pp110-131 Commissioners' Report 1792

[pages 110-131 1792 Report of Commissioners of Inquiry]

PROPOSALS for the IMPROVEMENT of the ESTABLISHMENTS.

TO remedy these Abuses, Irregularities, and Defects, and to give due Energy to the Revenue Establishments of the Island, the following Measures appear to me to be necessary :

That the Management of the Revenue of the Customs in the laid Island, which is now by Law vested in the Lords Commissioners of the Treasury, be transferred to the Board of Customs in England, or to that of Scotland ; and that all the Officers of the Customs in the said Island be subjected to the Authority of such Board. That in future all Officers of the Customs in the said Island, instead of being appointed by Constitution from the Treasury, shall be appointed by Deputation from the Board of Customs, to whom they shall be subordinate, according to such Warrants as the Board shall, from Time to Time, receive from the Treasury for that Purpose ; and that the said Board shall have Power to suspend or dismiss, as they shall see Cause, as well the Officers now holding their Offices by Constitution, as those who now do or hereafter shall hold them by Deputation That the Office of Receiver General be discontinued, as being useless, if the Isle of Man is to be put under the Direction of the Board at London, or of the Board at Edinburgh ; and that the Collectors in the Isle of Man do transmit their Accounts and Vouchers to the proper Officers belonging to the Board they may be placed under, as the Officers in England and Scotland do ; and that the Collectors in the Isle of Man do remit their Balances from Time to Time to the Receiver General of the Board under which they may be placed, such Receiver General keeping such Remittances distinct and apart from all other Money remitted to him, and to pay the same according to such Directions as he may receive from the Lords of the Treasury.

If the Officers in the Isle of Man shall be put under the Direction of one of the Boards, as proposed, it will be necessary that a Survey and Inspection be made of the Business, Conduct, and Capacity of all the Officers now in Employment in the Isle of Man, to see whether any, and which of them, by old Age, or otherwise, be naturally incapable for the Employments they hold, that they may be superannuated upon Pensions, if deserving, and their Places supplied by Persons able and fit for the Duty ; also to see which of the said Officers require to be put under a Course of Instructions, that they may be ordered to repair to the proper Port in Britain for that Purpose ; and also, that any Irregularities or Defects in the Practice of the several Officers may be pointed out, and Rules laid down for their future Government iii those Particulars wherein their past Practice shall appear exceptionable.

Whenever the Result of this Inspection shall be laid before the Board who shall employ the Officer to make it, and has been considered by them, such Board shall state to the Lords of the Treasury what they have done in consequence thereof, and give their Opinion as to the Addition it may be necessary to make to the present Establishment of Officers of the Customs in the Isle of Man. Care should be taken that the Officers to be appointed in Addition to those on the present Establishment, be fit for their respective Employments, and that they be properly instructed.

That the same Authority and Subordination should take place among the Officers at each Port in the Isle of Man as in the Ports of Great Britain

That the Collectors and Comptrollers in the Isle of Man shall be bound in Duty to superintend the Conduct and Behaviour of the Officers under them, survey, and see that they do their Duty faithfully and diligently, and for that Purpose to visit and check them frequently when on Duty , and if any of them shall be found unfaithful, neglectful, disobedient, drunk upon Duty, or otherwise in Fault, the said Collectors and Comptrollers shall be bound to report the same to the Board , and is the Service of the Revenue should suffer by then neglecting to superintend the Conduct of any one of these Officers, or to report their Delinquencies to the Board, they shall be held answerable for the same, and suffer accordingly

Besides the Inspection already proposed, it will be necessary that future Inspections or Surveys be made, frequently, into the Conduct of the Officers in the Isle of Man, by a proper superior Officer, to be, from Time to Time, commissioned for that Purpose by the Board, who shall be invested with Authority over them And it will be necessary That the Oflicers of all Ranks be made sensible, (by some severe Examples if necessary,) that in future whosoever will be retained in the Service any longer than he shall execute his Duty, and the Orders given him, with Fidelity, Diligence, and Exactness.

The Distribution of the Military proposed by the Deputy Receiver General, Collector, and Comptroller of Douglas, (in the same Letter,) may be very proper, if it be not on too extensive a Scale, and do not require a larger Body of Troops than is usually allotted to the Island.

A Regulation should be made, by proper Authority, for allowing to the Military an adequate Share of the Seizures made with their Assistance. In Scotland the Proportion allowed is one Eighth of the net Produce.

PROPOSALS for the PREVENTION of ILLICIT PRACTICES.

Geneva and Brandy.

Geneva and Brandy are the chief Articles of illicit Importation into the Isle of Man The Inhabitants are allowed to import, by Licence, from England Forty Thousand Gallons of British Spirits, and Thirty Thousand Gallons of Rum ; and from Scotland Ten Thousand Gallons of Rum ; but they understand the Importation of all Foreign Spirits to be absolutely prohibited. Of the Allowance of British Spirits no Part is imported, as those Spirits do not suit the Taste of the People, who give the Preference to Foreign Brandy and Geneva : And it is the general Opinion, that Forty Thousand Gallons of Rum, without other Spirits, is insufficient for the Consumption of the Island. Upon considering the Acts 5th Geo. III. Cap. 39, Sec. 4th, and 7th Geo. III. Cap. 48, Sections 7th and 8th, on which this Question depends, with respect to the Legality or Illegality of importing Foreign Spirits into the Isle of Man, it would seem not clear but that such Spirits might be imported there from England : but as Foreign Spirits do not draw back the Excise, they could not be so imported at so low a Price as to prevent Smuggling. That Geneva and Brandy are smuggled into the Wand, to a considerable Extent, appears by their being in common Use. It seems therefore expedient to adopt the Proposal to convert Part of the Allowance of British Spirits to Foreign, so that instead of Forty Thousand Gallons of British Spirits, there shall be allowed only Ten Thousand Gallons of British Spirits at the present Duty, with Fifteen Thousand Gallons of Brandy at a Duty of Two Shillings and Six Pence per Gallon, and Fifteen Thousand Gallons of Geneva, at a Duty of Two Shillings per Gallon ; such Brandy and Geneva to be imported from any Place, but only in such Packages and in Vessels of such Tonnage as are lawful for the Importation of such Spirits into Great Britain, and not without Licence from the Commissioners of the Customs in England or Scotland, to be granted in the Manner after proposed as to Licences in general, with this further Regulation, that no such Licence shall serve to protect any such Spirits, unless it be on board the Vessel, nor unless it have a Certificate endorsed on it, under the Hand of the British Consul or his Deputy, or (where there is no Consul) of two known, British Merchants resident at the Shipping Port, certifying the shipping of the Spirits, and specifying the Quantity and Quality, with the Number and Denomination of the Packages, and the Names of the Ship and the Master ; also that the Licence shall be delivered up to the Collector by the Master, at the Time of making his Report, on Forfeiture of the Goods. These Regulations are intended to prevent the Licence from being used twice. There is Reason to think that the Quantities of Brandy and Geneva thus allowed to be imported would not interfere with the Importation of Rum; and that from the moderate Rates of the proposed Duties, a Permission to import such limited Quantities would, in a great Measure, put a Stop to the running of those Articles , it being found, by Experience, that the Imposition of Two Shillings per Gallon on Rum has not afforded any Temptation to the smuggling of that Article.

Tea

The Cause assigned for the smuggling of this Article, is the excessive Rates of the Duties, being One Shilling per Pound on Bohea, and Two Shillings ier Pound on Green Tea. These Duties are represented to be higher than the Duties of Customs and Excise on Tea imported into Great Biitain, which amount to Twelve and a Half per Cent. on the gross Price at which such Tea was sold : Besides, that as the Teas consumed in the Isle of Man, are of various Qualities, this Mode of charging the Duty at fixed Rates is unsuitable. Tea is allowed to be imported into the Island by Licence from England, to the Extent of Twenty Thousand Pounds Weight annually, but the Importation has of late fallen so low as Five or Six Thousand Pounds Weight, which is a Proof of the clandestine Importation of that Article. It is proposed that the present Duties on Tea be repealed, and that, in lieu thereof, a Duty be imposed at the Rate of Twelve and a Half per Cent. on the gross Price at which it was sold at the India House, being equal to the Duty drawn back on its Exportation from Great Britain, such gross Price to be specified in the Cocket accompanying the Tea to the Isle of Man.

