Book IV
Chapter V

Appendix
on the Herring Bounty

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     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.

And if the herrings are exported, there is, besides, a premium of

L0   2   8
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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.

L0    12     6
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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

L0   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

L0    1   0
--------------
L0    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.

L0   12   6
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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

L0    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

L0   3   0
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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.



     It is to be observed that the Bushel of Foreign Salt weights 84 lb., that of British Salt 56 lb. only.