# The Wealth of Nations/Appendix

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.
| Years | Number of Busses | Empty Barrels carried out | Barrels of Herrings caught | Bounty paid on the Busses | Bounty paid on the Busses | Bounty paid on the Busses |
| | | | | £ | 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 | Total, 2186 | 550943 | 378347 | 155463 | 11 | 0 |
| Sea-sticks | | 378347⅓ | Bounty at a medium for each barrel of sea-sticks | £0 | 8 | 2¼ |
| ⅓ deducted | | 126115⅔ | But a barrel of sea-sticks being only reckoned two-thirds of a barrel fully packed, one-third is deducted, which brings the bounty to | £0 | 12 | 3¼ |
| Barrels full | | 252231⅓ |
| packed | | 252231⅓ |
| And if the herrings are exported, there is besides a premium of | And if the herrings are exported, there is besides a premium of | And if the herrings are exported, there is besides a premium of | And if the herrings are exported, there is besides a premium of | 0 | 2 | 8¼ |
| So that the bounty paid by government in money for each barrel is | So that the bounty paid by government in money for each barrel is | So that the bounty paid by government in money for each barrel is | So that 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.: | 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.: | 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.: | 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 | 6¼ |
| The bounty on each barrel would amount to | The bounty on each barrel would amount to | The bounty on each barrel would amount to | 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 | Bounty as before | Bounty as before | Bounty as before | £0 | 14 | 11¾ |
| —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 | —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 | —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 | —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 | 0¼ |
| The bounty on each barrel will amount to | The bounty on each barrel will amount to | The bounty on each barrel will amount to | 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 | 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 | 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 | 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 1s. a barrel is to be deducted | From which the 1s. a barrel is to be deducted | From which the 1s. a barrel is to be deducted | From which the 1s. a barrel is to be deducted | 0 | 1 | 0¼ |
| | | | | 0 | 11 | 3¾ ​ |
| But to that there is to be added again, the duty of the foreign salt used in curing a barrel of herrings, viz. | But to that there is to be added again, the duty of the foreign salt used in curing a barrel of herrings, viz. | But to that there is to be added again, the duty of the foreign salt used in curing a barrel of herrings, viz. | 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 | 6¼ |
| So that the premium allowed for each barrel of herrings entered for home consumption, is | So that the premium allowed for each barrel of herrings entered for home consumption, is | So that the premium allowed for each barrel of herrings entered for home consumption, is | So that the premium allowed for each barrel of herrings entered for home consumption, is | £1 | 3 | 9¾ |
| 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 | Bounty on each barrel brought in by the busses as above | Bounty on each barrel brought in by the busses as above | Bounty on each barrel brought in by the busses as above | £0 | 12 | 3¾ |
| From which deduct the 1s. a barrel paid at the time they are entered for home consumption | From which deduct the 1s. a barrel paid at the time they are entered for home consumption | From which deduct the 1s. a barrel paid at the time they are entered for home consumption | From which deduct the 1s. a barrel paid at the time they are entered for home consumption | 0 | 1 | 0¼ |
| | | | | £0 | 11 | 3¾ |
| 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: | 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: | 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: | 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 | 0¼ |
| The premium for each barrel entered for home consumption will be | The premium for each barrel entered for home consumption will be | The premium for each barrel entered for home consumption will be | The premium for each barrel entered for home consumption will be | £0 | 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.
| Period | Period | Foreign Salt imported | Scots Salt delivered from the Works |
| Period | Period | Bushels | Bushels |
| From the 5th of April | | 9369741/11 | 1682261/11 |
| 1771, to the 5th of | | 9369741/11 | 1682261/11 |
| April, 1782 | | 9369741/11 | 1682261/11 |
| Medium for one Year | Medium for one Year | 85179 5/11 | 15293 3/11 |
It is to be observed that the Bushel of Foreign Salt weighs 84 lbs., that of British Salt 56 lbs. only.