Tobacco.

This Article, on Importation into the Isle of Man, is liable to a Duty of Three Pence the Pound, but it is sold at a much higher Price than that Duty will account for. It is importable only from England by Licence.

The Allowance was originally One Hundred and Twenty Thousand Pounds Weight but, so lately as by the Act 29th Geo. III. Cap 51, it was reduced to Forty Thousand Pounds Weight. There is a Difference of Opinion between the Deputy Receiver General and the Collector and Comptroller of Douglas, concerning the Competency of this Quantity to the Consumption of the Island. The former thinks that it is sufficient. The latter think that the Consumption requires Forty Thousand Pounds Weight more; and they assign the Insufficiency of the Allowance as one Cause of the high Price which Tobacco bears in the Island.

The Circumstances of its being proved to be an Article of illicit Importation ; of its being in very general Consumption among the Islanders, (the Women as well as the Men using it, as stated by the Collector and Comptroller,) and of its being sold at a very high Price, concur to induce a Belief that the limited Quantity is insufficient; and it is proposed that an Addition be made to it of Twenty Thousand Pounds Weight.

But another Cause of the high Price, and consequently of the illicit Importation of Tobacco into the Island, arises from the Monopoly) which, for want of Regulations to the contrary, the Traders in England are enabled to create in their own favour, against the Islanders, in the Articles subjected to Licence. The ill Effects of this have, in a late Instance, been severely felt in the Article of Tobacco ; but as the Regulations respecting Licences, as they stand at present, have a Tendency in favour of Monopoly with respect to all the Articles subjected to Licence, it seems expedient that the following Regulations, being nearly the same with those proposed by the Deputy Receiver-General, and by the Collector and Comptroller of Douglas, and also by the Lieutenant-Governor, should be established with respect to all Articles that shall be importable by Licence into the Isle of Man.

Licences.

Whereas the Exportation of± all the Articles importable by Licence from Great Britain into the said Island, has been hitherto confined to England, except Ten Thousand Gallons of Rum from Scotland ; and the Exportation of British Refined Sugar has been confined to the single Port of Liverpool ; it is proposed, that any Person intending to import any of thole Articles into the isle of Man, shall be at liberty to purchase the same in any Port of treat Britain, Tobacco~ excepted, which must be exported from a Tobacco Port : That when he has so purchased the same, he shall make an Entry in Writing under his Hand, with the Collector and Comptroller of Douglas, of the Quantity and Quality of the Goods, specifying at what Port of Great Britain the same are, and letting forth, that the said Goods belong to him, and that he intends to import the same into the Isle of Man ; to the Truth of which Entry he shall make Oath before the Collector and Comptroller : That such Entry, with the Oath subjoined, be transmitted by the Collector and Comptroller to the Governor or Lieutenant-Governor, who, if he shall see no good Cause to the contrary, shall signify in Writing under his Hand, at the Foot of such Entry, his Consent, that the Collector and Comptroller do grant a Certificate thereof: That thereupon the Collector and Comptroller shall make out and sign a Certificate of such Entry and Oath, and shall therein express, that it was made out with the Consent of the Governor, or Lieutenant~Governor ; and whether any such Certificate or Certificates had been before made out by them since the 5th of July preceding, (or other Day of annual Commencement,) for the same Sort of Goods, and if so, expressing the total Quantity thereof, for which such Certificates had been so granted : That the Collector and Comptroller do transmit such Certificate to the Commissioners of the Customs in England and Scotland respectively, who, if it thereby appears that the limited annual Quantity has not been exceeded, shall immediately giant Licence for the Exportation of the Quantity of Goods mentioned in the Certificate, from the Port therein mentioned (except Tobacco, which can only be exported from one of the Tobacco Ports) to the Port of Douglas in the Isle of Man, and shall cause such Licence to be immediately transmitted to the Collector and Comptroller of Douglas, who shall deliver the same to the Person concerned ; and that the Collector and Comptroller of the Port of Exportation shall certify on the Back of the Licence, the Entry and Shipping of the Goods outwards, with the Names of the Ship and of the Master : That the Governor or Lieutenant-Governor shall cause an exact Register to be kept, in which shall be entered the Quantities of each Sort of Goods contained in the Entries to which he shall subjoin his Consent as above-mentioned : And the Collector and Comptroller shall keep a like Register of the Certificates granted by them ; and as well the Governor or Lieutenant-Governor, as the Collector and Comptroller, shall take care not to exceed, in any one Year, the Quantity of each Sort limited by Law : And that the Commissioners of the Customs in Scotland shall, at the End of each Year, transmit to the Commissioners of the Customs at London, an Account of the Goods for which they have granted Licence, Dates of Certificates of the Collector and Comptroller of Douglas, and Dates of the Licences ; thus, if ever the limited Quantities should be exceeded, the English Board of Customs will be enabled to discover it. These Regulations, as far as they are applicable, should extend to Licences for Importation of Brandy and Geneva.

Salt.

It appears that this Article is fraudulently exported from the Isle of Man to Great Britain to a great Extent. The Exportation of it from the Isle of Man is prohibited by the Act 7 Gëo. III. Cap. 45. Sect. 10. ; but by the Act 12 Geo. III. Cap. ~ Sect. ~ Provision is made for allowing Fishermen to load Salt for the Herring Fishery, on Bond being given that it shall be used in curing such Herrings, and not landed in Great Britain, or unshipped into any other Vessel. The Collector and Comptroller propose, that the shipping of Salt to be carried coastwise, that is, the Shipping it otherwise than according to the laid Act 12 Geo. III. be forbidden, as, they say, it is never shipped coastwise but for the Purpose of Fraud : This Proposal seems very proper. They further propose, as does the Lieutenant-Governor, a Plan which, with some Additions, is as follows : That a Warehouse be provided for lodging Salt imported at each of the four Towns of the Island, in which Warehouse there shall be two Departments, one for Salt imported for the Cure of Fish, and another for Salt for Home Consumption, with Divisions for separating the Salt belonging to different Persons ; that no Salt shall be removed between Sun-letting and Sun-rising, nor without a Permit for the Removal thereof, limited as to the Time it shall remain in force, on pain of forfeiting the Salt, Hones, and Carriages, and of Fine and Imprisonment of the Carrier : That every Person to whom any Salt shall be delivered out of the said Warehouses for the Cure of Herrings, shall within one Month after the 1st of November, when the Fishing ends, re-deliver into the Warehouse the Quantity of Salt which remained on hand at the End of the Fishing, with a true Account, upon Oath, shewing how the Quantity of Salt which he received out of the Warehouse during the preceding Year, was used or disposed of; specifying the Quantity of Herrings on which the same, or any Part thereof, was used; and where the same are, or how they have been disposed of. A Penalty should be inflicted, of so much per Bushel, for all Salt not accounted for within the Period limited, or which shall not appear by the Account to have been disposed of according to Law ; and a severe Penalty for making a false Account.

In addition to those proposed Regulations, the following occur : That no Person shall cure Herrings for Sale, or be entitled to lodge in such Warehouses any Salt for the Cure of Fish, or receive any such Salt from the Warehouse, or from any other Fish-Curer, or to enter or ship out Salt under the Act 12 Geo. III. Cap. ~8. without a Licence to be granted annually by the Collector of the Port, without Fee, on his making an Entry with such Collector of his Name, Place of Abode, and his intention to carry on the said Business in the succeedingYeari Any Person carrying on such Business without a Licence, to be liable to a Penalty. No Person to import, or lodge, or deal in Salt, not for the Cure of Fish, without a Licence to be granted annually, as above-mentioned, for that Purpose, under a similar Penalty. No Person shall receive both a Licence as a Fish-Curer, and a Licence as an Importer or Dealer in Salt not for the Cure of Fish. No Fish-Curer shall sell or deliver any Salt to any Person, other than a Fish-Curer duly licensed, on forfeiture of the Salt, and a Penalty besides. If any Fish-Curer, or any Importer Or Dealer in Salt not for the Cure of Fish, shall be convicted of any Offence against any Act made to prevent the fraudulent Exportation of Salt, or the landing the same in Great Britain, he shall, over and above the Penalty in that Case in~ ~iá1ed, forfeit his Licence, which shall become void and null, and he shall never be entitled to receive another Licence, either as a Fish~Curer, or Importer or Dealer in Salt not for the Cure of Fish. But, I am of opinion, that these Warehouses ought to be furnished at the Expence of the Proprietors of the Salt, and not at the Expcnce of the Crown.

