While whaling is recorded in Scotland as early as the 16th century, the 18th and 19th centuries saw the industry at its peak. Several companies were formed, encouraged by a government bounty on whaling ships. The purpose of the subsidy was mainly to ensure a ready source of trained seamen in times of war and tesnion.

This is a later publication of an Act of King James Vll, dated 16 June 1685. Here, the Greenland Fishing is to be declared 'a Manufactory'. To encourage the home industry, important for the production of whalebone and soap, all drink on board whaling ships is to be free of customs.