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[pages 101-110 1792 Report of Commissioners of Inquiry]
"THAT his Family had the Power of encreasing the Duties with the Consent of the Legislature ; and that that Consent, to any reasonable Degree, would not have been wanting."
The Power of the Insular Legislature, prior to 1765, to have encreased the Duties :payable to the Lord Proprietor, is undoubted. It is manifested by undisputed Payment of the Duties, which were actually collected by Authority of the Acts of that Legislature. Whether an Encrease of the Duties to any reasonable Degree would, or would not, have met with the Approbation of the Legislature, must have depended upon the nature of the Trade which the Inhabitants were permitted to carry on. Supposing the purchase and Revestment had not taken place, the Trade of the Island must have been in one or other of these three Conditions, viz.—1st, It must have continued on the Footing it stood before 1765 ;—or, 2dly, That Trade must have been crushed by Great Britain, without any Recompence in Point of Commercial Advantage ; or, 3dly, A Convention must: have taken place between Great Britain and the Isle of Man ; by which, on the one hand, the Isle of Man must have submitted to give up every Branch of Trade prejudicial to the British Revenue ; and, on the other hand, Great Britain must have communicated to the Isle of Man such Benefits in Commerce as would not materially interfere with the Interests of its Revenue or Trade. Now in the First Case, it appears by the Evidence of Messrs. Moore and Cosnahan, who in 1765 were Members of the House of Keys, and were commissioned by that House to solicit at London for the Interest of that Country, they would have consented, and have recommended it to the other Members of the House to consent to the Encrease of His Grace’s Duties ; and that Mr Christian, who attended His Grace on Behalf of the Traders, declared that they would have consented to double, nay treble the Duties then existing. In the Second Case, which is not supposeable consistently with the Justice of Great Britain, there appears Reason to believe from the Testimony of the same Gentlemen, that the House of Keys would not have agreed to any Encrease of the Insular Duties. In the Third and last Case, it appears by the same Evidence, that the said Two Members would have consented, and recommended to the rest to consent, to an encrease of the Lord’s Duties.
It seems reasonable to think, that by means of a Treaty for the Settlement of a Trade upon the Plan here supposed, the People of the Isle of Man would have been placed in a more advantageous Situation than they are at present ; as indeed this Inquiry shews that they labour under some Restraints which are unnecessary for the Security of the British Revenues. it is likewise reasonable to think, that whenever the Lord Proprietor for the time should have turned his Attention to his Revenues in Man, he would have caused them to be collected much more exactly than ever the British Government will be able to do. it must, after all, remain Matter of Opinion, what the Amount of the Lord’s Customs would have been, under the Circumstances here supposed.
The Duties now payable by Act of Parliament are very moderate, and have never been complained of by the Inhabitants ; it cannot be imagined, therefore, that the Insular Legislature would have deemed those Rates unreasonable, when annexed to greater Commercial Advantages than they now enjoy ; and if those Rates had been established, it seems probable, that from the greater Extent of Trade, and more exact Collection they would have been more productive than they are at present.
Mr. Attorney-General maintains, that under the Dominion of the Lords Proprietors, the Trade would not have been equal to what it is now, as the Revenue which it would have been an Object to them to draw from it to as great Amount as possible, would have burthened and depressed such Trade. This Observation implies a Power in the Lord Proprietor to impose, or to prevail on the Legislature to impose, Duties on the Commerce of the Island to an excessive Amount ; which is contradictory to what that Learned Gentleman had asserted in a preceding Passage of the same Paper : Moreover it implies, that the Lord Proprietor, for the Purpose of drawing the greatest possible Revenue, would destroy or impair the Sources of that Revenue ; a Circumstance which I cannot give credit to.
That some Rights, unnecessary be vested in the Crown, for the Purpose of preventing illicit Practices, have been so vested.
