[from Cubbon - Bibliography, Vol 1, 1933]

D154 FINANCE; CUSTOMS; FISCAL.

The Earl of Derby to the Commissioners of Customs, 1681-2. In Hist. MS. Corn. 14th Rep., pt. iv, 1894; pp. 135-6, 252-5, 258-266. [5898, H 378]

A Book of Rates of the Customs of all Goods and Commodities that are imported into and transported from the Isle of Man. Dublin. 1731. l2mo. pp. 8. Not in Library.

WOODHOUSE (John). Copy of a Letter in answer to one published in the Manks Advertiser by Paul Bridson and William Stowell. Liverpool. 1805. 8vo. pp. 8. Not in Library.

DUGGAN (John). The Proceedings of a Meeting held in the Court-house, Douglas, on 11th July, 1836, in which is contained the speech of Mr. John Duggan, with an Appeal to his Countrymen. G. Jefferson, Duke-street. 1836. pp. 12. 176x110. [1563, D 154, R. J. M. Coll.]
On the fiscal regulations. Dedicated to the Speaker, Gen. Goldie. The proceeds of the sales, if any, were to go to 'that excellent charity the Ladies' Soup Dispensary.' After his speech, Mr. Duggan was 'borne away in triumph upon the shoulders of the people, who afterwards regaled themselves with ale.'

HILLARY (Sir William, Baronet). Observations on the Proposed Changes in the Fiscal and Navigation Laws of the Isle of Man: Addressed to the Delegates from that Island to H.M. Govt. 1st edn. Walls & Fargher, Mona's Herald, 1837. pp. 20. 210x125. [2066, B 162]

__Observations, &c. [on the Changes Contemplated in the Navigation and Fiscal Laws]. No printer's name, 1837. pp. 20. 210x130. [4046, D 154]

__Observations on the Proposed Changes in the Fiscal and Navigation Laws of the Isle of Man: Addressed to the Delegates from that Island to H.M. Govt. 1st & 2nd edns. Walls & Fargher. 1837. pp. 16; 20, 230x135. [4013, D 154]

The Effects of the Manx Fiscal Act of 1844. Douglas. 1847. 12mo. pp. 12.Not in Library.

Customs Duties : Treasury Minute dated 8th July, 1853. upon the basis of which new ' Fiscal Reforms' were proposed. House of Com. paper. 1853. pp. 7. 330x210. [6134, D 154]
A rare and important document. It shows how hesitating the Government of the day were in giving a limited degree of independence.

Proposed Fiscal Reforms : the English plan for including Man in the General Consolidated Customs Acts of the United Kingdom, based on a Treasury Minute of 8th July, 1853. pp. 6. 330x210. [6134, D 154]
Opposition was made to the proposal by the Keys, which sent a deputation to England, consisting of William Callister and G. W. Dumbell.

Papers with reference to Customs Duties, Isle of Man, 1866. Douglas: Harriet Curphey. Sept. 1866. pp. 12. 330x210. [6134, D 154]
Correspondence between Governor Loch and the Treasury.

GELL (Sir James). Notes as to the various Acts of "Tynwald and Acts of Parliament relating to Customs, etc. In Mx Soc. xii, 189-203; 231-241. [F 64] [All 6134, D 154]

Customs Dues : Return shewing the quantities of various articles upon which Duty has been paid in the Isle of Man in the four financial years ending respectively 31st March, 1863, 1864, 1865, 1866; the amount of the Duties received, and the amount which would have been levied for the above years had the Tariff been the same as that now charged. Also the quantities Imported and the amount of Duties received for the financial year ending 31st March, 1867, under the new Tariff, dated 25th April, 1867, London. 1867, Broadside.

[All 6134, D 154]

Customs Dues: Return shewing the Duty levied on certain articles imported into the Isle of Man previous to 31st March, 1866, and the Duty now levied on similar articles, with the extent to which the increase of Duty affects each article, and also shewing the present English and Manx Duties with the excess of the English over the Manx. London. N.D. [1867] p. l. 365x230.

Account of the Revenue and Expenditure of the Isle of Man for the year to 31st March, 1867. [No. 552] London. 15th Aug., 1867. pp. 4. 330x210.

__to 31st March, 1868. [468] London. 25th July, 1868. pp. 8.

__to 31st March, 1869. [290] Ist July, 1869. pp. 8. to 31st March, 1870. [393] 28th July, 1870. pp. 8.

Report of the Committee of Tynwald to consider as to the extent of the accommodation required for the new Court Buildings. Undated. B. & S. [1870] pp. 10. 245x150.

