The covering letter is from the Commissioners of Customhouse London
May it please your Lordships
Your Lordships having by Mr Coopers Letter of the 9th Instant, signified that Mr Lutwidge Receiver General of his Majesty's Revenues in the Isle of Man has presented a Memorial to your Lordships praying an Imprest of One Thousand Four hundred, Sixty two pounds, and Eight pence, to pay arrears of Salary to several Officers there, and for Incidental Expences, and also a Memorial praying a Reward for his Attendance, and Services, in forming several plans for the Improvement of the Duties of Customs in the said Island, and desired to know if We have any Objection to the said Imprest, and Reward, being defrayed out of the Revenue of Customs, We beg leave to acquaint your Lordships, that the Revenues of the Isle of Man, not being under Our Management, We cannot with propriety bring the Expences that have accrued thereupon to account under any Branch of this Revenue, though We have not the least doubt, from the experience We have had of Mr Lutwidges Conduct, but that he hath executed the Trust reposed in him with diligence, and Integrity.
Jn? Morris, J Neal, Ewd Hooper, J Frederick
Custom house London 14 July 1767
The Receipt of His Majesty's Revenue in the Isle of Man from the 17th May 1765, the time it became Vested in the Crown till the 5th July 1767
Acct Current Dr @ Contra Cr £ s d £ s d To Salaries paid and remaining due the 5th July 1767
as by the annexed acct marked A 1699 18 6¾By the Receipts upon Imports Exports and Herring Custom
by the annexed Acct 1299 9 2¾To Incidental Charges as by the annexed acct marked B 1061 11 4By Ballance the Repayment of which is humbly craved 2227 - 8To a Reward to Mr Lutwidge for his attendance and Expences
in passing the Bill relating the Isle of Man
& Mr Hamilton Comptroller of Douglas upon the said Service
as @ acct of particulars annexed marked C 765 £ 3526 9 10¾ 3526 9 10¾6th July 1767 Humbly Submitted Chas Lutwidge Recr Genl
There are two enclosed accounts (those of the Salaries & Incidental Expences do not appear to be included)
An Account of Money humbly craved by Charles Lutwidge as a reward for his Attendance and Services in forming several plans for the improvement of his Majesty's Revenue in the Isle of Man.
£
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s
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d
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To Expences of himself, Clerk and Servant in Town, coming up and returning from thence upon passing the Bill in parliament from the 6th December 1766, the time he left the Island 'till the 25th July following the time of his return to his Duty being 231 days at £3 @ day |
693
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-
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-
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To Mr Hamilton Comptr of Douglas an Evidence upon the above Bill attending by Order from the 20th April last to the 30th June following his return to his Duty being 72 days at £1 @ day |
72
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£
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765
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17th July 1767 Humbly Submitted Chas Lutwidge Recr Genl
Receipts of his Majesty's Revenues in the Isle of Man,since the time it became Vested in the Crown, for the Duties upon Imports, Exports and the Herring Custom.
£
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s
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d
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From the 17th May 1765 to the 5th July following |
121
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14
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4½
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Michaelmas Quarter 1765 |
105
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4
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3½
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Christmas Quarter " |
349
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16
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1¾
|
Lady-day Quarter 1766 |
216
|
1
|
8½
|
Midsummer Quarter " |
203
|
1
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4¾
|
Michaelmas Quarter " |
127
|
15
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3¼
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Christmas Quarter " |
141
|
6
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10
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Lady-day Quarter 1767 |
34
|
0
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0½
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1299
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9
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2¾
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Midsummer Quarter 1767 not yet received
6th July 1767 Humbly Submitted Chas Lutwidge Recr Genl
The Lords of the Treasury would appear to have accepted Lutwidge's Memorial and instructed the Commissioners to issue a Warrant which prompted a response
Report 30th July 1767 On a Warrant from the Lords of the Treasury dated 25 July 1767
noted as recvd 31st July 1767 read Aug 13 1767
May it please your Lordships
