[Appendix A(7) 1792 Report of Commissioners of Inquiry]

N° 7.

The EXAMINATION of ROBERT HEYWOOD, Esq. one of the Keys, taken the 26th Day of September, 1791 at Douglas, in the Isle of Man.

[Examined by the Duke of Atholl.]

THIS Examinant saith, that prior to the Year 1765, it was consistent with his Knowledge, that Smuggling respecting the Duties on Articles imported into the Isle of Man was a common Practice, but he does not know to what Amount. But in the Situation he was then, as a Merchant’s Clerk, he had an Opportunity of seeing a good Deal of it.

[Cross-examined by the Keys.]

That the Articles upon which the Duties principally arose consisted of Tobaccos, Brandies, Teas, and other India Goods ; and the Smuggling was principally on those Articles, particularly Silks, which were considered as fair Game. To his Knowledge these Teas were imported from Holland, Sweden, and Denmark, and some from France. The Duties upon Teas and Tobaccos made a capital Part of the Revenues arising to his Grace the Duke of Atholl.

ROBERT HEYWOOD

Jn^o Spranger.
W^m Osgoode.
Will^m Roe.
David Reid.