The Collector and Comptroller further propose, That all boats of whatever Size be required to be registered on pain of Forfeiture, those not comprized in the Registry Act 26 Geo. III. to be subject only to an Insular Registry. They explain their Object to be, that the Owners of such Boats may, by means of such Registry, be obliged to take out Licence, and give Bond not to employ the Boat in Smuggling. But it does not appear that such would he the necessary Consequence. . unless the Acts 24 Geo. Ill. Cap. 47. 27 Geo. IlI Cap. 32. and zS Geo. III. Cap. 3~. as far as they relate to the Forfeiture of Vessels and Boats of particular Constructions, be extended to the Isle of Man, which appears very proper : But in that Case, the Power of granting Licences should either be granted by Law, or delegated by the Admiralty, to the Collector and Comptroller of Douglas The proposed Insular Registry, and the Bond in consequence of it, and the Licence and Bond thereupon, all to be granted without See.

The Collector and Comptroller slate, that between the uI of November when the Fishing ends, and the ut of May when it. begins, the Boats have no other lawful Employment, except carrying coastwise Lime stone : And they propose, that, during that Period, they shall be prohibited to sail from any Place in the Island, without being cleared out at the Custom-House. This may be very proper, but it will be right to provide, that no Fee shall be demanded in such case.

PROPOSALS for IMPROVEMENT of the REVENUE of the ISLE of MAN and GREAT BRITAIN.

Goods charged ad Valorem.

THERE is a very capital Error in the System. by which the existing Duties are im posed on all Goods imported into the Isle of Man, other than British Spirits, Rum, Tea, Coffee, Tobacco, Coals, and Wine. All other Good are charged at so much per Cent. according to the Value ascertained by the Oath of the Importer. This is a Mode of charging Duty which must ever be liable to much Imposition, for it may be said to leave it in a great Measure at the Option of the Importer what Duty he shall pay. The Officer is entitled, indeed, to take the Goods at the Value sworn to, with the Addition of Ten per Cent. ; but there are very few Officers that have such Skill in the Value of Goods as to warrant them to take such a Step. No Goods, therefore, ought ever to be charged with Duty by the Value, except those Articles which are subject to great Variety and Uncertainty in Value, such as Hardware and Haberdashery, which the Collector and Comptroller of Douglas propose should continue chargeable in that Way.

All the Officers who have been consulted on the Subject of the Improvement of the Revenue have concurred in representing this erroneous System of imposing ib much per Cent. on the sworn Value, instead of a fixed Sum, by the Number, Hundred Weight, Lineal Foot, Cubic Foot, or other Denomination of Quantity, according to the Nature of the Commodity, to have been the Occasion of great Loss to the Revenue ; and recommend the rating of all those Articles, except such as above-mentioned, to which a fixed Rate would not apply.

With respect to Goods imported from Great Britain on Bounty or Drawback, which form the far greater Part of the Goods charged ad Valorem that are actually imported, there are two different Rules by which the Rates may be fixed. viz. either by charging upon each Article a Sum bearing a certain Proportion to the Bounty or Drawback, paid on the Exportation of it from Great Britain, without any Regard to the Value of the Article or, by obtaining Information of the real Value of each Article, and fixing the Duty at a fixed Rate, equal to as much per Cent. of that real Value as is now chargeable on the sworn Value of the same Article. The former Rule is recommended by the Collector and Comptroller, but the latter seems liable to the least Objection, because it proposes to do no more than render efficient the Duties already existing; besides, that [117] in the present Duties on Goods imported from Great Britain, a Distinction is made between those which are entitled on Exportation from thence, to Bounty or Drawback of Excise, and all other Goods; the former paying Five per Cent. and the latter only Two and a Half per Cent. If the Rule which has been mentioned as preferable should be adopted, this Distinction will still hold place in the new Duties.

With respect to Goods imported from Foreign Parts, the Rule just alluded to of determining the Rate of Duty by the real Value of the Goods, seems also to be the most expedient for fixing the Rates of Duty to be charged on them. To the Value in Great Britain, or in the Foreign Country from whence the Article is supposed to be imported, is to be added the Freight, Foreign Duties, and Charges of Transportation to the Isle of Man, as it is on the Value of the Goods as they are, when imported into the Island, that the Duties ad Valorem are at present chargeable. It will be necessary, for this Purpose, to require from the Receiver General an Account (if it has not been already received) of all Goods imported into the Isle of Man, charged with Duty ad Valorem, for a Number of Years back, distinguishing the total Quantity and sworn Value, of each Sort of Goods, paying at one and the same Rate per Cent. in each Year, with the total Amount of Duty thereon. It has been observed, that all Goods imported from Great Britain, which are entitled to Bounty or Drawback of Excise on Exportation from thence, are charged with Five per Cent. It is further to be observed, that Goods imported from Ireland are liable only to Two and a Half per Cent. without any Distinction between those entitled to Bounty or Drawback, and other Goods. The Collector and Comptroller observe, that if the Measure, recommending rating the Goods now charged ad Valorem, shall be adopted, all Goods must be subjected to the Payment of the same Duties on being imported from Ireland, as the like Goods shall be made liable to, on being imported from Great Britain, otherwise Ireland will have the Advantage of Great Britain at Market in the Isle of Man.— Goods imported from Foreign Parts pay higher Duties than those imported from Great Britain and Ireland, and the Collector and Comptroller recommend that the same Distinction be observed in the Rates to be settled on Goods now charged ad Valorem. As far as regards Goods of the Growth, Produce, or Manufacture of Great Britain or Ireland, (to which alone they allude,) it seems highly expedient that a Distinction should be made in their Favour; but it is not so obvious upon what just Principle Foreign Goods should be charged with higher Duties, upon being imported directly from the Place of their Growth, than they are charged with upon being imported from Great-Britain. This has been complained of by the Islanders, as tending to the Discouragement of the Navigation of the Island, as will be noticed under its proper Head.

Upon the Principle of encouraging the Manufactures of Great Britain and Ireland, and increasing the Revenues thence arising, the Collector and Comptroller recommended to prohibit the Importation into the Isle of Man, from any other Country than Great Britain, of Beer, Ale, and Porter, Candle, Soap, Printed or Stained Goods, Starch, Hair Powder, Silks, and Sugar. Already, by the Act 7th Geo. III. Cap. 45, Sec. 7, Linen, Glass, and Woollen Manufactures are prohibited to be imported into the Island, except from Great Britain. The Articles above enumerated, appear to form a very proper Addition to those which are the Subject of this Restriction. In general it seems proper that all Foreign Articles, which, for the Protection of the British Manufactures, are prohibited to be imported into Great Britain, whether absolutely or provisionally, should be prohibited, in the same Terms, to be imported into the Isle of Man; and that all Articles which are liable, on being imported into Great Britain, to high Duties, imposed for the Protection of the British Manufactures, should be prohibited to be imported into the Isle of Man, except from Great Britain.

[118]

British Refined Sugar.

This Article, as has been observed under a former Head, has been subjected to the Restriction of being importable to a limited Extent, by Licence. The Exportation of that limited Quantity, which is Four Hundred Hundred Weight of Refined Sugar, and Ten Hundred Weight of Bastard, is confined to the Port of Liverpool. The Quantity appears to be thought equal to the Consumption, but the Price is kept up by the Monopoly given to Liverpool against the Island. If Provision should be made for securing to the Islanders the Liberty of importing their Sugar from any Port of Great Britain they shall choose, it appears that Article will bear a higher Duty than it now pays, which Duty ought to be imposed by the Hundred Weight, and not by the sworn Value, according to which the present Duty is payable. The present Duty is Five per Cent. of the Value, and actually comes to about Three Shillings and Six Pence per Hundred Weight. The Article will bear a Duty of Seven Shillings the Hundred Weight.

Wine.

This Article is at present subject to the following Duties, viz. French Wine to Eight Pounds per Ton, and all other Wine to Four Pounds per Ton. The Importation is little under Fifty Tons a Year. It appears, that without any Hazard of giving Rise to the smuggling of this Article, the Duties thereon may be increased to Twelve Pounds per Ton on French, and Six Pounds per Ton on other Wines.