We have received your Lordships Warrant for paying to Charles Lutwidge Esqr his Majesty's Receiver General of his Revenues in the Island of Man, several Sums for the trouble and Expence of himself, and Clerk, waiting in Town, and in preparing the Bill for Parliament, and for other purposes therein mentioned relating to the said Island of Man, amounting to the Sum of Two thousand, One hundred fourteen Pounds and Eight pence. And We should immediately have proceeded to shew the same ready Obedience thereto, as we have ever done to all your Lordships Commands, but find Ourselves under very great Doubts and Difficulties in the Execution thereof and therefore out of respect to your Lordships, as well as regard to the Revenue intrusted to Our Management, We think it Our indispensible Duty, on this occasion Humbly to represent That the several Acts of Parliament imposing any Duties by way of Customs, have constantly appropriated the same to the purposes therein mentioned, and in order to prevent the said Duties from being misapplied, it has been as constantly and expressly provided, that the clear produce of the several Branches after deducting the Charges of Management shall be paid into the Exchequer &c. Under these Clauses therefore We apprehend We cannot be justified in Issuing any Money out of the Revenue unless for the purposes already mentioned, or on account of such Drawbacks, Bounties, and Allowances as are directed by any Law to be paid or allowed accordingly. Your Lordships will further give us leave to observe that this Revenue, having by Act of Parliament been Charged with the Purchase of the Isle of Man, when the same in Consequence thereof was annexed to the Crown of Great Britain, a very Considerable Number of Officers were stationed there, the greatest part of whom being considered as preventive Officers on the part of the Customs here, and receiving Deputations from Us for that purpose, so large an Annual Sum as Six hundred and fifty Pounds, was directed by Treasury Warrant dated the 10th July 1766, to be paid Quarterly to Charles Lutwidge Esqr, by way of Imprest from the Collector of Whitehaven, in order to pay the Salaries of those Officers, till your Lordships shall signify your please to the contrary, if therefore the Article for Salaries in the Account of the Receiver General of the Isle of Man, be only for those already mentioned, there was no occasion to have troubled your Lordships for a Warrant for the payment thereof, as the necessary Orders have already been given for that purpose, in consequence of the said former Warrant; But if this Allowance is Craved for any Additional Number of Officers, We apprehend the same cannot be paid out of the Revenue, till some sufficient Reasons have been offered to your Lordships to shew that so great an Increase in point of Number and Expence are necessary for the Service, and Security thereof, and thereby to induce your Lordships to place them on the Establishment.
As to the general Article for Incidents charged in Mr Lutwidge's Account, as also the Reward for the Attendance of himself and Clerk, and to Mr Hamilton the Comptroller of Douglas, with all Submission We apprehend they can by no means be placed to the Account of any Duties under Our Management, as these Indidents do not appear to have accrued due, and these Gentlemen to have attended in the Service of this Revenue, but solely as Officers of the Revenue in the Isle of Man; and for the same reason any Officer of the Irish Revenue, coming over here relative to any Bill depending which might affect that Country; or in a late instance, those persons from America who attended for your Lordships Information on Account of the disturbances about the Stamp Act, might with equal proprietty expect to be rewarded out of this Revenue, which We apprehend is unprecedented and would be an Innovation attended with such ill consequences as We flatter ourselves your Lordships will not chuse to give a Sanction to. Under these Circumstances therefore We hope your Lordships will excuse Us in a Case so new (for the former Reward to Mr Lutwidge was given to him intirely on Account of his Services as an Officer of the Customs) if We express Our desire, that your Lordships would be pleased yourselves to advise with, or permit Us to consult the proper Crown Lawyers, whether We can be justified by virtue of your Lordships Warrant, in issuing an Order for the payment out of the Revenue of Customs, of any Sums not accrued due in the Service thereof, contrary as We apprehend to the express intent and meaning of the several Acts of Parliament under which this Revenue is Collected.
W Musgrave, P? Mead, Edwd Hooper, H Pelham, H Bankes, Js Jeffreys
Customhouse London 30th July 1767
The Lords of the Treasury would then appear to have forced payment
Report 26th August 1767 Representing that the Commissioners of the the Custom House have carried into Eexecution ..
May it please your Lordships
We have received the Commands of your Lordships by Mr Coopers letter of the 18th Instant. It has given Us much concern to find thereby that your Lordships are not satisfied with the Memorial We presented the 30th of July, touching your Lordships Warrant of the 25th of the same Month, requiring Us to cause payment to be made of two thousand, One hundred and fourteen Pounds and eight pence to Charles Lutwidge Esqr his Majesty's Receiver General of the Island of Man.
The just respect and deference We owe your Lordships, restrain Us from offering any Observations on Mr Cooper's letter; and having to the best of our knowledge and power fathfully done what We apprehended to be Our duty by the representation contained in Our said Memorial it now becomes Us to submit Our Opinion to the Superior judgement of your Lordships, to who by the Constitution of this Board We are Subordinate, and "as your Lordships continue to think the payment of the said Sum to Mr Lutwidge a proper charge on the Revenue under Our Management" We have Carried your Lordships said Warrant into execution.
W Musgrave, P? Mead, Edwd Hooper, H Pelham, H Bankes
Customhouse London 26th August 1767
The Bill mentioned by Lutwidge is presumably the Act the 7th of George III for encouraging and regulating the Trade &c
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Any comments, errors or omissions gratefully received
The Editor |