The Right of the Lords Proprietors to this Duty, prior to 1765, which is an Annual Charge upon every Boat employed in the Herring Fishery, seems to be undisputed. By the Statute LI Geo. III Cap. 52. it is now appropriated to the Harbour Fund. Every Manks or British Boat, if she takes Ten Maze of Herrings, (each Maze being Five Hundred,) pays Ten Shillings Manks Money ; if she takes Seven and a Half Maze, Seven Shillings and Sixpence ; if she takes Five Maze, Five Shillings ; and if she takes Two and a Half Maze, Two Shillings and Sixpence. Irish Boats pay double. None other are allowed to fish on the Coast. It is the Opinion of the Deputy Receiver-General, the Collector of Peele, and the Searcher of Douglas, that the Collection of this Duty by the King's Officers does not conduce to the Prevention of illicit Practices, nor is it easy to conceive how it should.
The Right of the Lords Proprietors, prior to 1765, to these Fishings, is uncontested. It appears, the Rents of these Fishings, which by the said Act II Geo. III Cap. 52 are also appropriated to the Harbour Fund, do now amount to Twenty-two or Twenty-three Pounds per Annum, It is obvious, that the Possession of these Rents by the Crown can be of no Avail towards the Prevention of illicit Practices.
This Article is included in His Grace’s List ; but no Evidence is adduced by His Grace with respect to it, nor was any Evidence necessary. It is manifest from the Act of 1765, that the Harbours were, before that Era, the Property of the Lords Proprietors, and they are by that Act revested in the Crown. It is also manifest, that the Right to these Harbours does not afford any Means to the Crown, or its Officers, of preventing or detecting illicit Practices. The Management of the Harbours is, by the Act II Geo. III. Cap. 52, entrusted to certain Commissioners. - I am neither satisfied with the Collection, nor with the Management. It may be proper to reconsider the Act above mentioned, with the Manner in which the Funds have been collected and applied, so as to form a Judgment of both ; and if not properly collected or applied, that other Collectors and Managers may be appointed.
This Subject is specially mentioned in the Revesting Act It yields no Profit to the Crown, nor can it be employed by Government to any useful Purpose, being wholly in Ruins.—See the Evidence on this Head.
It is unnecessary to observe, that the Possession by the Crown of this ancient Domain, which the Duke, no doubt, puts a great Value upon, though it is of none to the Crown, cannot be made subservient to the Security of the Revenue, more than other Parts of the Coast of the Isle of Man ; indeed it must be less so than molt of the other Parts of the Coast, as it is immediately under the Eye of the Officers of the Customs at Peele, who are by Law authorised to search it, and all other suspected Places, as often as they shall see cause.
It is proved, that the Lords’ Proprietors of the Island were in Possession of the Right to Treasure Trove prior to 1765 ; and that by an Order or Judgment of the Court of Exchequer of the 7th of September 1786, that Right was adjudged to belong to the Crown. Its futility for the Purpose of preventing illicit Practices is self-evident.
It does not clearly appear, whether His Grace means to class this Article under this Head, or under the next, viz. " Of Rights reserved, but rendered nugatory." In the Grants of the Island, Wrecks of the Sea" are conveyed in these Words; and by the Evidence it appears, that Wrecks of every Kind, as well those strictly so called, as Jetsam, Flotsam, and Ligan, were enjoyed by the Lords Proprietors; but since the Year 1765, the Officers of the Crown claim Jetsam, Flotsam, and Ligan, as the Property of His Majesty ; and the Claim of the Duke of Atholl to a Wreck of that Description was dismissed by an Order of the Court of Chancery of the Isle, dated 12th March 1783. The Possession of this Right by the Crown can, in my Opinion, nowise contribute to the Prevention of Fraud.
"That certain Rights meant to be retained by His Grace’s Family, have, by the Operation of the Act 1765, been rendered nugatory, by being left in a mutilated and. unprotected Condition, the ‘ Protections which they enjoyed under the former Government of the Island having been destroyed, and no new or adequate Protection substituted in their Room."
