Appendix^*86

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 10s. 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 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.	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.