# Manx Primary Source Archive — Transcription

**Source image:** `20260219_114342.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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7

The Inhabitants naturally presume they have a title to the whole, and as they lose the benefit
of the most considerable Article whenever Malt Spirits are prohibited to be exported from
Britain, they beg leave to make up that deficiency in Rum, in short to import their
allowance indiscriminately of the sorts specified according as they find a demand for them.
Under this Head also it may not be improper to observe, that where a Revenue is proposed
to be raised by a Tax on consumables, the Taste & Habit of the Consumers seem requisite
to be taken into consideration. Now Brandy or foreign Spirits are what the people of
this Isle have been mostly accustomed to & prefer. Therefore tis humbly Submitted
whether a certain portion of this Species, might not also be added to, or make part of the
Allotment above mentioned. For when Regulations are made in direct opposition
to the settled Habits of a people, they are in danger of being Violated, & tis esteem'd
better policy to prevent transgressions than to punish them when committed.
In support of the Second Request contained in this Article relative to the Liberty of
of exporting Spirits from Britain in Vessels of the same Burthen they are carried
Coastways from one British Port to another, We beg leave to observe in the first
place that as the Goods in Question, are design'd for the consumpt of a small
Territory, tis necessary to import them in small Quantitys at a time, lest the
market be overstockd. But the Freight of a Vessel of twenty Tons for a few hogsheads
of Spirits is a charge too exorbitant to be supported by the profit of so small a Cargo.
Several persons who had actually purchased Rum in England with design to
import it here, were prevented on this account.
Secondly As the Goods are shippd by Licence & under proper securities we humbly
apprehend the Liberty requested coud not be liable to any abuse. Further we
woud gladly hope it woud not be deemed too presuming if we should add, that
a General Liberty of carrying all goods whatsoever betwixt Great Britain and
this Isle, on the same Conditions they are carried Coastways in Britain, coud
not be attended with any prejudice to his Majestys Revenue, & woud be productive
of great convenience to this Island. We are sensible however that in this particular
we exceed what we first proposed, namely of being put on the same footing with
respect to exterior Trade as Ireland &c. But, if it is considered that this Island in
all Revenue matters is in some measure united to Britain. The Officers of the Revenue
are a British Establishment; the Duties are collected under the same Regulations
as in Britain; The Revenue produced is paid into the British Treasury; and above all
the Jurisdiction of the British Courts in all Revenue matters is extended to this Island.
We humbly hope one special Indulgence might not be demed unreasonable.
† The Second Article of this Branch proposes a Reduction of the Duties on Teas to
a par with the present Duties in Ireland, viz six pence p^r lb. on Green Teas & 3 p^r lb.
on Bohea. The reason is, that the present Duties here together with the Exorbitant
price of Teas in Britain have rendered this Article so much dearer than formerly
that few are willing or able to purchase it, So that it can never be an Article of
common consumpt or Imported with profit, unless it can be afforded at a lower rate.
† The Fourth Article of this Branch sollicits a small Benefit to the Inhabitants of
the Island, who being obliged to export their Wool to Britain, Grudge to pay Duty for it
when it returns to them Manufactured from thence, We apprehend the Duties on the
Goods there mentioned amount to a mere triffle.