In the Act of Settlement 1704, it is provided, (Article 4th.) That the Ancient Boons and Carriages payable by the respective Tenants, should be considered at a Tynwald Court. In the Saving Clause of that Act, the " yearly Rents, Boons, Suits, and Services,"are expressly reserved to the Lord. by an Act of Tynwald, explanatory of the Act of Settlement, and made in the same Year, reciting Part of that Act, it is ordained, "That the Tenants and Inhabitants of this Isle shall pay and do their Carriages to the Lord, as formerly accustomed; that is to say, four Carriages for every Quarter of Land, and one Carriage for every Cottage and Intack, holden within the said Isle ; and the same to be performed either by the Labour of Horses or Service of Men, as the Governor shall think fit to order, and as hath been formerly accustomed ; and that these Carriages shall be taken for the Lord’s Use, as his Lordship or the Governor for the Time being shall think fit to employ them ; and that no Tenant shall be exempt from doing those Services, but such as have been already legally accustomed to be freed thereof." It appears by the Evidence, that before the Year 1765, these Services were either performed by the Labour of Men, or were converted into Money Payments, at the Rate of Two Shillings for each Quarter of Land, and Six Pence for each Cottage annually.
Mr. Quayle, Clerk of the Rolls, gives it as his Opinion, that these Services were applicable to the Maintenance and Repair of Castles, Houses, and public Buildings, as if these Services had been payable to the Lord as Sovereign ; on the contrary, by the recited Acts, the Lord’s Right to these Services appears to me to be purely manerial, as much as the Rents of the Lands ; and that the Lord, or the Governor, as the Lord’s chief manerial Servant, had Power to ‘employ these Services as they should think proper. In fact, it appears they were sometimes employed in the Repair of Peele Castle, the Governor’s House, and other public Buildings, and sometimes employed in repairing the Lord’s Closes on his Domain Lands ; and as the Lord was then Proprietor of the Castles, &c. it was at that Time the same Thing to him, whether they were employed in repairing his Castles, or in repairing his Closes on his Domains, &c. This is not the case now : The Castles are not his, and therefore it is natural for him to contend that his Services, in Consideration of which, it is probable, he accepted less Rent and smaller Fines for his Lands, than he would otherwise have done, ought not now to be be employed in keeping up public Buildings which are not his, because, if I am right, it would be taking his private Property to maintain public Works. The House of Keys endeavoured to establish, that the Payment of the Boon Money in lieu of Carriage Services, was disputed. It does appear, that at one Time a few Persons in Douglas, and in some other Places, did not pay the Money to the Moars.
There is not any legislative Authority for exacting Money in place of Labour ; but those who will not pay in Money according to the Rate of Conversion, are certainly liable to perform the Services in Labour.
In the Act 1765, Services are expressly reserved to the Duke of Atholl. Mr. Banks, who is a Proprietor of six Quarters of Land, declares he does not know that there are any Services payable out of the Lord’s Lands except those Carriages. It appears, that subsequently to the Act 1765, the King’s Governor exacted the Money for Carriage Services to his own Use, but that many Persons refused to pay it ; and it does not appear to have been universally demanded. No Carriage Money has been demanded since General Smith was appointed Governor, The Keys, and some other Persons in public Stations, are by Custom exempted.
The Deemster gives it as his Opinion, that the present Courts of the Island are incompetent to decide any Question respecting these Carriages, between the Duke of Atholl and the Inhabitants of the Island.
The Lord’s Right to Game is constituted by Act of Tynwald, referred to by his Grace in Page 353 of the Statute Book.
The Exercise of that Right appears by a Judgment of the Court of Exchequer,dated 4th February 1757, fining James Banks in the Sum of Three Pounds for killing a Hare; and by another Judgment of the said Court, of the 21st of March 1757, refusing the Appeal of the said Banks to the Lord Proprietor against the said Judgment. The Game was commonly called the Lord’s Game, and was understood by the People . to be the Lord’s Property. In the Revesting Act, "Hawkings, Huntings," are reserved. The Deemster gives it as his Opinion, that in the Court of Exchequer the Governor is competent to try Questions respecting the Destruction of Game, and can enforce the Payment of Fines and Forfeitures for that Offence.
