University of Virginia Library

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 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	Barrells of Herrings caught	Bounty paid on the Busses
					£	s.	d.
1771	29	5,948	2,832		2,085	0	0
1772	168	41,316	22,237	11,055	7	6
1773	190	42,333	42,055	12,510	8	6
1774	248	59,303	56,365	26,952	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
Total2,186	550,943	378,347	£155,463 11 0

Seasteeks     378,347      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, which brings the bounty to: £0  12  3¾

⅔ deducted  126,115⅔

Barrels fully packed  252,231⅓

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  11¾

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  5¾

If the herrings are cured with British salt, it will stand thus, viz.:

Bounty as before:   £0  14  11¾

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  11¾

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  3¾

From which the 1s. a barrel is to be deducted

0  1  0
0  11  3¾

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 herring entered for home consumption is:   £1  3  9¾

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  3¾.

From which deduct the 1s. a barrel paid at the time they are entered for home consumption

0  1  0
£0  11  3¾

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  3¾

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 in 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	Scotch 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	85,159 5/11	15,293 3/11

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

END OF THE SECOND VOLUME