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
                                                      £0   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                £0  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                                        £0  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           £1   7   5 3/4

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

  Bounty as before                                    £0  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            £0  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                                                £0  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               £1   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                                                 £0  12   3 3/4
  From which deduct the 1s. a barrel paid at the time
they are entered for home consumption                   0   1   0
                                                      --------------
                                                      £0  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                                   £0  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.