# Manx Primary Source Archive — Transcription

**Source image:** `20260219_141003.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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as the Inhabitants of Man, notwithstanding the Acts
of the 13^th &14^th Car: 2^d Ch: 7^th Sec 2^d, and 3^d procure their Raw
Hides from the Coasts of Great Britain & Ireland
which must necessarily render the Profits of such a
Trade very small.

That there is also a Third Manufactory carried
on in the Isle of Man, and that is of Tobacco Shipt on
Debenture from Great Britain, and relanded in, or reimporte
into the said Island, and afterwards, when so manufactured,
run into Scotland.

That to obviate these Evils Your Memorialists
beg leave to submit the following Observations to
Your Lordships Consideration.

First—That with respect to the Exterior Trade of the
Island they apprehend the Simple Forfeiture of
Goods found within the Limits of the Ports in
Scotland to be altogether ineffectual, and with
regard to any Prosecutions that may be commenced
against these Smugglers from the Isle of Man for the
Treble value, or other Penalties incurred by them,
the Laws are in that particular in a great Measure
eluded, as it is almost impossible from the great
uncertainty of Catching the Smugglers on Shoar,
to put those Laws, as they now stand, into execution.
And that as to the specific Forfeitures, the Smugglers
Profits upon their Goods are so immense that should
two parts in three of the whole Commodities Run
from