[From Atholl Papers - X14-32]

Reply of Duke of Atholl to Memorial

My Lord I received a letter some time ago from Mr Martin one of your Lordship's Secretarys by your directions inclosing Copys of a Memorial presented by the Commissioners of the Customs to your Lordships, and a Letter accompanying the same relating to the smuggling trade said to be carried on from the Isle of Mann and your Lordships are pleased to desire me to lend my assisstance to the officers of his Majesties Customs in endeavouring to suppress this enormous fraud upon the publick revenue.

I delayed returning any answer till I should see Mr Cochrane who has been for some years past Governer of the Island and who was then there that I might have an opportunity of informing myself from him of the facts set furth in the Information and of the possibility of my being of Service in preventing any fraud upon his Majesties revenue.

Mr Cochrane who is now in this country informs me that the Imports and Exports from the Island are on the same footing at present as they have always been agreeable to the Laws of the Island confirmed by Act of Parliament. What is imported pays a small Duty to the Lord of the Island and what goods are carried from thence He can have no knowledge of their destination nor do they pay any Duty at all. However I have given strict orders to the Governer who is to return there in a few days to do everything in his power to prevent any Complaints of that kind as far as possible for the future, I am &c

To the Right Honble The Lords Commissioners of his Majesties Treasury Whitehall London

Dunkeld 3d December 1758