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.
Empty Barrels
Number of Barrels of Herrings Bounty paid on
Years Busses carried out caught the Busses
L 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 378,347 Bounty at a medium for each
barrel of seasteeks
L0 8 2 1/4
But a barrel of seasteeks being
only reckoned two-thirds of a
barrel fully packed, one-third is
deducted, which brings the bounty
to L0 12 3 3/4
1/3 deducted 126,115 2/3
—————-
Barrels fully packed 252,231 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 L0 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 L1 7 5 3/4
If the herrings are cured with British salt, it will stand thus,
viz.
Bounty as before L0 14 11 3/4
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 L0 17 11 3/4
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 L0 12 3 3/4
From which the 1s. 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 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 L1 3 9 3/4
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 L0 12 3 3/4
From which deduct the 1s. a barrel paid at the time
they are entered for home consumption 0 1 0
———————
L0 11 3 3/4
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 L0 14 3 3/4
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.
Scots Salt
Foreign Salt delivered from
Period Imported 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 weights 84 lb.,
that of British Salt 56 lb. only.