Government Minute upon the general financial position, read to Tynwald, June 1870. B. & S. 1870. pp. 11. 330x210. [6121, D 152]

Report of the Committee appointed by Tynwald to consider the position of the Customs Revenue, etc., dated March 1870. B. & S. 1870. pp. 10. 245x150. [6121, D 152]
The financial position is reviewed.

Returns of the Revenue and Expenditure for year March 31st, 1872, and the approximate Estimate for year Marcb 31st, 1873. B. & S. 1872. pp. 14. 330x210. [6121, D 152]

Douglas Harbour Works: Government Minute, Jan. 1873. B. & S. Jan. 1873. pp. 8. 330x210. [6134, D 154]
The Governor [Loch] explains the financial position.

McCAMMON (G. A.). Manx Customs Tariff and Customs Duties Ready Reckoner for 1874-5. M. Glover. 1874. pp. 28. 200x130. 1/6. [474, D 154]

Account of the Revenue and Expenditure in respect of the Duties of the Customs . . . for year to 31st March, 1875. pp. 6. [6134, D154]

Message from the Governor [Loch] to the House of Keys, dated 22nd June, 1878. pp. 3. 330x210. [6134, D 154]

Memorandum by the Lieut.-Governor [Loch] on the Financial position, and on the Harbour Works, etc., dated 1st November, 1878. pp. 4. 330x210. [6122, D 152]

Memorandum of the Lieut.-Governor [Loch] [on the attitude of Tynwald to the Port Erin Loan question and as to what works should be carried out], dated 17th Dec., 1878. p. 1. 330x210. [6122, 6134, D 152]

Tobacco and Cigars paying duty in England : Report of the Inspector under the Adulteration Act [Terry] for year to 31st March, 1879. N.D. [1879] pp. 2. 330x210. [6134, D 154]

Minute by the Governor [Loch] on the daily Mail Service, Harbour works, etc. . . . dated 3rd February, 1879. pp. 2. 330x210. [6134, D 154]

Returns as to English duty-paid goods imported into Douglas in year 31st March, 1879, and as to the importation of unmanufactured Tobacco, 1874-1879, dated April ]879. pp. 3. 330x210. [6122, D 152]

Minute of the Lieut.-Governor [Loch] [explaining the Financial arrangements which the settlement of the Port Erin question renders feasible], dated October, 1879. pp. 5. 330x210. [6122, D 152]

Minute of the Governor [Loch] on the proposed public works, etc., dated Oct. 1879. pp. 5. 330x210.[6134, D 154]

Minute of the Governor [Loch] addressed to the Secretary of State, Jan. 1879. pp. 4. 330x210. [6134, D 154]

Letter [marked 'confidential'] of the Governor [Loch] to the Secretary of State, dated 29th January, 1880. pp. 6. 330x210.[6134, D 154]

Messages of the Governor [Loch] to the Speaker and Members of the House of Keys from 1872 to 5th Nov., 1880, pp. 49. 330x210. [6134, D 154]

The subjects dealt with include the following :-The Keys Chamber at Castletown ; dues on vessels entering the harbours ; the Keys right to adjourn and regulate their own sittings and determine its own place of meeting ; the proposal to move the Legislative Buildings to Douglas ; purchase of a site on Hills Estate for Legislative Buildings costing 2,360 ; the formation of the Railway ; the salary of Vicar-General and the Deemsters; the proposed Industrial School Bill.

Message of the Governor [Loch] to the House of Keys on the power of the House to regulate its own adjourn' ments, dated 4th February, 1880. pp. 3. 330x210. [6134, D 154]

Letter [marked ' confidential'] of the Governor [Loch] and Report of the Attorney-General [James Gell] on the Constitution of the Isle of Man, dated 20th July, 1881. London : Vacher & Sons. 1881. pp. 24. 330x210. [6134, D 154]
A valuable historical treatise on the position of the Legislative Council in the Government.

Minute of the Lieut.-Governor [Loch] on his Financial proposals, dated December, 1881. B. & S. 1881. pp. 5. 330x210. [6123, D 152]

His proposals provided for the erection of a Museum in Douglas.