Vinegar.

This Article, on Importation from Foreign Parts, is liable to a Duty of Fifteen per Cent. which (besides the general Objection to the Mode of charging it by the sworn Value) the Officers justly think does not bear that Proportion to the Duty on Wine which the Duty on Vinegar ought to do. It is proposed that this Article be charged with a Duty by the Ton, in lieu of the present Duty ad Valorem; and that that Duty should bear some such Proportion to the Duty on Wine, as holds in Great Britain, where Vinegar pays a Duty equal to about Three Fourths of the Duty on French Wine.

The Increase of the Insular Duties is recommended, by this Consideration, that the nearer they approach to those of Great Britain, the less will be the Temptation to smuggle the Articles subject to those Duties from the Isle of Man to Great-Britain.

Here I pray Leave to stop a little, to indulge myself in the pleasing Hope, that the Day will come, when the People in the Isle of Man will find it their Interest to petition the British Parliament that they may be subjected to the British Duties of every Kind, so as to entitle them to the same Advantages (without Restrictions) in Trade and Manufactures which the Subjects of Great Britain enjoy; for, till then, the Inhabitants of the Isle of Man will neither be a flourishing nor a wealthy People.

Hops.

By the Act 7th Geo. III. Cap. 45, Sec. 14, all Goods exported from Great Britain to the Isle of Man, except Barley and Malt, are entitled to the same Drawbacks and Bounties, and, subject to the same Regulations, as the like Goods are entitled and subject to, on being exported from Great Britain to Ireland. As no Drawback was at this Time [119] allowed on the Exportation of Hops to Ireland, none became payable by this Act on Hops exported to the Isle of Man. By the Act 20th Geo. III. Cap.18, Sec. 2, the Act which had disallowed the Drawback of the Duty on Hops exported to Ireland was repealed, and ever since that Time, on the Exportation of Hops from Great Britain to Ireland, the Duty has been wholly repaid, being One Penny Three Twentieths the Pound. Hops are imported with the Burthen of this Duty to the Isle of Man, and are there further charged with the Insular Duty of Two and a Half per Cent. The Inhabitants claim the Benefit of the Drawback in like Manner as it is allowed to Ireland. In the Event of the Drawback being allowed, it is my Opinion, that in lieu of the present Duty in the Isle of Man of Two and a Half per Cent. of the Value, Hops ought to pay, upon Importation there, a Duty equal to the Drawback they receive upon Exportation from Great Britain, being One Penny Three Twentieths the Pound.

Thus Hops imported into the Isle of Man will be charged with a Duty equal to the British Duty, but which will be transferred to the Insular Revenue, which appears to be Brandy and Geneva.

Brandy and Geneva.

The permitting the Importation of Fifteen Thousand Gallons of Brandy, at a Duty of Two. Shillings and Six Pence, and Fifteen Thousand Gallon's of Geneva, at Two Shillings per Gallon, as proposed under the Head which respects the Means of preventing illicit Practices, will certainly conduce to the Improvement of the Insular Revenue; but that Subject has been anticipated under the former Head.

Hovering Acts.

The only Hovering Clause applicable to the Isle of Man is the 7th Section of the Act 5th Geo. III. Cap. 39, which is not conceived in such Terms as to suit Cafes which sometimes arise upon the Seizure of Smuggling Vessels on the Coasts of that Isle. In the first place, it comprehends only the Distance of three Leagues from the Shore; whereas, the British Hovering Acts, 24th Geo. III. Cap. 4, Sec. 1, and the 29th Geo. III. Cap. 68, Sec. 12, extend the forbidden Limits to four Leagues. It affects Goods prohibited to be imported into, exported from, or carried coastwise in the Isle of Man. There are sundry Articles which have been so prohibited since the passing of that Act, (viz. by the 7th Geo. III. Cap. 45,) particularly Coffee and Tobacco, which the said Clause does not reach. The smuggling Luggers and Cutters which are taken on the Coasts of the Isle of Man, are always destined to smuggle their Cargoes, not in the Isle of Man, but on the Coasts of Great Britain or Ireland. But the Object of the Clause above referred to appears to be, to prevent the landing in the Isle of Man, Goods which were at that Time prohibited to be imported there, and the Exportation from thence to Great Britain of Goods which were then prohibited to be so exported; so that when it appears, by the Seizing Officer's own showing, that a Vessel, with her Cargo, which, has been seized in the Predicament of this Act, came from a Foreign Port, and was really bound to Great Britain or Ireland, Difficulties have arisen concerning the Application of this Clause to such a Case: It is therefore proposed, that the Provisions of the two Hovering Clauses, above referred to, be extended to the Isle of Man, in such Terms as shall evince the Purpose thereof to be, to forfeit such Vessels and Goods as shall be found in the Predicament of these Clauses, for whatever Part of his Majesty's Dominions the same may be destined.

[120] It is deserving of Consideration, whether a Clause might not be framed for extending to the Isle of Man all the Laws in force in Great Britain for the. Prevention of Smuggling; and that the Object of such Extension shall be expressed to be the Protection of the Revenues of Great Britain, Ireland, and the Isle of Man, equally.

EXTENSION of BRITISH REVENUE REGULATIONS to the INSULAR REVENUE.

WHEN Parliament first imposed Duties on Goods imported into the Isle of Man, by the Act 7 Geo. III. Cap. 45, Provision was made in the Second Clause of that Act for applying the Regulations, Penalties, and Forfeitures in force in Great Britain for levying and collecting the British Customs, to the Duties imposed by that Act. Some very material Regulations, however, have since been enacted, particularly by the Act called the Manifest Act, 26 Geo. III. Cap. 40, which relate to the British Customs only, and could not be extended by the recited Clause, which was anterior to them; besides, the said Clause is not so clear and comprehensive as to be free of all Doubt with respect to the Regulations it does extend; and those it does not, of such as were in force in Great Britain at the Time it passed. It is proposed, that by a Clause, now to be submitted to Parliament, all Regulations, Restrictions, Penalties, and Forfeitures, for levying, collecting, or securing the Revenue of Customs in Great Britain, shall be applied and put in Execution, and have full Force and Effect for levying, collecting. and securing the Duties of Customs payable in the Isle of Man.

Debenture Goods.

By the Act 5 Geo. I. Cap. 11, Sec. 5, no Drawback shall be allowed for any Goods exported to Ireland, till the Return of a Certificate from the Collector, Comptroller and Surveyor, or Two of them, at the Landing Port in Ireland, testifying the Landing of the Goods. By the 7th Geo. III. Cap.45, Sec. 14, Bounties and Drawbacks on Exportation of Goods from Great Britain to the Isle of Man, are subject to the same Rules as on Exportation to Ireland. In consequence of the Directions of these two Acts, no Drawback of the Customs is paid in Great Britain on Goods exported to the Isle of Man till the Return of a Certificate of the Landing from the Collector, &c. of the Landing Port in the Isle of Man. But Mr. Gammell, Collector at the Port of Ramsay, states, that for Exciseable Commodities (or at least some such) exported from Great Britain to the Isle of Man, no Certificate is required by the Officers of Excise in Great Britain previously to the Payment of the Drawback, and that Advantage is taken of their not requiring such Certificate, to the Injury of the Revenue; for, that of those Goods for which no Certificates are required, the Quantities landed are often found less than those expressed in the Cockets; whereas of the Goods for which Certificates are required to be returned, the Quantities landed always agree with the Cockets. At would seem, from this Account, that the Officers of Excise do not consider the Act 5th Geo. I Cap. 11, Sec. 5, to extend to Drawbacks of Excise: This Defect, if it be in the Law, should be supplied by a new Clause. By the Act 26th Geo. III. Cap. 40, Sec. 19, no Bounty shall be allowed for Goods exported to Ireland till a like Certificate, as above-mentioned, be returned. This Regulation should be extended to Bounties on Goods exported to the Isle of Man, to which it does not extend by virtue of the prior Act 7th Geo. III. above-mentioned.

[121]

Tobacco.

There seems to be no Provision in the Tobacco Act 29th Geo. III. Cap. 62, Sec. 51, for the Return of a Certificate from the Isle of Man for Tobacco exported thither on Licence; a Defect which should be supplied. The Isle of Man is excepted in the Clause 49th, which provides for the Return of Certificates from other Places; nor is it provided for in the Sec. 51, respecting the licensed Quantity.

