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    Book IV: Appendix

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    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 herings 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 enterd 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
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