Statistical Abstract in each year from 1881-2 to 1913-14. L'pool Ptg. Co. & S. K. B. pp. 68. 240x155. [3396-3458, D 154]

Minute [marked ' strictly confidential'] addressed to the members of the Council on the question of the Council transacting its business with open doors and on their claim to independence in voting, dated 27th December, 1881. appended are the Replies of the members. No printer's name. 1882. pp. 30. 330x210. [6134, D 154]

Letter of Governor [Loch] on the Replies given to him by the members of the Council in answer to his Minute requesting their opinions with respect to opening the doors of the Council when discussing legislative subjects and their independence as to voting. Dated March, 1882. No printer's name. 1882. pp. 5. 330x210. [6134, D 154]

Letter [marked 'confidential'] of Governor [Loch] to the Secretary of State upon the affairs of the Island, dated April, 1882. pp. 9. 330x210. [6134, D 154]
This was Governor Loch's final communication to the Home Office which has been printed. He was made Commissioner of Woods and Forests in 1882, Governor of Victoria 1884, High Commissioner of S. Africa 1889. he died 1900.
The document deals with many subjects : Poor Relief, Drainage, the re-organisation of the Record offices, Public Works, Banking, the Constitution of the Council, the Defences of the Island, concluding with an expression of the hope that a national Museum would soon be formed.

Minute of Lieut.-Governor [Walpole] on the Financial position, dated 5th October, 1882. B. & S. 1882. pp. 10. 330x210. [6123, D 152]
In proposing the spending of £800 for the construction of a Museum, the Governor remarked : 'While much has been done and is being done to promote the material progress, few steps have yet been taken with the still higher object of promoting the intellectual development of its people.'

Memorial of the I.M. Steam Packet Co. to the Secretary of State for the Home Dept. relative to the proposed Bill in Tynwald to levy a Passenger Tax on embarking and disembarking passengers at Douglas. B. & S. N.D. [c. 1883] pp. 4. 380x238. [6134, D 154]

Account of Revenue and Expenditure in respect of the duties of the Customs of the Isle of Man, and general account of the Accumulated Fund for the year ended 31st March, 1883. [238] London. 3rd July, 1883. pp. 12. 330x210. [6134, D 154]

__1889 to 1920.

Amounts voted by Tynwald and spent up to 31st March, ]885, for Harbour improvements, showing what part was raised by loans ; the amount of Customs revenue from 1866 to 1885; a return of Shipping with their tonnage, 1880-84; a return of the number and tonnage of Fishing Boats, 1884. Laid before Tynwald, 16th April, 1885 pp. 8. 330x210. [6123, D 152]

Preliminary Financial Statement for year 31st March,1888, dated 2nd April, 1888. B. & S. pp. 4. 330x210. [6123, D 152]
Preliminary financial statements continued to be issued f.: for a number of years.

Public Offices Stamp Regulations, 1889: Order by the Lieut.-Governor [Walpole] as to the use of Stamps in public Offices, dated 6th March, 1889. B. & S. pp. 3. 330x210. [6123, D 152]

Memorandum of the Lieut.-Governor [Walpole] on Custom-house accommodation at Douglas, 24th October, 1890. I3. & S. pp. 2. 330x210. [6123, D 152]

Minute by the Lieut.-Governor [Walpole] on the Importation of Tea, dated 13th January, 1891. B. & S. pp. 3. 330x210. [6124, D 152]

Customs : Report of Committee of Tynwald on the cost of the Collection of Customs, dated 7th July, 1893. B. & S. pp. 3. 330x210. [6124, D 152]

Isle of Man (Customs Duties) : Papers with reference to future arrangements respecting the Duties on Tea and Tobacco, 1890-94. Liverpool Ptg. Co. 1894. pp. 60. 330x210. [6134, D 154]

__Supplemental Papers With reference to future arrangements respecting the Duties on Tea and Tobacco, ]894. Liverpool Ptg. Co. 1894. pp. 4. 330x210. [6134, D 154]

__Supplemental Papers with reference to future arrangements respecting the Duties on Tea, Tobacco and Wines, 1894-5. Liverpool Ptg. Co. 1895. pp. 16. 330x210. [6134, D 154]

GELL (Sir James). Memorandum as to the Borrowing Powers of the Government of the Isle of Man, by Sir James Gell, Attorney-General, dated 3rd Aug., 1896. pp. 8. 330x210. [6134, D 154]

Rep, of Committee of Tynwald to consider certain Financial proposals of the Lieut.-Governor, dated 18th July, 1998. pp. 2. 330x210. [6125, D 152]

