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Lambs and kidds, the dozen......
Feathers, a stone ............
Goates, quick, the dozen ......
Goate fells, the 100......
......... the dozen ...........

....O Geese, the dozen.........

...... Og Ox-hydes eight to the dicker ; cow-hydes 10 to the

dicker ............
Hydes, the dicker. ....
Haberdine, the 100....
Herrings, the ton.
Horses, one ........
Herrings, the maze ....
Hops, the 100 ....
Honey, the firkin.......
Henns, the dozen....
Iron, the ton.....
.... the 100. ........

.... 0
Kidds, the dozen........
Kidd fells, the 100. .........
....... the dozen..
Lambs, quick, the dozen ...
Lamb-skins, the 100........

...06 .......... the dozen....... Lyme, the boat, a barrel or.....

.... 01 Mather, the 100 ..

... 05 Maulte, the bowle ...

01 Mantles, one ...... Ruggs, the 100 .. Nails, the 1000 .....

03 .... the last .............. Oak timber, or spars, the hundred, 3d. or......... Oares, the hundred, 3d. or .......... Oates, the bowle .....

.... 01 Pitch, the hundred ...

.... 011

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Pitch, the foot pack ............... .... 0 6
..... the horse pack ..
Planks for ships, the 100, 3d. or ...
Plow balmes, the 100, 3d. or ...
Pewter, the 100 ......

.... 08 Pullen, the dozen ........

.... 0 2 Rossin, the hundred ....

............ 0 11 Hair ropes, the dozen .......

....... 0 14 Ropes, British, the 100

...... O 6 Rugg frized, the dozen ... Raisen, the ffrail or head ,.... Rye, the bowle ...... Sheep, the dozen .... Swine, the dozen ... Salt, the tonn ......

.........0 12 Ships with salt, British or Portugal, inward, shall

pay a quarter tonn before the mast, and another

above the mast, if it be twenty tonns, or els the half Shoes, the dozen..

........ 0 3 Shafts square, the 100, 3d. or Salmon, the butt, ...... ...... the barrel ......

.......0 ...... the firkin ......

.......0 11 Soap, the hundred

.... 0 4 Sheep skins the dozen .......................... 0 01 Sack, the butt ................................ 0 6 A small boat or pickard, laden with white grey Eng.

lish salt, shall pay a finlet before the mast, and ano

ther after Tallow, the weight (256 lb.) ......

....... Trayne, the tunn ........

....... 0 16 Tarr, the hundred ..........

.. 0 11 Tallow, the hundred ........ .......... 06 Tanned leather, the dicker, in the country ........ O 6 ...... and the stranger man ....

..O 10

cre.......0

6

$. d. Wyne, the tunn ..........

...........0 12 · A shipp with wynes, that is, twenty tunns or more,

shall pay the price wines, viz. half a tunn before the mast, and half a tunn above the mast ; and for every other of the rest 12d. the tunn, as is above said: and if the shipp have ten tunns, then to pay

half a tunn to price wynes, and not under. Wool, the stone ..........

.......... 0 2 Wadde, the ballet .........

0 8 ....... the hundred ......

..06 Wheate, the bowle ............................ 0 1 Woolen cards, the dozen ..

......... 03 The entering of every boat, bark, or pickard ..... 0 1 The anchorage in dry harbours, or within the heads, having a cock boat .......................... 0 8

- without a cock boat ........... ......... O 40 Oares of every boate, after the rate of paying for a hundred ......

.....08 Shafts, spars, plow-beames, oak-timber, and all other kinds of timber, the 100, 3d. or ................ 08

Whether the custom-house revenue yielded, at that time, any surplus to the Lord, after payment of the public expenses, of the island may, with some persons, appear a doubtful matter. I suspect that it did; since all the civil officers were entitled to certain fees from the inhabitants, as a compensation for the trouble given to them: and I do not find that any but the Deemsters had a salary from the Lord. This was a discretionary one of 71. 10s. to each, afterwards increased to 131. 6$. 8d. and again reduced in 1636 to the

, as is

original sum. The Lord himself had various ng or* perquisites; and among them a fee for every an betur: action at common law. I am further confirmed ast; and in my opinion by not finding in the estimate of

then the revenue of the island, made out for the nder. Lords of the Treasury by Duke John and the ... late Duchess-dowager, any deductions for the

support of the established government.

The duties were increased in the year 1692;

but the book of rates does not appear among the ickard...

statutes, although referred to by an act of 1736, hin the hea ....... wherein most of the old duties were confirmed

with several additions; and prizage of wine f payings

commuted for the payment of ten shillings per

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In the time of the last Earl of Derby, Lord -venue nie of Man, the customs were estimated at 2,5001. Lord, ali per annum, and were farmed by him to an the island - English merchant. The public expenditure of lewhifile the same æra was 7001. per annum. f The nii In the course of the last century, the smugthe intense gling trade had so much increased, that the

nuh Duke of Athol, the Lord, obtained for his pri

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* Prizage of wine was abolished in England in the reign of Edward I.

+ Encyclopædia Britannica.

ds increment

a 1636

vate use the annual surplus of nearly six thou. sand pounds, British,

An abstract of the clear revenue, derived from the island by the Lord, for the ten years, beginning with 1754 and ending with 1763, drawe up previously to the sale, states the average annual amount to be 72931. Os. 6d. arising as follows:

Income for the Land revenue ...., ....... 13,981 4 1 11,598 2 5 Clear revenue of the customs 64,217 0 5*16,421 14 01 Clear revenue for herrings .. 1,258 8 10 1 125 16 1] Felons' goods, waifs, strays,

forfeitures,wrecks, fines,per

quisites, &c. ............ 1,042 3 38| 104 4 4 Clear revenue of the impropriated tithes ..........

2,305 0 41 230 10 0 Clear revenue of the abbey

temporalities ............ 1,217 10 0 121 15 0 Income of land in the hands of the Lord of Man ,..... 1,063 19 5; 106 7 11

85,085 6 618,508 10 8

Income for the

10 Years,

Average Income

per Ann.

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The revenues given up to England for the sum of seventy thousand pounds British, were only those of the second and third heads, amounting to 5,6121. 3s. 8d. British, per annum.

Public services specified, and for which internal taxes, continual or occasional, are levied,

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