T1 472/239 - Extract of the Memorial of Charles Lutwidge relating the Revenue - 1768.

To the Right Honble the Lords Commissioners of his Majtd Treasury Humbly Sheweth

That by An Act passed in the Seventh Session of the present Majesty "For encouraging and regulating the Trade & Manufactures of the Isle of Man, and to raise a Fund for defraying the Expences of Government there" several Duties were imposed chiefly to arise from limited quantities of Spirits, Tea, Coffee and Tobacco allowed to be imported into that Isle under Regulations and Restrictions therein specified. This Fund amounting as by the inclosed Estimate to be £7,512 10 - would have sufficiently answered the purposes intended, but owing to the particular circumstances attending that Island there have been scarce any Importations for the following reasons and consequently the arrears of Salary due to the within accounts amount to £5,145 19 5.25.

First the purchase of the Isle of Man by the Government being known sometime before it took place, the Inhabitants there supplied themselves with Stocks of the above Articles sufficient to answer the Consumption of many years.

Secondly Soon after the passing of the above Act the Duties upon Tea Imported into Ireland were reduced to about 5d English @ lb which is not one half of the present Duty & the consequence has been the whole quantity is now privately bought from thence into the Isle of Man.

To obviate these difficulties to raise the Fund intended and at the same time sufficiently to secure the Revenue

It is proposed

1st That the limited quantity of Spirits may be allowed to be exported under the same restrictions as Spirits shipped Coastwise in Great Britain which would sufficiently secure the Revenue of the kingdom, At the same time obviate the difficulty they at present lie under of being obliged to import Spirits in vessels of 70 tons, none of that Burthen, since the purchase Trading to the Isle of Man. This if the Importation took place would raise a Revenue of £4,750 @ ann.

2ndly That the Duties upon limited Quatities of Tea Imported into the Isle of Man, be reduced to one half of what they are at present fixed by the above Act which would remove the temptation of Smugling Tea from Ireland, and would raise a Revenue as @ the Estimate of £607 10s @ ann.

If your Lordships therefore upon Consideration, are pleased to approve of the above proposals, and by an Act next Session of Parliament, to grant to the Inhabitants of the Isle of Man such of the benefits and advantages of Trade contained in their petition as cannot be prejudicial to the Revenue or interfere with the Commerce of this Kingdom - Your Memorialist humbly hopes a Fund will hereafter arise sufficient to defray the expenses of Government there.

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