It appears that the Destruction of the Lord’s Game on the waste Land,, was an Offence presentable by the Grand Inquest, which was abolished by an Act of Tynwald in 1777.
These are reserved in the Act 1765. It appears that it was the Duty of the Grand Inquest, chosen twice a Year, to make Presentments of any Nuisances or Encroachments on the Lord’s Walks and Commons, and also the improper State of the Fences of Lands adjoining those Wastes and Commons ; upon which Presentments the Deemster gave Redress. .
The Grand Inquest was abolished by Act of Tynwald in 1777, and all Matters .cognizable by them were transferred to the Courts of Common Law. Since the Abolition of the Grand Inquest, it appears, that the Wastes. and Commons have suffered considerable Damage by letting fire to the dry Lint, and burning it for several Miles Extent, and by the improper Mode of cutting Turf. It seems doubtful whether any Means of Redress be now left to the Duke against Nuisances and Encroachments of the Waste Lands. It is certain there is no summary Method, nor any that would not be attended with Expence.
"IT has been stated by some of the Inhabitants of the Island, not only that these Grievances were exaggerated, (meaning the unprotected State in which certain Rights remaining in the Duke are alleged by his Grace to have been left by the Revesting Act,) but that the Remedies which the Duke of Atholl has at any Time suggested were incompatible with the quiet and secure Enjoyment of the Rights and Possessions held by them, and which are equally entitled to the attentive Consideration of Government."
When the Commissioners, in the Course of their Proceedings; came to the aforegoing Passage in their Instructions, and were ready to receive any Evidence which the Keys might have to offer in Support of what is therein mentioned to be stated by some of the Inhabitants, in Opposition to the Representations of the Duke, the Committee of the Keys attending the Commissioners, referring to a Resolution of their House for removing the Cause of another Complaint of the Duke, (viz. the passing of Laws materially affecting his Interest without his previous Knowledge,) and to the Duke’s Acquiescence in the Remedy thereby offered to be provided against that Complaint, declared, that in respect of what had been thus transacted, they declined to offer any thing upon the Subject of what is contained in the recited Passage ; and so of course did the Duke of Atholl This amounts to a tacit Concession on the Part of the Keys, that the Grievances complained of by His Grace were not exaggerated, and that the Redress of those Grievances, in the Manner which the Duke had proposed, was not incompatible with the quiet and secure Enjoyment of the Rights immemorially held by the Inhabitants.
"IT is recommended to you carefully to investigate this Subject, and to suggest such Observations as may occur to you, with a View of ascertaining the Interests of those Parties, and placing the Rights of both in Time to come, upon a secure and permanent Footing."
It may be proper for the Commissioners to call for and consider the Statements of the Remedies which the Duke of Atholl had himself proposed for the Grievances complained of by him, and to which the Objections heretofore stated by some of the Inhabitants are now tacitly waved by the Keys. The Papers on this Subject will no doubt be obtained from the Secretary of State’s Office, upon Application being made for them. With respect to Boons and Services, it is first for Government to say, after what had been stated, whether the Carriage Services, in the Act of Settlement 1704, belong to the Crown or to the Duke ; and if it shall be determined that they are reserved to the Duke by the Revesting Act, and if the Duke has no Objection to take Money in place of Services, it is submitted, whether the Payment of Boon Money in lieu of the Services at the customary Rates of Conversion, which appear very moderate indeed, should not be universally established by legal Authority, and that the Money so to be payable shall be consolidated with the Rent, so as to become an Encrease thereof, and leviable in the same Way the Rents now are.
As to the Game, it may be proper to declare and confirm the Right of the Lord of the Manor thereto, and to provide that he shall have the same Remedies against Infringements of that Right as were competent to the Lord before the Revestment, appointing the same Courts to take Cognizance of Questions concerning the Game, as exercised Jurisdiction therein before the Revestment.
As to the Waste Lands, since the Nuisances and Encroachments to which they are now exposed are imputable to the Abolition of the Grand Inquest by Act of Tynwald it is suggested that that Act be repealed, and the Powers of the Grand Inquest revived.