A Bill intituled An Act to amend the Law with respect to Customs Duties in the Isle of Man, 1899. [184] London. 27th July, 1899. p. 1. 330x210. [6134, D 154]

__1900 to 1917.

Report of Committee of Tynwald appointed to confer with the Lieut.-Governor as to the Financial position, etc. 13th Dec., 1901. B. & S. pp. 4. 330x210. [6126, D 152]

Report of the Committee appointed to confer with the Lieut.-Governor as to the Financial position Laid before Tynwald 13th December, 1901. B. & S. pp. 4. 330x210. [6134, D154]

Report of the Committee of Tynwald appointed 2nd May, 1902, to consider the question of Repayment of Duty on Tobacco-stalks surrendered for abandonment, dated 27th May, 1902. B. & S. pp. 2. 330x210. [6134, D 154]

Incidence of Taxation: Report of Committee of Tynwald on the method of raising Revenue, etc., 23rd October, 1905. B. & S. 1905. pp. 6. 330x210. [6128, D 152]

Constitutional Reform : Report of the Deputation to the Home Secretary, together with a copy of the Petition and Appendices. 1908. pp. 14. 330x210. , [6134, D154]

Return of public expenditure on Court-house, Rolls Office, Register of Deeds Office, Government Office, etc., for period unnamed. Dated Government Office, 6th Aug., 1909. B. & S. pp. 4. 330x210. [6130, D 152]

Memorandum on Customs, by F. W. A. Clarke, HM Customs, Douglas. In Dep. Com. Report on Constitution, 1912, ii, 281. [6133, D 153]

The Financial Condition of the Island. Memorandum by the Clerk of the Rolls (T. Kneen). In Dep. Corn. Report on Constitution, 1912, ii, 287. [6133, D 153]

Financial Relations: Memorandum prepared by the Committee of Tynwald. In Dep. Com. Report on Constitution, 1912, ii, 288.[6133, D153]

[All 6134, D 154] Minute by the Lieut.-Governor on the Financial position, dated 17th March, 1913. [No. 1 ] B. & S. 1913. pp. 14. 330x210.

Constitutional Reform : Minute by the Lieut.-Governor, containing the Decisions of H.M. Government on the Recommendations contained in the Report of the Home office Departmental Committee, dated 7th July, 1913. [No. 2] B. & S. 1913. pp. 6. 330x210.

Constitutional Reform : Minute by the Lieut.-Governor containing the Decisions of H.M. Government as to which items of Expenditure included in the annual Estimates shall be Voted and which shall not. Dated 11th December, 1913. [No. 3] W. Newby. 1913. pp. 6. 330x210.

Report of Committee appointed by the House of Keys to consider and report as to the Administration, etc.. of Finances. Presented 10th March, 1914. B. & S. 1914. pp. 10. 330x210.
A careful historical review brought up to the date of the Governor's Minute of 11th December, 1913.

Estate Duty Bill: Minute by the Lieut.-Governor [on the Constitutional questions raised by the resolutions of Tynwald, and the attitude of the Treasury], dated 25th June, 1917. [No. .5] C. & F. 1917. pp. 4. 330x210.

Minute by the Lieut.-Governor to Tynwald, quoting a Resolution of the House of Keys, dated 15th August, 1917, and a Reply dated 12th November, 1917' from the Home Office. [No. 6] C. & F. 1917. pp. 4. 330x210.
Important constitutional questions as to Tynwald's control of the revenue are raised.

Letter from the Lieut.-Governor to Mr. Speaker in reference to Income Tax officers and other Civil servants, dated 8th March, 1920.

Report of the Deputation from the House of Keys to the Home Secretary [on the subject of the increase of salaries of Civil Servants and Police and the Reserved salaries generally], dated 11th March, 1920. B. & S. 1920. pp. 54. 330x210.
Contains a verbatim report of the interview with the Home Secretary, 11th March, 1920 ; Home Secretary's letter, 17th May, 1920; resolutions passed by the Keys 1st June, 1920 ; letters from the Lieut.-Governor to the Speaker.

