52 A SCOTTISH IT EK RING -BUSS. [UHA 



Brought forward 623 



Outfit. 



To 462 bushels of salt 45 



To 32 lasts herring barrels 80 



To 15,000 square yards netting 78 5 



To buoys, etc. 840 



To provisions for 14 men for 3 months 42 10 



To spirits for men when at work 500 



Towages, 13 men at 27s. per month 52 13 



To shipmaster's wages 10 



To custom-house clearing 015 



Cost of Outfit - - 945 7 



Supposing the above vessel to make one-half of her cargo 

 of herrings yearly, which has not been the case for seven 

 years back on an average, the state of account will stand as 

 under : 



Voyage to Herring Fishers and Owners. Dr. 



To one-half of salt carried out 22 10 



To one-half of barrels used 48 



To tear and wear on nets (one-third worn) 26 1 3 



To provisions and spirits - 47 10 



To wages, including skipper 62 13 

 To tear and wear* of rigging and vessel, 5 per cent 



per month - 30 1 1 2 

 To insurance on 957 for 3 months at 2^ per 



cent 27 16 



To interest on 957 for 3 months 11 18 



To waste on salt, etc., at 10 per cent 3 10 

 To freight of herrings to Cork, at 2s. per barrel, 



192 barrels - 1940 



To duty on herrings in Ireland, at Is. per barrel 912 



305 5 



