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
Barrels 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
16,952
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
12
6
Total
2,186
550,943
378,347
155,463
11
0
Seasteeks
378,347
Bounty at a medium for each barrel of seasteeks,
£0
8
2¼
⅓ deducted
126,115⅔
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
Barrels full 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 herrings 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 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
85,179⁵⁄₁₁
15,293³⁄₁₁
It is to be observed that the Bushel of Foreign Salt weighs 84 lb. that of British Salt 56 lb. only.