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

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Oak timber, or spars, the hundred, 3d. or.....

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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.

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A small boat or pickard, laden with white grey English salt, shall pay a ffinlet before the mast, and another after

Tallow, the weight (256 lb.)

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Wyne, the tunn

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

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The anchorage in dry harbours, or within the heads, having a cock boat

without a cock boat

Oares of every boate, after the rate of paying for a hundred .....

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

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. 108. to each, afterwards increased to 131. 6s. 8d. and again reduced in 1636 to the

original sum. perquisites; and among them a fee for every action at common law. I am further confirmed in my opinion by not finding in the estimate of the revenue of the island, made out for the Lords of the Treasury by Duke John and the late Duchess-dowager, any deductions for the support of the established government.

The Lord himself had various

The duties were increased in the year 1692; but the book of rates does not appear among the statutes, although referred to by an act of 1736, wherein most of the old duties were confirmed with several additions; and prizage of wine commuted for the payment of ten shillings per tun. *

In the time of the last Earl of Derby, Lord of Man, the customs were estimated at 2,500/. per annum, and were farmed by him to an English merchant. The public expenditure of the same æra was 700l. per annum. †

In the course of the last century, the smuggling trade had so much increased, that the Duke of Athol, the Lord, obtained for his pri

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

+ Encyclopædia Britannica.

vate use the annual surplus of nearly six thousand 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, drawn up previously to the sale, states the average annual amount to be 72931. Os. 6d. arising as follows:

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Clear revenue for herrings..

Clear revenue of the customs 64,217 0 5 8 10

6,421 14 0

1,258

125 16 11

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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 5,6127. 3s. 8d. British, per annum.

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

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