T 1/434/56 Observations on the Trade to the Isle of Man.

The Trade to the Isle of Man is in Silks, and India Goods, Tea, and Tobacco in Matts, from Holland, Great Quantities of Tea from Gottenburgh, and Wines and Brandy from France, with some Tobacco from Scotland, exported from thence by Debenture and afterwards run again into Scotland from the Island.

Of these different Species of Merchandize great Quantities are imported into the Island in Foreign Bottoms, from Bourdeaux and other parts of France, Gottenburgh, and Rotterdam, but at present the chief Trade is in Tea, Wine and Brandy.

On the Importation the several small Duties following are paid to the Officers of the Revenue under the Duke of Athol Viz.
For every Chest of Tea containing from half a hundred to a hundred Weight about 5/-.
For every Gallon of Wine or Spirits One Penny.

From the Collection of these small Duties, the scarce credible, yet according to the best Accounts that can be had, a Revenue of £6000 @ annum at least arises and is paid to the Duke of Athol, a strong proof of the prodigious Quantities imported.

These Goods come regularly consigned to the Traders in the Island and are by them Sold publickly to the Retailers and persons concerned in carrying on the Smuggling Trade, and Accounts have at certain times been received that the Sales in one Week have amounted to £50,000.

For the Exportation of these Goods from the Island and carrying on the Smuggling Trade to Great Britain and Ireland many Wherrys or small Vessels and Boats are fitted out manned and Employed constantly.

To carry on the Smuggling Trade to Ireland, which Kingdom takes great Quantities of every Species of Goods, brought into the Island, and particularly Tobacco from Holland, and from Scotland, Exported by Debenture to foreign Ports, and for the Smuggling in Teas, Wine and Brandy to Wales, which is not a little, They have almost constantly employed about 25 Wherrys or small Vessells which they call Buchers, each Vessell fitted out with 14 or 15 Armed Men and of about 60 Tons Burthen.

For the Trade of Scotland and the Solway Firth, from the Mull of Galloway, where the Distance is so much less and Wherrys can't run into Shallow waters among the Sand Banks and Shoals which are in the Firth, and which is their safety from the Cutters stationed at Whitehaven and cruising from thence off the Island, they have about 15 long Flat Open Boats of about 10 Ton Burthen fitted out with 9 or 10 Men to each Boat.

With these Vessells and Boats the Islanders carry on a constant Smuggling trade with Ireland, and Wales, thence up the Solway Firth and into Scotland. - What may be the loss to the Revenue of Great Britain can't be exactly acertained but taking in the whole Smuggling Trade carried on to both the Kingdom of Ireland and Great Britain it may at a very moderate Computation be reckoned at Two Hundred Thousand Pounds @ annum - and this will appear not to exceed when the Annual produce of the very small Duties paid to the Duke of Athol on the importation into the Island is considered.

The Loss to the Revenue in this Smuggling Trade to Scotland and up the Firth may in some measure be a little better guessed at from the Quantity of Goods conveyed in each Boat computed by those that have been taken. - One boat that was taken in October 1762 had 2000lb weight of Tea on Board and 500 Gallons of Brandy. Another taken about the same time had 700 Gallons of Brandy and 1200lb weight of Tea, Other 1600lb and 1800lb of Tea and so in proportion. From this Suppose the Duties on each Boat which ought to be paid amount to £600 and suppose only 10 of these Boats pass in a Month which is the very lowest Calculation, this makes £6000 a month and £72,000 @ annum in these Articles only, and on this part of the Coast exclusive of Wales and Ireland - How very large an Amount therefore must the Whole be.

Notes

No Author or date are given - it is included in the batch of papers to the Lords Commissioners of Customs in 1764 and gives a good summary which is discussed in more detail in other reports from the various Customs Stations.