Charles Lutwidge's detailed letter to the Treasury Commissioners describing the failed prosecution of a tea seizure case in the Isle of Man Court of Exchequer. The letter documents procedural disputes over jury trial rights, the claimant David Angus's appeal to the Privy Council, and Lutwidge's critique of how these proceedings undermined revenue enforcement. Highly relevant to understanding post-Revestment judicial authority and smuggling enforcement challenges.
A collection of Treasury documents (T 1/439/156-160) concerning John Dexter, who attempted to inform on smuggling operations on the Isle of Man but had his letters intercepted by smugglers. The file includes a covering letter from the Customs Commissioners, affidavits from two witnesses (Margaret Quirke and Mary Cain) defending the treatment of Dexter's wife during her confinement, and Dexter's own petition seeking employment in the Customs service as recompense for his loss and service to the Crown. The affair illustrates the dangers faced by informers, the dominance of smuggling interests on the island, and the vulnerability of Crown officials.
Treasury correspondence and supporting affidavits concerning John Dexter, an Isle of Man tenant-farmer who attempted to report smuggling activities to British customs authorities. The document includes sworn statements from local witnesses defending John Quayle (Comptroller) against allegations of ill-treatment, and Dexter's petition requesting employment in His Majesty's Customs service after being forced to flee the island.
Official report from Charles Lutwidge to the Treasury (T 1/439/154) dated 15 June 1765, describing his arrival at the Isle of Man with a revenue cutter and officers to enforce customs control immediately following the Revestment. Lutwidge reports discovering fraudulent licensing of rum and brandy exports under pretence of African trade, and recommends stricter oversight of future licences. This is a critical early document of revenue enforcement under the new Crown administration.
Administrative letter from John Wetherall to the Irish Revenue Commissioners reporting on seized goods identified as coming from the Isle of Man. The document describes methodology for identifying smuggled goods (the 'Isle Man package' — tea in small casks, tobacco in trusses, brandy, geneva, and rum in ankers) and lists values of seized items. Directly relevant to understanding smuggling patterns and revenue operations immediately before the Revestment.
John Wetherall, a revenue officer, reports to the Chief of Commissioners and Governors of Irish Revenue on smuggled goods identified as originating from the Isle of Man. The report details classification methods for recognizing Manx contraband (tea in small casks, tobacco in trusses, spirits in ankers) and lists goods seized and sold, including tea, tobacco, brandy, geneva, rum, and foreign textiles. The letter reflects ongoing customs enforcement concerns during the period leading up to the 1765 Revestment.
A letter from J Freemantle at the Customhouse London to the Lords Commissioners of the Treasury, reporting on investigations into alleged fraudulent smuggling practices in the Isle of Man. The document includes related correspondence from 1764 regarding inquiries conducted by Thomas Wilson, a customs investigator sent to the Island, and reports from Joseph Burrow (Collector of Whitehaven) detailing alleged involvement of government cutters and barges in smuggling operations. The Treasury ultimately deemed the complaints 'frivolous and groundless' based on Surveyor General Lutwidge's assessment.
A letter from J Freemantle at the Customhouse London (12 Jan 1765) reporting the Treasury Commissioners' dismissal of complaints about fraudulent practices in the Isle of Man, following investigation by Charles Lutwidge (Surveyor General). The document includes related correspondence from September 1764 detailing investigations by Thomas Wilson into smuggling and alleged involvement of customs vessels (the Lurcher, Hornet, Ranger, and other cutters) in contraband trade. It provides evidence of systematic corruption among revenue officers and reveals the scale of smuggling operations.
Letter from Anthony Bacon, Army contractor, to the Treasury seeking directions on provisioning and forage supply for troops stationed on the Isle of Man following the Revestment. Discusses logistics of importing provisions from Ireland, storage arrangements, and customs difficulties under recent Parliamentary acts. Includes editorial notes on troop deployments and the use of Light Dragoons.
A letter from Anthony Bacon, London-based army contractor, to the Treasury requesting directions on delivering provisions and forage to troops stationed on the Isle of Man following the Revestment. The letter addresses logistical concerns about storing flour, issuing weekly rations, and potential customs difficulties under the recent Act of Parliament. It provides evidence of the military occupation of the Island in summer 1765 and associated provisioning challenges.
Letter from Anthony Bacon, Army contractor, to the Lords of the Treasury requesting directions on provisioning troops being sent to the Isle of Man following the Revestment. Addresses logistical concerns including officer designations, storage facilities, and customs clearance for forage imports from Ireland. Provides context on troop movements and pre-Revestment garrison arrangements.
Dan Mylrea, Isle of Man's chief revenue officer, confirms to Charles Lutwidge that import and export books for the past ten years can be made available upon proper authority. This correspondence evidences the transfer of commercial records to Westminster officials investigating the Island's trade and smuggling activity immediately after the Revestment.