Whether these Objects are to be obtained by Act of Parliament, or by Acts of the Insular Legislature, and in the latter Case, by what Means the House of Keys are to be prevailed upon, contrary to their present Disposition, to concur in such Acts, are Points proper for the Consideration of the Gentlemen in the Constitution who belong to the learned Profession These Gentlemen may also consider whether His Majesty's Consent to the Acts of Tynwald passed in 1777, be signified in such authentic Form as is requisite to attest the Exercise of so high a Prerogative. All the Evidence that appears of His Majesty’s Approbation, is a Letter from the Secretary of State for the Time being, in which the King’s Consent is signified to certain Acts of Tynwald, but what they are the Letter does not say ; it refers, for their Titles, to a List accompanying the Letter. The Lords Proprietors of the Island, as appears by the Statute Book, testified their Consent to Acts of Tynwald by an Instrument in Writing subjoined to the Act ; or, if there were several Acts, by a separate Instrument in Writing, in which their Titles were set forth, such Instrument being always authenticated with his own Signature.
"Representations have been frequently made by the Duke of Atholl, that Laws were passed by the Legislature of the Isle of Man, materially affecting his Property, ( without his having any means whatever of knowing the Nature of those Laws ; and upon that Ground Caveats have been entered by him against His Majesty’s Assent being given to those Enactments. Complaints on the other hand have been made on the Part of the Keys, that in consequence of those Interruptions, very inconvenient Delays are created, and Regulations for the internal Government of the Island prevented."
The Duke of Atholl, in Explanation of the Representations made by him on this Subject, declared, that the Acts of Tynwald in 1777 were in force, and obligatory upon him, before he ever received the smallest intimation of the Matters therein contained being in Agitation ; and it has appeared by this Inquiry, that some of these Acts have operated materially to the Prejudice of the Duke’s Property . His Grace further declared, that Acts by which his Interests would have been affected, have been since passed. and transmitted for the Royal Assent, with such Secrecy, that the first Notice of them which he received, was by the official Transmission of a Copy of them from the Secretary of State. By one of these, His Grace’s Property would have been taxed to pay the Expence which the House of Keys have been at, to oppose his Applications for obtaining such an Inquiry as the present concerning his Rights. So sensible were the House of Keys of the Justice of the Duke’s Complaints on this Subject, that on the 4th of October last, they passed a Resolution for removing the Ground of it in future, which Resolution they sent to the Lieutenant-Governor, who transmitted it to the Duke of Atholl. By this Resolution they offer to concur in an Act, for making public in its ‘ Progress every Bill proposed to be passed into a Law, and for delivering a Copy of every such Bill to the Duke of Atholl’s Principal Steward or Agent in the Island, Three Months at least before it shall pass the Legislature of the Island. The Duke of Atholl presented this Resolution to the Commissioners, declaring himself satisfied with the Mode in which this Cause of Complaint was thereby offered to be removed ; and, in respect thereof, declining to bring forward any thing further on the Subject. This evinced the Justness of the Complaints which His Grace had made against the Practice in question ; and that any ill Consequences which had resulted to the Island from the Delays complained of by the Keys, were imputable not to the Duke but to themselves. This Resolution is also an Answer to the Petition of the Inhabitants, who pray that they may either be represented by Persons to be chosen by themselves , or that every Bill proposed to he passed into a Law, may be made public in its Progress ; the latter being, in my humble Opinion, more eligible, than all at once to overturn the ancient Constitution.
There is reason to believe, from the Testimony of the Persons examined with respect to the illicit Practices alleged still to exist in the Island, that that Allegation is well founded. The Smuggling Trade inwards consists chiefly of Brandy and Geneva ; it extends also to Tobacco and Tea. The Smuggling Trade outwards to Great Britain, consists of Salt to a considerable Extent ; it is said by some to extend also to Tobacco. Perhaps it might be ascertained whether there be any Foundation for this, by inquiring at the Collectors and Comptrollers of Liverpool, Whitehaven, Dumfries, Kircudbright, and Wigtown. There is reason to believe also, that the Revenue of the Island is otherwise less productive than it ought to be ; nor does it appear, that its Deficiency is imputable to any Excess in the Expence of Collection. One Cause of the Prevalence of illicit Practices, and of the unproductive State of the Revenue, is the Ineffciency of the Establishments.
