AWARD OF THE FISHERY COMMISSION. 2663 



Topmast (broken) $12 00 



Paint and painting 90 00 



Railway fee 15 00 



Rigger 47 00 



Blacksmith 60 00 



Carpenter 65 00 



Bailniaker's repairs 163 00 



Lumber for ice-house 43 00 



Insurance 539 00 



Commissions to skipper 466 00 



40 tons ballast 80 00 



Swivel gun 38 00 



Tarring rigging, &c 14 00 



1, 823 85 







Q. Now many of those are actually consumable during the season, so 

 that at the end of the season what is left is of little account. But there 

 are some items that may last over another year. Now, except in the 

 case of some large permanent expenditures, in making up this account 

 do they charge an article that may last one or two years to the year in 

 which it is bought, or do they undertake to distribute it over the time 

 for which it is likely to last ? A. No ; it is charged to the vessel at the 

 time it is procured. 



Q. They don't undertake to distribute such things over the time they 

 would probably be useful ? A. No. 



Q. Would it be practicable to do that except where it might be re- 

 quired, as for instance in chancery proceedings ? A. No. 



Q. Is that considered as giving a fair result in the end, charging the 

 articles as they are bought, although some of them may outlast the 

 year ? A. That is the way it is usually done. 



Q. Then you know this to be an actual account furnished by Mr. 

 Proctor! A. Yes. 



Q. It is made up according to the usage ? A. Yes. 



Q. If you were asked to make an equitable assessment of all these 

 charges, for instance, if it was an estate that required to be settled, or 

 if it were required to assign to each year the portion of the expenses 

 that would strictly fall to the account of that particular year, you would 

 have to make a differencei n the case of articles that lasted over this one 

 year? A. Yes. 



Q. But that would not be the way the expense account is practically 

 made up ! A. No. 



Q. But this 'is the way they do the business ? A. Yes. 



Q. And the statement you presented was the actual statement of the 

 expenses of that vessel for the year taken ? A. Yes. 



Q. Have you ever put in an account of what would be the annual ex- 

 penditure, supposing the cost of such articles to be distributed over the 

 years during which they would last ? A. No ; I have not. 



Q. Have you since prepared such a statement ? A. I have ; it is as 

 follows : 



Average yearly expense of a Gloucester fishing vessel, engaged for nine months in the 

 fisheries, the average life of the vessels being about 14 years. 



Paint and painting, twice yearly $150 00 



Marine railway, fees for hauling out - 30 00 



i of new suit of sails (have to be renewed once in two years) 300 00 



Ordinary expense for repairs and storage of sails 40 00 



i of set standing rigging, 5 for junk 20 00 



i running rigging, yearly (has to be renewed every 2 years) 125 00 



i riggers, average yearly cost (overhauling rigging once in 4 years, $75) .... 18 75 



Jof (230 fathoms 8| inch cable every 3 years) $450 150 00 