SURPLUS of the REVENUE connected with the PROPOSALS for IMPROVING the REVENUE.

IT appears by the Account given in by the Deputy Receiver General, of the Receipts and Payments of the Revenue from the 5th of July 1765 to the 5th of January 1791, that the total Amount of the Revenue is Seventy-five Thousand Five Hundred and Seventy-six Pounds One Shilling and Three Pence Farthing. As to the Payments, it is observed by the Deputy Receiver General, that Mr. Lutwidge, during the Time he was Receiver General, made several Payments, and stated Charges himself, of which he, the Deputy, having no Record, could not include them in the said Account furnished by him. It is further to be observed, that the Payments of the Establishments, as well Revenue as Civil, are not charged against the Receipts, of the Revenue till the Year ended 5th January 1771; probably before that Period, as the Insular Revenue was insufficient to defray these Charges, they had been advanced out of the British Revenue, and afterwards repaid out of the Isle of Man Revenue. From that Period till the said 5th of January 1791, the Payments amount to Forty-eight Thousand Five Hundred and Five Pounds One Shilling and Four Pence Three Farthings; so that there is a Surplus, amounting to Twenty-seven Thousand and Seventy Pounds Nineteen Shillings and Ten Pence Halfpenny, except the Charges of unknown Amount, taken Credit for by Mr. Lutwidge as above-mentioned.

It may be proper to inquire, whether this Surplus has been paid into the Exchequer by the successive Receivers General, or where the same now is. Mr. Wilson, the Deputy Receiver, states, that during the two Years he acted as Receiver General, he paid into the Exchequer, at three several Times specified by him, Three Thousand Five Hundred and Eighty Pounds Ten Shillings and Five Pence, being the whole Balance of his Receipt, except Thirty-two Pounds One Shilling reserved for Payment of Fees on the passing of his Accounts.—Query, Are not those Fees at the Audit Office now abolished?

PROPOSALS for the BENEFIT of the INHABITANTS.

Licences.

THE Injury which the Inhabitants have experienced from the Monopoly which the present Regulations, with respect to Licences, leave it in the Power of the Traders in England to Obtain against them, in the importation of Licensed Articles, has been noticed under the Head which respects illicit Practices, and a Remedy proposed.

Tonnage.

There is another Hardship represented by the Inhabitants, connected with that immediately preceding.

[122] By the Act 33 Geo. II. Cap. 28, Sect. 6, Rum is not exportable from Great Britain on Debenture, in Ships under One Hundred Tons; but by the Act 6 Geo. 3. Cap. 46, Sect. 9, it may be exported to Ireland in Ships of Seventy Tons; but there is no such Provision as to the Isle of Man. By the Act 5 Geo. III. Cap. 39, Sect. 6, Rum may not be carried coastwise in the Isle of Man, in Ships under One Hundred Tons. By the same Act, Wine may not be imported into the Isle of Man, nor carried coastwise there, in Ships under One Hundred Tons. But by 20 Geo. III. Cap. 42, Sect. 8, the Importation Tonnage is reduced (except as to French Wine) to Seventy Tons. By the Act 29 Geo. III. Cap. 68, Sect. 51, Tobacco is not exportable in Ships under. Seventy Tons, except to Ireland, as to which there is no Limitation; And by Sect. 51, which respects the Quantity to be exported by License to the Isle of Man, it is expressly provided, the same shall be exported in Ships not under Seventy Tons. By the Act 12 Geo. III. Cap. 60, Sect. 4, Tea may not be exported to Ireland in Ships under Eighty Tons Burthen.

The Inhabitants complain of the high Tonnage of the Ships in which Licensed Articles and Wine are required to be imported, and Wine and Rum carried coastwise. These Complaints must arise from the foregoing Regulations, or some of them. How far the Isle of Man is, in Practice, put on a Footing with Ireland in regard to those of the said Regulations which particularly respect Ireland, does not appear. As to the Licensed Articles shipped in Great Britain, on Bond to return a Certificate from the proper Officers of the landing thereof in the Isle of Man, it does not appear either reasonable or necessary, that the Tonnage of the Ships carrying such Goods to the Isle of Man from Great Britain, should be higher than the Tonnage of the Vessels carrying them to Ireland. With respect to the Importation of Wine, there appears to be no good Reason why it should not be importable into the Isle of Man in Ships of Sixty Tons, as it is into Great Britain. With respect to the Tonnage of Vessels for transporting Wine coastwise in the Isle of Man, I am not for altering the Law, because there is no Occasion for such a Carriage coastwise in the Isle of Man, in regard Wine may be imported at any Port in that Island; and as to Spirits, the sending them coastwise may also be rendered unnecessary, by allowing them and all other Licensed Articles to be imported at any Port in the Isle of Man, in the same Manner as Wine and other Goods are. This, instead of encouraging, would prevent Frauds, which may be, and I dare say are, practised under the Pretence of sending Wine, Spirits, Tea, Tobacco, and Sugar coastwise, especially in small Vessels, (which is allowed by the Officers in the Isle of Man, contrary to Law;) as with these small Vessels, evil-disposed Persons may take the Advantage of a Smuggler being upon the Coast, to apply for a Clearance to ship Wine, Spirits, Tea, Tobacco, and Sugar coastwise, which they probably never ship, or if shipped, they again land, and make use of the Clearance to take on board Goods equal in Quantity, and corresponding in Description, with those in the Custom-House Dispatches, from the Smuggling Vessel, and land them in the Isle of Man under Cover of such Dispatches, and thereby obtain a Certificate from the landing Port, to discharge the Coast Bond granted at the alleged shipping Port, notwithstanding of the Fraud which they have committed.

Hops.

The Claim of the Inhabitants to the British Drawback on this Article has been stated, and the Subject explained, under the Head which relates. to the Improvement of the Revenue.

[123]

Sheep.

It is stated by the Collector and Comptroller of Douglas, that the Importation from Great Britain of a limited Number of Sheep into the Isle of Man, for the Improvement of the Breed, would be a Benefit, to that Country. They mention Two Hundred Sheep as a desirable Number. As the Law stands at present, the Exportation of Sheep from Great Britain is equally prohibited to the Isle of Man, as to other Places: But, as the Exportation of Live Sheep and Wool, from the Isle of Man to any other Place than Great Britain, is prohibited, there does not appear to be any Danger to the British Woollen Manufactory, in allowing a limited Number of Sheep to be transported from Great Britain to that Island, subject to Licence and Security; the Licence to be granted. in the Manner which has before been proposed.

Free Goods.

It is suggested by the Collector and Comptroller of Douglas, that the following Articles for the Sustenance of the Inhabitants should be exempted from Duty on Importation from Great Britain into the Isle of Man, viz. Potatoes, Sheeled Barley, Fruit of the Growth of Britain, and Cheese; as also School-Books; and, for the Encouragement of their Manufactures, Oak Bark, Old Rags and Old Ropes, fit only for making Paper, and British Bar Iron. To this Proposal no Objection occurs, except as to Oak Bark, and Old Rags and Old Ropes for making Paper, and British Bar Iron, as these Articles, Duty free, may enable the Inhabitants of the Isle of Man to manufacture and import into Britain, Leather, Paper, and Hardware, cheaper than the Manufacturers in this Country can afford them, the Taxes in this Kingdom being high, and there being no Inland Taxes in the Isle of Man, that I know of, except upon Public Houses and Dogs.

Corn.

