 5/11 15,293 3/11

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

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