The Receiver-General is appointed by Commission from the King, and all the other established Officers by Constitution from the Treasury, excepting the few that are surviving of the Original Officers appointed immediately after the Revestment, who hold their Offices by Deputation from the English Board of Customs. Neither the English, nor the Scotch Board, nor any other Collective Body or Individual in Public Authority, has any superintending or controuling Power over the Official Conduct of the Officers in the Revenue Department in the Isle of Man, except the Lords Commissioners of the Treasury, to whom the Exercise of such Authority would he very unsuitable. Nay, the Officers of superior Rank do not conceive themselves to have any Authority or Inspection over the Conduct of the inferior Officers at the same Port. Those Officers who are desirous to execute their Duty properly, are distressed for want of Directions to guide their Conduct in Cases of Difficulty, being left to find their Way as they best can. The Receiver-General is the Officer first in Rank in the Revenue Department. By his Commission he has no Authority over the Officers at the different Ports, further than to require the different Collectors to account for and pay over to him the Duties collected by them : Nevertheless, the Officers who wish to discharge their Duty according to Law, look up to the Receiver-Gencral for Directions when any Difficulties occur. The Person who holds this Office, however, does not reside in the Isle of Man, where he never was seen since he was sworn into Office, nor does it appear where he lives or whether he be a fit Person for superintending and directing the Officers of the Revenue, with regard to their Official Duties. The former Receiver-General was also Surveyor-General, in which Character he was invested with a considerable Degree of Authority over the Officers : But the Commission to his Successor appoints him Receiver-General only. Although, by his Commission, the Receiver-General is required to execute the Duties of the Office himself, and is not empowered to appoint a Deputy, yet the Person who holds that Office appoints an Inhabitant of the island to be his Deputy, and it is by him alone that the executive Duties of the Office are discharged. This Appointment receives some Countenance from sundry Acts of Parliament relative to the Isle of Man, which suppose the Existence of a Deputy to the Receiver-General. The former Receiver-General acted also by Deputy; but he himself resided at Whitehaven, where he was at hand to give all necessary Directions, and to visit the Ports of the Island, which he occasionally did. The Principal being ever absent, the Deputy Receiver-Gencral is frequently constituted by the Officers, concerning Points of Difficulty : He distrusting his own Authority, or his Skill, refers those Questions, not to his Principal, with whom he never had any Correspondence; but to a Person in London, empowered by him, (as his Agent or Attorney,) on his Behalf to receive the Amount of the Revenues, and to do every thing necessary to be done by him at. the Offices of the Treasury and Exchequer. By this Person, no Solution is ever given to the Doubts and Difficulties referred to him. From the Want of an efficient governing Power over the Officers in the Revenue Department of this Isle, it has happened that various Abuses and Irregularities have crept into that Service.
Mr. Senhouse Wilson, the Deputy of the Receiver-General, and who as such resides at Douglas, is also Searcher at Ramsay upon the Establishment ; no Part of the Duty of which Office has he ever executed. He executes it by another Person, although he has no Power or Authority whatever to appoint a Deputy. The King’s Duties are collected at Peele and Derbyhaven, by two Persons not legally empowered so to do, and who have neither taken an Oath for the faithful Execution of that Trust, nor given Security to account for the Money they collect. The former of these is a Tidesman and Boatman on the Establishment, and an Extraordinary Riding-Officer-, and is also Water- Bailiff; but since he acted as Collector, he has done no Duty as Tidesman and Boatman. The latter is a Riding-Officer on the Establishment, and does very little Service in that Capacity. Even the two Collectors legally appointed, viz. the Collector at Douglas, and the Collector at Ramsay, have been admitted to their Employments without giving Security. The Deputy Receiver-General intended to take Security, but has never obtained the proper Form of a Bond from the Agent of his Principal, to whom he applied for it.