The Inhabitants complain that they are confined, as to the Exportation of Corn from Great Britain, to the Ports of Liverpool and Whitehaven, which, they say, are injudiciously chosen, as all Corn to be brought from thence must first be carried thither: And, it is stated, that the Inhabitants have accordingly imported Corn from the Southern Ports of Scotland, round by Whitehaven, to the Isle of Man. This Complaint can relate only to the limited Quantity of Corn which has been allowed to be exported to the Isle of Man, during the Times of Prohibition against the Exportation thereof from all or any of the Ports of Great Britain; for, in any other Respect, there is no Restriction peculiar to Exportation to the Isle of Man. At any Port in Great Britain, any Sort of Corn which, according to the governing Prices at the Time, may be exported from thence, may be entered and exported to the Isle of Man as freely as to any other Country. By the Corn Act passed last Session, Cap. 30, Sect. 10, Table C, the usual Allowance to the Isle of Man (excepted out of the Prohibitions which the Prices may from Time to Time induce) being Two Thousand Five Hundred Quarters, is attributed for Exportation thus; to Liverpool, One Thousand Quarters; to Whitehaven, One Thousand Quarters; and to Kircudbright, Five Hundred Quarters. This last Article will afford some Relief from the Hardship complained of; but no good Reason occurs to me, why the Inhabitants should not be allowed to bring their Corn, to the Extent of the said limited Quantity, from any Port of Great Britain they chuse, by Licence to be obtained in the Manner which has before been proposed, without Prejudice to the Liberty they at present enjoy, of bringing Corn, to any Extent, from any Port of Great Britain, where the Exportation of such Corn is not at the Time prohibited. The Inhabitants claim, that they be entitled to all Bounties and Drawbacks on Corn exported from, Great Britain or Ireland to the Isle of Man. It does not occur to me, that they [124] are subject to any unfavourable Distinction, in this Respect, in Great Britain; except that by the 7 Geo. III. Cap. 45, Sect. 14, the Bounty on British Barley and Malt is withheld from them: To balance this Disadvantage in some Degree, those Articles, as being exported from Great Britain without Bounty, are subject upon Importation into the Isle of Man, to a Duty of only Two and a Half per Cent. instead of Ten per Cent. which they would pay if they were Bounty Goods. The withholding the Bounty on Barley and Malt would appear, by the Report of the Commissioners of the Customs and Excise in Scotland in the Year 1765, to have proceeded from some Jealousy of the Success of the Brewing in the Isle of Man, but that should have induced also the charging the Articles with the Ten per Cent. Duty in the Isle of Man, as the Exemption from Seven and a Half per Cent. of the Duty which other Sorts of Corn exported with Bounty pay in the Island, goes far to counteract the withholding of the Bounty upon Barley and Malt.

Red Herrings not allowed the Bounty of One Shilling per Barrel.

By the Act 26 Geo. III. Cap. 81, Sect. 11, a Bounty of One Shilling per Barrel was granted in Great Britain on Herrings landed out of Boats or Vessels not entitled to the Tonnage Bounty, and which should afterwards be properly salted and cured: And by Sect. 33, the like Bounty was granted to the Inhabitants of the Isle of Man, on all such Herrings caught by them as shall be landed in the said Island, and shall be afterwards properly salted, cured, and packed, in the Manner directed for British-caught Herrings. As the Payment of this Bounty is confined, by the Deputy Receiver-General, to Herrings cured White, the Inhabitants say they receive very little Benefit from it, as most of the Herrings they take are cured Red. For the manufactory of Red Herrings they have built Houses and Accommodations, at a great Expence. They allege, that the Fish-Curers of Yarmouth and Liverpool applied for and obtained the Benefit of the said Bounty on their Red Herrings, by the Act 27 Geo. III. Cap. 10. The Clauses of that Act which they mean to refer to must be the 4th and 5th; but these Clauses relate to Vessels of Fifteen Tons or upwards, which, not being fitted out for the British Licence Bounty Fishing, shall in the Course of Twelve Months, from the 1st of January to the 31st of December take, in the Deep Sea Fishery, such a Quantity of Herrings as shall amount, when completely cured either as White Herrings or as Red, to the Proportion of Six Barrels for every Ton of the Vessels Admeasurement; in which Case, there is allowed a Bounty of Twenty Shillings per Ton of the Vessels Admeasurement, and One Shilling per Barrel for the Herrings landed and cured. This is not an Extension to Red Herrings of the One Shilling per Barrel granted by the 11th Section, as is alleged by the Inhabitants. The Object of the last-mentioned Bounty was, to encourage the Fishing of Herrings by Boats or other Vessels of however small Size; whereas the recited Provision of the Act of the 27 Geo. III., confines its Encouragements to Vessels of Burthen, to which alone the Tonnage Bounty thereby granted is applicable. But as the Bounty of One Shilling per Barrel, granted by the 11th Section of the 26.Geo. III. is in England, as I have been informed, understood to be payable as well on Herrings cured Red, as on those cured White, when properly packed into Barrels, which understanding appears to be consistent with the Words of the Clause, it may be submitted to the Lords of the Treasury, that their Lordships may be pleased to give Orders to inquire into the Practice in England, as to the Payments made by the Board there under the 11th Section, whether confined to White Herrings only, or given to Red as well as White Herrings; and thereupon to direct the Officers in the Isle of Man, to apply the 33d Section agreeably to the Practice in England.

[125]

Oath prescribed on the Exportation of Herrings.

BY the Act 12th Geo. III. Cap. 58, Herrings are allowed to be imported into Great Britain from the Isle of Man upon Payment of a Duty, (since taken off by the 26th Geo. III. Cap. 81, Sec. 35,) under certain Provisions, one of which is, "That Oath shall be made before the Governor, (altered by the 26th Geo. III. Cap. 81, to the Officers of the Customs,) That the Herrings were bona fide taken on the Coasts of the Isle of Man, and cured there."

By the 26th Geo. III. Cap. 81, Sec. 34, the like Bounties as are allowed on the Exportation of British Herrings, are granted for Herrings caught and cured by the Inhabitants of the Isle of Man, and exported either from that Island or from Great Britain. In the latter Case, the Bounty is payable according to the Rules laid down for Payment of Bounty on Herrings brought from Scotland to England, and thence exported. As, in that Case, Oath must be made, that the Herrings were caught in Great Britain, or on the Coasts thereof; so, in Conformity thereto, Herrings transported from the Isle of Man to Great Britain, for Re-exportation on Bounty, are subject to an Oath, That they were caught in the Isle of Man, or on the Coasts thereof. The Inhabitants, in my Opinion, justly complain of the Absurdity of this Oath, by which their Enterprizes in the Fishery, which spread over all Parts of the Channel, would be confined to their own Coasts. It seems to- me proper to alter the Form of the Oaths thus: "That the Herrings were taken in the British Seas by Vessels or Boats fitted out by His Majesty's Subjects Inhabitants of the Isle of Man, and were landed in the said Island, and there cured."

Foreign Hemp, Iron, Deals, and Timber.

These Articles were liable, by the Act 7th Geo. III. Cap. 45, to an Insular Duty of Five per Cent. when imported from Foreign Parts, and Two and an Half per Cent. when imported from Great Britain. Notwithstanding the Difference of Two and a Half per Cent. by which the Duty payable on the importation of these Articles from the Place of their Growth or Production, exceeded the Duty payable on their Importation from Great Britain; yet was this Inducement to prefer Importation from Great Britain overbalanced, as it would seem, by the Burthens arising upon the Goods in that circuitous Mode of Importation, consisting of British Profit, British Duty in Part retained, and not drawn back, Port Charges, and Freight from Great Britain to the Isle of Man; so that the Inhabitants, it is said, found their Account in importing these Commodities from the Place of their Growth or Production, rather than from Great Britain. The Act 20th Geo. III. Cap. 42, imposes an additional Duty of Five per Cent. on the Importation of these Articles from Foreign Parts, but no additional Duty on their being imported from Great Britain whereby the Difference of Duty in favour of the Importation of them from Great Britain, is increased from Two and a Half to Seven and a Half per Cent.

This Increase, it is said, has turned the Balance, and occasioned these Commodities to be almost all imported from Great Britain. If this be really the Case, the additional Imposition of Five per Cent by the 12th Geo. III. has failed to be productive of any considerable Addition to the Revenue, while it throws the Trade in these Articles, for the Supply of the Isle of Man, into the Hands of Individuals in Great Britain, to the Discouragement of the Shipping and Navigation of the Island, which are no longer employed to import these Articles from the Baltick, and to the enhancing of the Prices of [126] these Commodities to the Islanders, by Means of the additional Burthens above-mentioned, without any Benefit arising from thence to the Public, except the Part of the British Duty retained; but in all other Respects, to the Emolument of Individuals in Great Britain, to whom it can be no great Object, and whose Number cannot be very considerable. The Inhabitants therefore request, that the additional Duty of Five per Cent. imposed by the Act 20th Geo. III. may be repealed. In my Opinion, either that should be done, or the said Duty extended to the said Articles on their being imported from Great Britain; and considering the Lowness of the Duty from Foreign Parts, and the still lower Duty from Great Britain, I think that the Five per Cent. should be extended to those Articles when imported from. Great Britain, as has been done when imported from Foreign Parts, which will put an End to the Complaint.

