To shipbuilder’s account for hull £345 0 0 To joiners’ account 21 10 0 To blockmaker’s account (paint, etc.) 18 0 0 To rope-work account (sails, etc.) 160 0 0 To smith’s account (anchors, etc.) 22 10 0 To spars, 3 fishing-boats, compasses, etc. 56 0 0 —————-—————- Cost of Vessel (forward) £623 0 0 _Outfit._ To 462 bushels of salt 45 0 0 To 32 lasts herring barrels 80 0 0 To 15,000 square yards netting 78 5 0 To buoys, etc. 8 4 0 To provisions for 14 men for 3 months 42 10 0 To spirits for men when at work 5 0 0 To wages, 13 men at 27s. per month 52 13 0 To shipmaster’s wages 10 0 0 To custom-house clearing 0 15 0 —————-—————- Cost of Outfit £945 7 0 ============ 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 0 To one-half of barrels used 48 0 0 To tear and wear on nets (one-third worn) 26 1 3 To provisions and spirits 47 10 0 To wages, including skipper 62 13 0 To tear and wear of rigging and vessel, 5 per cent per month 30 11 2 To insurance on £957 for 3 months at 2½ per cent 27 16 0 To interest on £957 for 3 months 11 18 0 To waste on salt, etc., at 10 per cent 3 10 0 To freight of herrings to Cork, at 2s. per barrel, 192 barrels 19 4 0 To duty on herrings in Ireland, at 1s. per barrel 9 12 0 —————-————— £305 5 5 Brought forward £305 5 5 _Contra._ _Cr._