Letter from Dan Mylrea (Collector of Customs, Isle of Man) to Charles Lutwidge, confirming that the Governor has approved production of ten years of import/export books (Ingates & Outgates) upon receipt of proper authority. Mylrea also confirms sending a copy of the Book of Rates and offers further assistance with revenue collection. This document is crucial evidence of Lutwidge's investigation into smuggling losses and the Treasury's interest in Manx trade records immediately before the Revestment Act.
Official letter from Charles Lutwidge to the Treasury reporting his arrival at the Isle of Man with revenue officers and enforcement vessels, and noting fraudulent licensing practices for rum and brandy exports. Dated 15 June 1765, just days before the formal Revestment. Lutwidge recommends tightening export license conditions to prevent smuggling.
Letter from Charles Lutwidge to Treasury officials reporting his arrival at Port Douglas on 15 June 1765 with His Majesty's Cutter Cholmondeley and accompanying revenue officers. Lutwidge documents the deployment of customs officers across the island's four ports to suppress illicit trade, and reports evidence that merchants have been fraudulently obtaining licences for rum and brandy export under the pretence of the African trade. He recommends stricter oaths be required for future licences. This letter is dated just before the official Revestment date (21 June 1765) and captures the critical transition period.
Letter from John Wood, Governor of the Isle of Man, to the Board of Customs acknowledging receipt of correspondence via Mr Lutwidge dated 23 May 1765. Wood expresses his readiness to execute orders but notes his constraint due to lack of formal directions from either the Crown or the Duke of Atholl regarding necessary post-Revestment measures. This is a critical document showing the transition period immediately after the Revestment Act (passed May 1765) when governance structures were being established.
Letter from John Wood, Governor of the Isle of Man, to the Board of Customs acknowledging receipt of their letter of 23 May 1765 and confirming his readiness to execute orders. Wood notes he awaits formal directions from the Crown and the Duke of Atholl regarding necessary measures. This correspondence dates to the critical transition period immediately after the Revestment Act (1765) and reveals the administrative uncertainty during implementation.
Official Customhouse account listing the annual value of seized goods imported illegally from the Isle of Man into Scotland over five years preceding the Revestment (1760–1765). Records £36,741 in total seizures, with detailed breakdown by year and supplementary note on tobacco products destroyed. Directly demonstrates the scale and nature of smuggling trade that prompted Parliamentary interest in acquiring sovereignty.
Official Customhouse record documenting the value of seized goods (primarily tobacco and related products) illegally imported from the Isle of Man into Scotland over a five-year period. The account shows annual seizure values totalling £36,741 and specifies quantities of leaf tobacco, tobacco stems, and snuff destroyed by condemnation. This document provides direct evidence of the smuggling trade's scale immediately before the 1765 Revestment.
Letter from Abiah Hume to the Lords Commissioners of the Treasury, evaluating Anthony Bacon's proposals for supplying His Majesty's Forces in the Isle of Man with bread, forage, straw, and coals. Hume notes difficulty obtaining pricing information from the Island and compares proposed rates to London prices. Includes Bacon's original memorial (16 July 1765) detailing supply terms and quantities. Relevant to post-Revestment military administration and provisioning logistics.
Letter from Abiah Hume to the Treasury Lords (22 July 1765) evaluating Anthony Bacon's Memorial proposing prices for supplying bread, forage, straw, and coals to military forces newly stationed on the Isle of Man. Discusses consultation with the Duke of Atholl, comparative pricing with Great Britain, and recommends consulting island officials for accurate local rates. Includes Bacon's original proposal (16 July 1765).
A detailed contemporary account of smuggling operations from the Isle of Man to Ireland, Scotland, Wales, and England, submitted by Joseph Burrow (Customs House, Whitehaven) to Treasury officials. The document describes the methods used to import prohibited goods (especially tea, spirits, and silk), the ships and crews involved, and smuggling routes and techniques. It includes specific merchant names, cargo details, and operational procedures, providing crucial evidence of the scale and sophistication of the illicit trade that prompted the 1765 Revestment.
A detailed first-hand account from a Whitehaven customs officer (Joseph Burrow) reporting on smuggling operations in the Isle of Man. The informant, identified as John Dexter, provides comprehensive intelligence on smuggling routes, merchant networks, vessel operations, cargo handling methods, and distribution channels to Ireland, Scotland, Wales and England. This document reveals the scale and sophistication of the smuggling trade circa early 1765, just months before the Revestment Act.
Official correspondence from Dublin Castle to a senior official (addressed 'My Lord') reporting the implementation of orders to send two troops of Hale's Dragoons and a regiment of foot under Major General Montagu to the Isle of Man. The letter details embarkation arrangements from Dublin, routes for the march from Waterford, and timeline for completion by 24 June 1765. Directly relevant to the military occupation and securing of the island following the 1765 Revestment.
Official correspondence from Dublin Castle dated 13 June 1765 detailing orders to embark two troops of Hales Dragoons and a Regiment of Foot under Major General Montagu to the Isle of Man. This document evidences the military deployment ordered by the Crown in response to the Revestment, likely to secure control following the purchase of sovereignty from the Duke of Atholl. It confirms embarkation from Dublin via Douglas.