Gottenburgh Herrings.

The Inhabitants of the Isle of Man, complain, that Foreign Herrings, which are bought at Gottenburgh for Seven Shillings and Six Pence per Barrel, are allowed to be imported into Ireland, and thence exported to the British Plantations, where the Sale of them at the low Prices they can be furnished is prejudicial to the Sale of Herrings from the Isle of Man, as well as from Great Britain. It seems proper that this Complaint be submitted to the Consideration of the Parliament of Ireland. In this Article there is an Inequality to the Disadvantage of Great Britain, between the Trade from Great Britain to the British Plantations, and the Trade from Ireland to the British Plantations. Foreign Herrings are prohibited to be landed in Great Britain, and consequently cannot be exported from thence to the Plantations; whereas Foreign Herrings are allowed to be imported into Ireland on Payment of a low Duty, and are thence allowed to be re-exported to the British Plantations, to the Injury of the British, Irish and Manks Fisheries. It is the governing Principle of the Act 20 Geo. III. Cap. 10, which extended the Benefit of the British Plantation Trade to Ireland, that the two Countries should carry on that Trade with equal Advantages; accordingly, due Care is taken to provide that no Article shall be exported to the Plantations from the one Country with less Burthen of Duty thereon (between Importation and Re-exportation) than from the other. But the Case which here occurs, of Great Britain denying itself the Liberty of importing any particular Article, and consequently of re-exporting it to the Plantations, has not been provided for; so that Ireland is not bound to a like Forbearance or Restraint: But it is to be presumed the Equity of the Irish Parliament will readily induce them to put a Stop to this Trade of exporting Foreign Herrings to the Plantations, so long it is not permitted from Great Britain, conformably to the Principle on which the Plantation Trade was extended to that Kingdom.

Cotton Manufactory.

By the Act 5th Geo. III, Cap. 43, Sec. 11, Bestials, and all Articles of the Growth, Produce, or Manufacture of the Isle of Man, are allowed to be imported from thence into Great Britain, free of all Duty, except such Excise as is payable on the like Articles of the Growth, Produce, or Manufacture of Great Britain; but this Permission is not to extend to Woollen Manufactures, Beer, or Ale, or to any Article of the Growth or Produce of any Foreign Nation or Country, which may be in part or fully manufactured in that Island, except Linens. A Manufactory of spinning and weaving Cotton has been established in the Island, but some Articles thereof, on being imported into Liverpool, have been stopped, as being manufactured from a Foreign Material, and as such excepted out of the said Act. The Lieutenant Governor regrets that this Infant Manufactory should be discouraged by an Exclusion from the British Market, and re- [127] commends it to Protection. If Cotton Manufactures shall be admitted to be imported Duty free from the Isle of Man, it should be under the same Regulations to prevent the Introduction through the Isle of Man of Foreign Thread, or Cloth of Cotton, under Pretence of being of the Manufacture of the Island, as are provided in the Case of Linen by the said Act 5th Geo. III. Cap. 43.

Harbours.

The Harbours of the Island are amongst the Rights which the Duke represents to have been unnecessary to be vested in the Crown, for the Purpose of suppressing illicit Practices. By the Act 11th Geo. III. Cap. 52, certain Duties were imposed on the Tonnage of Shipping, and on Goods imported; which Duties, together with the Herring Customs, and the Rents arising from the Bay Fishings, were appropriated for the Maintenance of the Harbours of the Island, and were put under the Management of Commissioners for the Purpose. These Funds, of late Years, have not much exceeded Four Hundred Pounds a Year; and although the Amount of them has been wholly expended, yet the Harbours are in a State of great Disrepair. The Harbour of Douglas in particular, of which a great Part has been carried away by Tempest, is in very bad Condition; and will soon go to Ruin, if not immediately attended to. The Repair and Enlargement of that Harbour, for the Shelter of the Shipping of Great Britain and Ireland, from the Violence of Storms, is an Object interesting, not to the Isle of Man only, but to the Nation in general. Of the same Nature is the Proposal to construct a Harbour at Port Iron or Eron, which is so much desired, that the Traders of Whitehaven, Workington, and other Ports in the West of England, as well as in the Isle of Man, would, it is said, voluntarily contribute to it. It appears, that by the ruinous State of the Harbour of Douglas, and by the Want of a Harbour at Port Iron, or Eron, the Preservation of many Lives, and of much valuable Property, is prevented, which annually perish. It is stated, by His Grace the Duke of Atholl, that the Repair. of the Harbour of Douglas would require no less than Fifteen Thousand Two Hundred Pounds. It would be for the Interest of the Public, in my Opinion, to bestow even a greater Sum for the Benefit it would derive from the Security which that Harbour, in a State of complete Repair, would afford to Shipping and Navigation. But as the Duke appears to desire that the Property of the Insular Harbours may be restored to him, it may be adviseable that His Grace be requested to state what he would engage to do in that Event; for if the Duke would, with Assistance from Government to be granted on Account of the violent Storm, which rendered the Harbour of Douglas all at once ruinous, bind himself and his Heirs to put the Harbour of Douglas in perfect Repair, rebuilding and enlarging the Key, and afterwards, at his own and Family's Expence, and with the present Funds, to keep the Harbour in that State, it would, in my judgment, be an advantageous Bargain for the Public to grant the Property of it and the Funds to his Grace upon those Conditions. The same Observation is applicable to the other Harbours.

Lights.

The Erection of a Light on the Southern Point of the Calf of Man is a Measure of national Concern. The great Utility of it is obvious: All Ships coming up the Channel, bound for England, Scotland, Ireland, or Man, steer for the Calf of Man, and having, made that Point, they thence proceed in all different Directions to the several Ports of their Destination. A very small Imposition on the Tonnage of the Shipping that pass this Point, would constitute a Fund, which, with a Power to borrow upon the [128] Credit of it, would be adequate to the Construction and Maintenance of a Light-House upon the Calf, and yield a Surplus which in Time might serve to erect and maintain Lights upon other Parts of the Island, as Douglas Head, the Point of Airds, and Langley's Point, on all which Lights are very desirable, for the Security of Navigation. I am the better enabled to speak upon this Subject, that I have, myself, been at all the Places in dark and stormy Nights, when I would have given my all for the Benefit of a Light to direct us, as we were every Moment in Terror of striking upon some Rock, and going to the Bottom. The Duty might, like that granted by Parliament for the Scotch Lights, within these few Years, be committed to the Management of Trustees, with Power to apply the Surplus as above suggested.

Importation of Licenced Goods confined to Douglas.

In the Plan before suggested, for preventing Monopoly from being created by Means of Licences for Goods subject to that Regulation, it was supposed, that the Importation of these Goods was to continue to be confined to Douglas; not that it seemed necessary to continue that Restriction, but in order that each Proposal might be considered singly, and determined on according to its own Merits. Of two Projects complicated into one Scheme, the one may suffer from Objections against the other. This Restriction is found to be prejudicial to the other Towns, especially to Peele, which is at the greatest Distance, by Sea, from Douglas. One obvious Consequence of it is, that the Inhabitants of these other Towns must pay a higher Price for the licensed Articles than the Inhabitants of Douglas. But the Evil does not stop here. The Conveniency of purchasing these Articles cheaper than they can be had elsewhere draws the People throughout the Island, who have anything to sell, to the Market of Douglas, leaving the other Towns inadequately supplied with Provisions and other Necessaries, and consequently subject to pay higher Prices for them. If Measures shall be adopted for providing, at all the Ports of the Island, Officers capable of the Duties of their Offices, and for enforcing their faithful and exact Discharge of those Duties, there can be no Reason for excluding any longer the Ports of Peel, Derby Haven, and Ramsay, from the Liberty of importing licensed Goods: Indeed, there is no good Reason for preventing it at present; for the Revenue is not more secure against Fraud at the Port of Douglas than it is at any of the other Ports in the Isle of Man. If this Restriction should be removed, then the Proposal before suggested, for regulating the Mode of granting Licences, will require to be varied in one Particular, viz. the Collector and Comptroller of Douglas must be appointed to receive the Entries for all the Ports previous to Application for Licences, and to take the Oaths thereon, and grant the Certificates therein proposed; and the Entry, Certificate, and Licence must specify this additional Circumstance, viz. the Name of the Port in the Isle of Man, into which the Goods are intended to be imported; the carrying coastwise of any licensed Goods will then be no longer necessary, and may then be prohibited, for the Reasons given under the Head of Tonnage.

