T 1/459/34 On the Proposals for improving the Revenue, and Regulating the Trade of the Isle of Man, 1767

We have attentively considered the important Papers referred to Us by your Lordships, intitled,Proposals for improving the Revenue, and Regulating the Trade of the Isle of Man. This representation contains the Sentitments of a Gentleman whom We know to be an able, faithful, and diligent Officer of the Revenue, and who has, We believe, acquired a thorough knowledge of that Isle. The various regulations he has proposed relative thereto appears to Us to be founded on a Suposition that if the said Isle is ever to remain in its present state, under seperate, and distinct Laws of Trade and Revenue, and here We cannot but observe to your Lordships that if these proposals or any other plan of the like tendency should be established by the Legislature, it probably may be understood to be a Parliamentary declaration that the Isle of Man is never to be annexed to this Kingdom.

If your Lordships see this Matter in the same light as it strikes Us, it would be mispending Your Lordships valuable time, to trouble you with particular remarks on the several Articles contained in the referred Papers, or with the suggestion of any Amendments theretro. We therefore decline it unless it be required, and take leave to submit to the consideration of Your Lordships, whether an Act of Parliament enacting that the Isle of Man shall not only remain immediately subject to the Crown of Great Britain, but be deemed, and taken to be part of this Kingdom, be not the only Method effectually to prevent that Isle from being everhereafter, as it has very lately been, an annoyance to the Public Revenues of Great Britain and Ireland.

The suppression of so great a Mischief has long been desired, and though some steps towards it have formerly been made, yet it was not till 1764, that the great impediment was happily removed by making a Purchase of the Sovereignty, and introducing the penal Laws of this Kingdom against the illicit Importation and Exportation of Merchandize, and rendering such Offences there cognizable in the Courts of Great Britain. We presume that the difficulties which may have attended the accomplishment of so great a Work, might prevent the attempting to carry it to a greater degree of perfection at that time. The acts then passed have produced very happy effects, Mr Lutwidge having informed your Lordships that the illicit Trade of the Isle of Man is at present almost totally extinguished, therefore a favourable Opportunity seems now to arise for annexing it to theh Kingdom, as it has already been to the Crown of Great Britain. We think it Our duty being now called upon to report on an affair of this nature to submit to the consideration of your Lordships whether the Isle of Man ought not to be made part of the County of Cumberland, with such exceptions and restrictions, with regard to property &c, as may be thought expedient; If your Lordships should approve of this Measure, We think the Port of Douglas should be made a Member Port within that of Carlisle, which is the nearest head port to it on the English Coast. However there is not a Competent Receipt at Carlisle, the Officers of the Customs for the Isle of Man may be paid from Whitehaven, as at present, until The Duties arising in the Isle of Man may prove sufficient for that purpose. The other ports in the Isle may also be Members within the Port of Carlisle; by this means the Isle of Man will stand on the same footing in respect to Trade and Revenue as the Isles of Wight and Anglesea.

The Inhabitants of Man will then be subject to the same Commercial, and Revenue Laws, the same Duties, the same regulations, and Methods for enforcing and Collecting them, and on the other hand to the like Commercial advantages, Drawbacks &c as the other out Ports of this Kingdom. It is obvious that no juncture can be so favourable for introducing a total Change of the Laws of Trade and Revenue in the Isle of Man, as at a time when the Inhabitants no longer finding the advantages of that illicit Traffick to which they were so generally addicted, are applying themselves to the Acts of honest Industry in their Linen Manufacture, their Fishery, and in Agriculture. Your Lordships have the satisfaction to find that this is the present state of the Island, The refered Paper shews it; but shews at the same time probable reasons for apprehending that Smugling, now in great measure suppressed, may soon revive again there if not kept down, by some new Laws. A Law to establish the regulations proposed by Mr Lutwidge, will be as much a Change of the Commercial and Revenue Laws now known in that Isle as the making them subject in those points to the Laws of this Kingdom, so that if any objection should be made by his Majesty's Manx Subjects on account of innovation, and change of these Branches of their Laws and Constitution. We submit to your Lorships whether such Objections may not be as plausibly urged in the one Case, as in the other, and whether they ought in either case to prevail.

Your Lordships will observe that We do not propose that any alteration whatsoever should be made in their Laws or Constitution respecting the titles of their Estates, their Properties, or their Administration of Justice, but to confine such Alteration wholely to matters of Revenue, and of Trade so far as connected therewith.

Should such an Alteration prevail, We conceive that lasting, and great benefit would accrue to the Revenues of Custom and Excise in this Kingdom whereby the very Object of the late Purchase would be more essentially established than it is likely to be by any other Method. And at the same time the raising of a Revenue within the Isle of Man sufficient to support the Expence of it (which appears to Us to be one great point had in view by Mr Lutwidge in the proposals refered) would We think be at least as effectually obtained by annexing the Isle as by those regulations.

In that small Island, if so annexed, We hope it will not be found difficult to prevent, almost totally, any Smugling from, or even into, it if due care be taken in the choice of such officers of Customs and Excise as Your Lordships may in that case think ought to be stationed there, if those Officers be always sent from this Kingdom and be not continued there beyond a reasonable period, after which their faithful behaviour should recommend them to be brought back again into some Employment of the like, or of higher rank, and Emolument in the Revenue

[Signed] H Pelham. J Mead, W Musgrave, Edwd Hooper

Customhouse London 24 January 1767

Notes

James Murray, the first Governor appointed under the Atholl lordship pointed out that a major difficulty with purchasing the Island was what to do with it when purchased. Here the Custom House Officers propose simple annexation - the Island being treated as the Isle of Wight in becoming part of the nearest English County. What happened was that from 1765 until 1793 the Island was run by Revenue Officers with several key roles occupied by absentee English Officers who employed Island based deputies to do the work and often paid little regard to the Manx constitution - even the Governor was generally absent with a deputy or Lieutenant Governor appointed to remain on Island to take local decisions. There was some change, when in 1793, the 4th Duke of Atholl was appointed Governor in chief but things only really changed post 1829 when the Westminster Government bought out the Duke's Manorial rights and more of the Revenues of the Island stayed on Island.