26. And be it further enacted by the authority aforesaid, That the commissioners of his Majesty’s customs in _England_ and _Scotland_ respectively shall, at the beginning of every session of parliament, lay before both houses of parliament an account in writing, under their hands, of what number of ships employed in the whale fishery to _Davis’s Streights_ and the _Greenland_ seas, in pursuance of this act, with their respective names and burthens, have returned to _Great Britain_, and at what port in _Great Britain_ they were discharged, and also what quantity of oil, blubber, or whale fins, each ship shall have imported, and from what port in _Ireland_ or the _Isle of Man_ they were fitted out. [Sidenote: Ships under 200 tons intitled to a bounty proportionable to their admeasurement.] 27. And whereas it hath been found by experience, that ships under the burthen of two hundred tons are fit for the said fishery; be it therefore enacted and declared by the authority aforesaid, That every owner or owners of any ship or ships under the burthen of two hundred tons, which shall be employed in the said fishery, who have conformed themselves in all respects to the rules and directions herein-before prescribed to the owners of ships of two hundred tons, shall be intitled to the said bounty, as herein-before limited, according to the admeasurement of such ship or ships respectively. [Sidenote: Ships above 400 tons not intitled to a larger bounty than a 400 ton ship; and owners not obliged to equip, _etc._ more than a ship of 400 tons.] 28. Provided always, and be it enacted by the authority aforesaid, That no ship to be employed in the said fishery, although she be above the burthen of four hundred tons, shall be intitled to a larger bounty than a ship of four hundred tons would be intitled to. 29. Provided also, That nothing in this present act contained shall extend, or be construed to extend, to oblige the owner or owners of any ship above the burthen of four hundred tons, in order to intitle him or them to the said bounty, to fit out, equip, and man, any such ship, otherwise than as a ship of the burthen of four hundred tons only is, by this present act, required to be fitted out, equipped, and manned. [Sidenote: No apprentice, when indentured, to exceed 18, nor be under 14 years; and no bounty to be paid unless ships employed belong to some of his Majesty’s subjects where fitted out.]