CONSTITUTION and CIVIL ESTABLISHMENT.

A Northern Deemster should, in my Opinion, be appointed, and the Institution of High Bailiffs in the four Towns, by the Act of 1776 and 1777, abolished, whose Salaries would go a great Way to pay the Northern Deemster. The Deemsters should, in my Opinion, be prohibited from receiving Fees on Proceedings in the Deemster's Courts, as these Fees interest them to promote Litigation. A Clerk should, in my Opinion, be appointed to each of the two Deemsters, by the Crown, or by the Governor, with proper Salaries, but without Fees. The present Deemster will have no just Reason to re- [129] gret his being deprived of these Fees, if besides being relieved of the Drudgery of being his own Clerk, h shall be eased of the Burthen of one Half the Business he executes as Judge.

The Salary of the Lieutenant-Governor.

Which is only Two Hundred Pounds a Year, is sparing to a Degree, which is hardly consistent with the Liberality of Government. I am humbly of Opinion, that an additional Salary of Two Hundred Pounds a Year should be granted to the Lieutenant Governor, payable only during his Residence in the Exercise of the Government.

A Salary should, in my Opinion, be allowed to the Governor's Secretary of Forty or Fifty Pounds a Year; and an Increase of Salary to the Gaoler.

Attorney General.

His Salary is by no Means sufficient, if his other Emoluments, and his Practice, or the Practice he might have, as a Lawyer, from which he is not prevented, except in Cases where the Crown is concerned, are not considerable. The Attorney General himself says, that a Manks Lawyer will make Three Hundred Pounds yearly by his Practice. If so, an active Man, who has been bred at the English Bar, and of shining Parts and Abilities, holding the Office of Attorney General, must, in my Opinion, make more; it being natural to think, that a Person of such Rank, possessing such Abilities, and withall not indolent, but active, will be consulted, upon almost all Occasions, and employed by the first People in the Island, who, as well as the lower Class of People, are all fond of Law. The Appointments of the Attorney and Solicitor General in England, and of the Lord Advocate and Solicitor General in Scotland, have, believe, for the most Part, the Effect of increasing the Business and Profits of the Gentlemen holding these Offices.

Solicitor.

The Appointment of one does not appear to me to be necessary, nor will the Revenue of the Isle of Man bear the Expence: Besides, if the Officers in the Isle of Man, and its Revenue, shall be put under the Management of the Board of Customs at London, or of the Board of Customs at Edinburgh, the Solicitor of the Board having the Management, will attend to all the necessary Steps in Prosecutions, or give Orders for their being attended to, without giving the Attorney General any Trouble till he shall be feed, to plead the Cause, if to be pled in the Isle of Man.

Clerk of the Council, and Clerk of the Rolls.

The Gentlemen of the Law, in the Commission with me, are best able to explain the Duties of these Offices, and the State in which they found the Records, particularly those regarding the Proceedings of the Council.

Water Bailiff.

His Powers, under the Appointment of the Lords of the Treasury, submitted to the same Gentlemen.

Public Buildings and Court Houses.

A Fund should; in my Opinion, be constituted for the Repair of the Public Buildings, and erecting Court Houses. A Bill passed the Legislature of the Island some Time [130] ago, to which the Royal Assent has hitherto been withheld, in consequence of the Opposition of the Duke of Atholl and others. That Bill imposes certain Taxes professedly for the Purposes above-mentioned; but the Payment of Debts contracted in opposing His Grace's Application to Parliament, is introduced alternatively, as one of the Purposes to which the Money to be raised shall be applicable. It is presumable, that if these Taxes were strictly appropriated to the Repair and Erection of necessary Public Buildings, the Opposition to them would be withdrawn; but as to this, the Duke of Atholl might be inquired at.

Seats in the Council.

The Gentlemen of the Law, in the Commission with me with me, are best able to speak as to the Seats in the Council; but if I were to venture an Opinion, from what I have seen in the Isle of Man Statute Book, it would be to restore the Bishop and his Vicars General, and the Archdeacon, to their ancient Seats in the Council. I believe there is some Doubt whether the Archdeacon's Official ever had a Seat.

The Conduct of the Attorney General in protesting against the Proceedings of the Commissioners in their Inquiries, by His Majesty's Command, concerning certain Rights vested in His Majesty by the Act of 1765, and his declining to be examined by the Commissioners, &c. is submitted to the Secretary of State.

PROPOSAL of the INHABITANTS of the ISLE of MAN for WAREHOUSING certain GOODS there.

IT is proposed that the Port of Douglas should be made a Repository for Foerign European Goods , paying a high Duty in Great Britain; as Wines, Brandy, Geneva, Fruits of all Kinds, &c. such Goods, upon Payment of a small Duty, to be secured in Warehouses under the King's Locks, and not to be delivered out but on Security to land the same in Great Britain or Ireland, and return Certificates of the Landing thereof within a limited Time, testifying also the Payment of the Duty. This Proposal appears to me to be attended with so much Danger to, and, in my Mind, so big with Mischief against the Revenues of Great Britain, that I do not hesitate to report against it. If it be a Trade that can be carried on fairly, with Profit, who do not the Merchants at the several Ports in Great Britain, propose to have a Warehouse or Warehouses of this Kind at each Port in Great Britain, whereby they could derive greater Advantage than by sending to the Isle of Man Warehouses for their Goods; because, if the Goods are imported directly into the Ports in Great Britain, and warehoused, there is only one Shipping, one Freight, and one Landing; whereas if the Goods are imported into the Isle of Man, and there unshipped and warehouses, they must again be shipped, transported to, and landed in Great Britain, which second Shipping, Freight, and Unshipping, must be attended with considerable Expence, not to speak of the Risk of the second Voyage by Sea. And surely no Merchant in Great Britain (meaning to trade fairly) would warehouse his Goods in the Isle of Man with a View to bring them afterwards to this Country; for if the Isle of Man Merchants are entitled to such Warehouses, the Merchants in Great Britain, who contribute so largely to the State, are at least equally entitled to them in this Country; and if the British Merchants do not find it for their Advantage to apply for such Warehouses in Great Britain, they never will send to the Isle of Man Warehouses for their Goods, (if fair Traders,) seeing, for the Reasons already stated, viz. two Shippings, two Freights, two Risks of Voyages, and two Landings, (instead of one Shipping, one Freight, the Risk of one Voyage, and one Landing,) over and above the Profit the Isle of Man Merchant must have for his Outlay of Money and Risk of the first Voyage; I say, seeing for these Reasons, that they [131] will pay higher for their Goods from the Isle of Man than what they will do by a direct Importation from the Foreign Country; all which convince me, that, the Isle of Man Merchants must have some secret View which I do not altogether understand, and which may make against the Interest of the Revenues of Great Britain. At any rate, the following Laws stand in the Way of a Trade of Importation and Re-exportation of European Goods in the Isle of Man; viz. 12th Geo. I. Cap. 28, Sec. 22; 5th Geo. III, Cap. 39, Sec. 4 & 8; and 7th Geo III. Cap. 45, Sec. 7. After what I have said upon this Subject, it is almost needless to add that if Warehouses were to be granted in the Isle of Man, the Goods, might, by corrupting the Officers, be short charged in Quantity, and the Excess passed without being warehoused; that many Frauds might be committed under Colour of Leakage and Shrinkage; and that this Trade would bring a great Expence on the Revenue for Warehouses and Warehouse Keepers.

I have only to add to the aforegoing Observations, upon the Whole of the Inquiry respecting the Isle of Man, that if the Revenue of that Island shall be put under the Management of the Commissioners of the Customs in England, or of the Commissioners of the Customs in Scotland, and the Receiver General of the Isle of Man laid aside, as proposed, it will be necessary to make Provision for Payment of the Civil Establishment, by all, or any of the Collectors of the Revenue in the Island, Quarterly, previous to their remitting their Balances to, the Receiver General of the Board in England, or of the Board in Scotland, under which the Isle of Man Revenue may be placed.

London, 16th. March 1792. (Signed) DAVID REID.

[Many thanks to Ken Ken Gumbley for providing scanned text for much of this section]




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