APPENDIX TO BOOK IV
   
   
    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 Whit-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 Sea-sricks, and on each Barrel when fully packed.
   
   
    Years Number of Empty Barrels Barrels of Her- Bounty paid on
    
    Busses carried out rings caught the Busses
    
    £. s. d.
    
    1771 29 5,948 2,832 2,885 0 0
    
    1772 168 41,316 22,237 11,055 7 6
    
    1773 190 42,333 42,055 12,510 8 6
    
    1774 240 59,303 56,365 26,932 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
    
    
    Totals 2,186 550,943 378,347 £165,463 14 0
    
    
    Sea-sticks 378,347 Bounty, at a medium, for each
    
    barrel of sea-sticks, £ 0 8 2¼
    
    But a barrel of sea-sticks
    
    being only reckoned two thirds
    
    of a barrel fully packed, one
    
    third to be deducted, which
    
    ¹/³deducted 126,115 brings the bounty to £ 0 12 3¾
    
    Barrels fully
    
    packed 252,231
    
    
    And if the herrings are exported, there is besides a
    
    premium of £ 0 2 8
    
    So 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
    
    Scotch salt, at 1s.6d. per bushel, supposed to be
    
    the quantity, at a medium, used in curing each
    
    barrel is added, viz. 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 shilling 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 curing a barrel of herring viz 0 12 6
    
    So that the premium allowed for each barrel of her-
    
    rings entered for home consumption is £ 1 3 9¾
    
   
   
    If the herrings are cured in 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 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 the duty on two bushel
    
    of Scotch salt, at 1s.6d. per bushel supposed to
    
    be the quantity, at a medium, used in curing each
    
    barrel, is added, viz 0 3 0
    
    the premium for each barrel entered for home
    
    consumption will be £ 1 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 Scotch Salt delivered Duty-free from the Works there, for the Fishery, from the 5th. of April 1771 to the 5th. of April 1782 with the Medium of both for one Year.
   
   
    Foreign Salt Scotch Salt delivered
    
    PERIOD imported from the Works
    
    Bushels Bushels
    
    
    From 5th. April 1771 to
    
    5th. April 1782 936,974 168,226
    
    Medium for one year 85,159½ 15,293¼
    
   
   
    It is to be observed, that the bushel of foreign salt weighs 48lbs., that of British weighs 56lbs. only.
   
   
    
    
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