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 2 1/4 But a barrel of sea-sticks being only reckoned two thirds of a barrel fully packed, one third to be deducted, which 1/3 deducted 126,115 brings the bounty to £ 0 12 3 3/4 Barrels fully packed 252,231 And if the herings 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 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 0 12 6 the bounty on each barrel would amount to £ 1 7 5 3/4 If the herrings are cured with British salt, it will stand thus, viz. Bounty as before £ 0 14 11 3/4 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 11 3/4 And when buss herrings are enterd for home consumption in Scotland, and pay the shilling a barrel of duty, the bounty stands thus, to wit, as before £ 0 12 3 3/4 From which the shilling a barrel is to be deducted 0 1 0 £ 0 11 3 3/4 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 9 3/4 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 3 3/4 From which deduct 1s. a-barrel, paid at the time they are entered for home consumption 0 1 0 £ 0 11 3 3/4 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 3 3/4
       Though the loss of duties upon herrings exported cannot, perhaps, properly be considerd 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 85,159 1/2 15,293 1/4
       It is to be observed, that the bushel of foreign salt weighs 48lbs., that of British weighs 56lbs. only.

Introduction and Plan of the Work
book i
   Chapter I. Of the Division of Labour
   Chapter II. Of the Principle which gives occasion to the Division of Labour
   Chapter III. That the Division of Labour is limited by the Extent of the Market
   Chapter IV. Of the Origin and Use of Money
   Chapter V. Of the Real and Nominal Price of Commodities, or their Price in Labour, and their Price in Money
   Chapter VI. Of the Component Parts of the Price of Commodities
   Chapter VII. Of the Natural and Market Price of Commodities
   Chapter VIII. Of the Wages of Labour
   Chapter IX. Of the Profits of Stock
   Chapter X. Of Wages and Profit in the different Employments of Labour and Stock
   Chapter XI. Of the Rent of Land
book ii
   Introduction.
   Chapter I. Of the Division of Stock
   Chapter II. Of Money, considered as a particular Branch of the general Stock of the Society, or of the Expense of maintaining the National Capital.
   Chapter III. Of the Accumulation of Capital, or of Productive and Unproductive Labour
   Chapter IV. Of Stock Lent at Interest
   Chapter V. Of the Different Employment of Capitals
book iii
   Chapter I. Of the Natural Progress of Opulence
   Chapter II. Of the Discouragement of Agriculture in the ancient State of Europe after the Fall of the Roman Empire.
   Chapter III. Of the Rise and Progress of Cities and Towns after the Fall of the Roman Empire.
   Chapter IV. How the Commerce of the Towns Contributed to the Improvement of the Country
book iv
   Introduction
   Chapter I. Of the Principle of the Commercial, or Mercantile System
   Chapter II. Of Restraints upon the Importation from Foreign Countries of such Goods as can be produced at Home
   Chapter III. Of the extraordinary Restraints upon the Importation of Goods of almost all kinds from those Countries with which the Balance is supposed to be disadvantageous
   Chapter IV. Of Drawbacks
   Chapter V. Of Bounties
   Chapter VI. Of Treaties of Commerce
   Chapter VII. Of Colonies
   Chapter VIII. Conclusion of the Mercantile System
   Chapter IX. Of the Agricultural Systems, or of those Systems of Political Economy which represent the Produce of Land as either the sole or the principal Source of the Revenue and Wealth every Country
   Appendix
book v
   Chapter I. Of the Expenses of the Sovereign or Commonwealth
   Chapter II. Of the Sources of the General or Public Revenue of the Society
   Chapter III. Of Public Debts.