natives than to the goodness of the soil. The happy state of the country is chiefly owing to the government of the Earl of Derby, who, at his own expence, defends it with a body of regular troops, and lays out upon it the greatest part of his revenue. All causes between man and man are decided, without either expense or writing, by certain judges whom they choose among themselves, and call deemsters. One of these takes up a stone, and having marked it, gives it to the plaintiff as his authority for summoning the witnesses and the defendant. Should. the cause be difficult or of great consequence, it is referred to the hearing of twelve men, whom they call the keys of the island. They have also coroners, whom they call annos, and who execute the office of sheriff. The ecclesiastical judge hears and determines causes within eight days from the citation, and the parties must abide by his sentence or go to jaol. Their language is peculiar; so likewise are their laws and money; these bearing signs of a distinct sovereignty. The ecclesiastical laws in force here, next after the canon law, come nearest to the civil. No. fees are taken by the judge or the clerks of the court. The reports of the witch craft of the people are without foundation The richer ranks imitate, in their manners and splendid living, the gentry of Lancashire. The women never stir abroad, except with their winding sheets about them, to keep them in mind of their mortality. A woman, having been tried, and received sentence of death, is sewed up in a sack, and thrown from a rock into the sea. Stealing and begging are practices universally detested. The people are wonderfully religious and zealously conformable to the Church of England. They abhor the civil and ecclesiastical dissensions of the neighbouring countries; and as the whole isle is divided into two paris, south and north, so the inhabitants of the one speak like Scots; and those of the other like the Irish." It appears that the Bishop mistook for winding sheets, the blankets which the women wore as cloaks to defend themselves from the inclemencies of the weather; and that he fancied in the language of the southern and the northern part a much greater difference of dialect than actually existed. Blankets were so much in use that the women had two each, one for daily, the other for Sunday wear, as we learn by the statute 、 book.* The number of the keys was never so low as twelve; but Chaloner says, that it was the custom in his time to select twelve from this house to decide appeals from inferior courts; and it probably extended to all matters not legislative. The Isle of Man is a place of considerable resort for strangers, and is become so chiefly or altogether upon two accounts. The first is, that it is a place privileged by law from all debts not contracted here; and from debts contracted here, if not with the inhabitants as far as respects the person and money of the debtor, but not his goods. The subject will be further noticed in the Second Book. The island is so much the resort of persons of this description, that a man, on his arrival, is, ipso facto, immediately suspected of coming hither to avoid his creditors. A poem by a Manksman has the two following couplets: "Let not the peaceful stranger hope to find The second reason is, that a family may live, * See the law relative to corbs. H dozen ; especially in the country, and more particularly at the northern part, at a very small expense. To elucidate this subject it may be proper to mention a few examples of expenditure. At Douglas, where the price of articles, owing to the influx of strangers, has doubled within the last ten years, veal or mutton is sold at 6d. or 7d per pound, beef at 6d., and pork, by the side, at 3; fresh butter from 9d to 18.; eggs from 4d. to 8d. per dozen, being accounted dear when exceeding 6d.; and fowls from 1s. 6d. to 2s. per couple; port wine, very good, at 21s. per brandy at 11s. 6d. per gallon; hollands at 11s. 6d.; rum from 6s. to 8s. 6d.; tea from 4s. to 6s. per pound; refined sugar from 9d. upwards, and salt at 3s. per cwt. In the northern part of the island, and about Ramsey, meat is generally from 1d. to 2d. per pound lower; eggs are frequently sold as low as four, and till within these few years as six or eight for 1d.; butter at 6d. per pound, which, on account of the little demand for it, is usually salted, put into earthenware pans called crocks, and, at convenient times, sent to Douglas. Being one day at Ramsey, a woman, with a couple of ducks, came to the inn where She asked sixteen pence for them; the I was. landlady bid her eight pence, saying, that four pence a duck was their full value. Whether any bargain was made I did not hear. At Castletown, the price of provisions is about midway between Douglas and Ramsey: Foreign goods in general are of course somewhat cheaper at Douglas than elsewhere. It is generally acknowledged that the price of house-rent, of land, and of provisions, has doubled within the last fourteen years. I was informed that, half a century ago, a gentleman might keep his carriage and live sumptuously for £100 per annum. In the north of England and some parts of Ireland many provisions are cheaper than they are here; but for wines, spirits, salt, eggs, and some other articles, Man has greatly the preference. The chief advantage however, and a very great one too, which this island possesses, is, that no tax-gatherers dun the ears of the inhabitant, that no commissioners can scrutinize his books, examine into the state of his income, ánd finally, and without appeal, levỳ a contribution according to their discretion and his good behaviour.* * The income tax is just in principle; but cannot be |