Persons appointed to Offices in the Revenue are admitted to their Employments, without regarding whether by Age, or other Causes. they are, or are not, equal to the Duties thereof ; nor is any Retrospect had to the Line of Life in which the Person appointed has been engaged in Time past ; as, whether he has or has not been an Offender against the Laws for securing the Revenue. Officers are put in Possession of their Offices without having undergone a Course of Instruction at a Port of Business, to qualify them for the practical Discharge of the Duties of them. For Instance, a Person is a Gauger who understands nothing of Gauging.
The Officers appointed are not even furnished with written or printed Instructions, to inform them of the Nature and Extent of the Duties which they are appointed to perform.
As the Officers at the several Ports are not connected together, by Means of their Subjection to any acting superior Power to guide their Official Procedure, neither are the Officers at any one Port connected by mutual Authority and Subordination ; every one Officer is independent of every other.
The Officers in the different Departments do not do the Business of their Employments upon such a Plan as to render them reciprocally Checks, the one upon the other. The Controul effected in the Out Ports of Britain by Means of the Office of Land Surveyor, has not been provided for in the Arrangement of the Business at the Ports of this Island.
Neither the Deputy Receiver General nor the Collectors are furnished with the Acts of Parliament, which are passed from Time to Time relating to the Revenue or Trade of the Isle of Man. The ascertaining the Quantities of Goods on the Landing thereof which pay Duty in the Island, or were exported from Great Britain on Debenture ; of Salt, on the Shipping thereof for the Fishery on Bond, or on the Landing thereof on Return from the Fishery and of Herrings on the Shipping thereof Outwards, (of which Article tide the Shipping Account regulates the Payment of the One Shilling Bounty, and also(If to Foreign Parts) of the Exportation Bounty of Two Shillings and Eight Pence per Barrel.) I say, these Points of Duty are, in general, executed in a Manner that affords very little Security to the Revenues, either of Great Britain or of the Island, against the Commission of Fraud.
Coals are landed without any Account whatever being taken of them, so that One Half or Two Thirds of the Quantity taken on Board at the Shipping Port may, for what the Isle of Man Officers know, have been transshipped for Foreign Parts, before the Vessels arrived in the Isle of Man, to the great Detriment of the Revenue ; the Duty on a Ton of Coals to the Isle of Man being only Nine Pence ; whereas the Duty on that Quantity exported to Foreign Parts in a British Ship is Five Shillings and Two Pence, and if exported in a Foreign Bottom, Nine Shillings and Two Pence per Ton
Vessels laden with Salt from Great Britain are not at all watched in the Night Time; nor is such an Account taken of Salt when landing from Great Britain, as to prevent Fraud. -See the Evidence upon these Heads, and upon the shameful System which prevails through every Part of the Revenue Department in the Isle of Man.
Although the Officers in the Out-Door Department at the Head Port of Douglas, are in Number unequal to the Execution of One Third of the numerous Articles of Business which on many Occasions occur to be done there, and consequently it must happen, that the greater Number of these Services, (if they be all committed to these Officers) will be neglected ; yet the Collector and Comptroller continue to issue, and they to return as executed, Warrants for performing these various Matters, as if all of them had been attended to with the greatest Care.
The Water Guard Duty appears to be done also in a very defective Manner, or rather not to be done at all. The Deputy Receiver General and one of the Collectors have admonished or reprimanded inferior Officers who have been found in Fault, but without Effect ; these Officers knowing that neither the Deputy Receiver General, nor the Collector, had Power to suspend or dismiss them. The Riding Officers appear not to have been of any material Service, and some of them are totally unfit for the Duty. The Coasts of the Island are not guarded with a sufficient Number of Preventive Officers, for the Purpose of obstructing illicit Practices, either in Importation or Exportation. The Military, instead of being distributed around the Coast of the Island, to support the Officers of the Customs in their Exertions to seize prohibited and uncustomed Goods, are all quartered at one Place, viz.. Castletown. No Provision is made for rewarding the Military with a Share of the Produce of those Seizures which they assist in making effectual.
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