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.