[From Atholl Papers - AP 40B-5]

[Reply from Lancaster re smuggling from Isle of Man, 1764]

Honble Sirs

We received your Honours commands of the 18^th instant directing us to make the most strict enquiry into the trade and endeavour to procure as axact accounts as possible of the several kinds of goods imported into the Isle of Man ; and in obedience thereto we beg leave to report, that there is very little or no trade carried on from hence to that Island excepting only vessels bound to the coast of Africa who generally call there and takes in India and other goods which are imported into the said Island from Holland and as we have no intercourse with the said Island. We are intirely ignorant of the duties payable to the proprietor for goods imported but we presume your Honours may be better informed from the ports of Leverpool and Whitehaven as they have frequent opportunities to procure such information by pilot boats, and other vessels that constantly trade to and from the said Island. We are

Yor Honrs

Most obedient and dutifull humble servants

Robt Foxcroft Coll^r
J Smethurst D.Comp^r

Customhouse Lancaster

31^st May 1764