An outline of the Financial System of the Isle of Man Government, by the Treasurer of the Isle of Man. C. & F, 1925. pp. 12. 245x180. [5079, D 154]

Statement of Government Grants to Local Authorities in England and Wales . . . compared as far as possible with Grants made by the Government of the Isle of Man for similar services. B. & S. 1930. pp. 8. 240x180. [5079, D 1354]

Financial Relations between the Isle of Man Revenue and the Local Authorities and Public Services; report of the Commission upon, dated 31st Jan., 1931. pp. 22. 247x185. [6134, D 154]

Customs and Revenue. See also the Commis. Report of 1792; the Papers dealing with the Relations with the British Government [D 153] ; the Financial Statements [ D 154/1 ] ; A. W. M. Hist. 317-335, 417-444, 456-9, 582-614, 645, 648-651, 729-731; and Train's Hist. pp. 306332. [F 64]

Revenue, Taxation and Expenditure. See A. W. M. Hist., pp. 438-460, 601-636, 708-723, 729-732.

D 154/1 FINANCIAL STATEMENTS.

Financial Statement from 1st April, 1869, to 31st March, 1872, laid before the Tynwald Court, by order of His Excellency the Lieut.-Governor. June 1871. B. & S. 1872. pp. 11. 315x215. [5121, D 154/1]
Contains the first printed statement drawing attention to special features in the revenue and expenditure. June 1872. pp. 13.

__ June 1873. pp. 15. , June 1874. pp. 15.
__ June 1875. pp. 15.
__ June 1876. pp. 25
.This statement is specially valuable, as it extends from 1st April, 1866 (from which date the Fiscal changes came into operation), to 31st March, 1876.
__ June 1877. pp. 23.
A most interesting review of the revenue and expenditure is given by the Governor [Loch] in this and suco ceeding statements.
__ June 1878. pp. 17.
__ June 1879. pp. 21.
__ June 1880. pp. 19.
__ June 1881. pp. 19.
__ June 1882. pp. 17.
This was the last statement made by Governor Loch. On the coming of Governor Walpole in 1882, these special statements (on blue paper) ceased.

Returns of the Revenue and Expenditure of the Isle of Man for year to 31st March, 1868; and the Approximate Estimate of the Revenue and Expenditure for year to 31st March, 1869. Vacher & Sons, London. pp. 11. 315x215.[5121, D 154/1]
John Thomas Clucas was the Treasurer of the Isle of Man until 1879. This appears to have been the first Return after the coming of Governor Loch in 1863. The Library copies were in the possession of Deemster Drinkwater, and are the gift of J. R. Drinkwater.

__1869. pp. 11.
The details in these Returns are deeply interesting. The cost of education in this year was 1,778. The grants to the various schools are specified in detail.
__ 1870. pp. 11. 1871. pp. 11.
__ 1872. pp. 13.
__ 1873 to 1878. pp. 19.
__ 1879. pp. 19.
For the first time, the returns of salaries and pensions are set down ; the total of both amount to 10,515. Herbert Story was the Treasurer from this date. 1880. pp. 21.
__ 1881. pp. 21. 1882. pp. 17.
This is the last return prepared by Governor Loch. Those of the succeeding years were prepared by Governor Walpole.
__ 1883 to 1893. pp. 24.
The 1893 returns were submitted by Governor Sir West Ridgeway.
__ 1894 to 1895. pp. 20.
The returns of 1895 to 1902 were submitted by Governor Lord Henniker. Those of Governor Lord Raglan followed in 1903.
__1896 to 1911. pp. 33.
J. H. Aitken was acting-Treasurer in 1910, following Herbert Story. B. E. Sargeaunt signs the Financial Statement from the year 1931.
__ 1912 to 1925. pp. 38.
The title was altered to 'Accounts of the Government Treasurer.'

Accounts of the Government Treasurer for the year ended 31st March, 1926, onwards. B. & S. pp. 22. 245x185, [6166, D 154/1]
The folio-sized Accounts ceased in 1925. From 1926 the size of the publication became quarto, for convenience of inclusion in the published Debates of the Legislature

Estimate of Receipts and Expenditure for year to 31st March, 1922, to 1926. B. & S. pp. 28. 315x215. [5121, D 154/1]
The folio-sized Estimates ceased in 1926. From 1927 they were quarto, so that they might be included in the Debates vol.

Estimate of Receipts and Expenditure for year to 31st March, 1927, onwards. 240x180. [6166, D 154/1]

D 154/1 STATISTICAL ABSTRACTS.

[All 6346, D 154/1]

Statistical Abstract in each year from 1878 to 1887. Liverpool Ptg. Co. 1889. pp. 33. 240x150.
The important statistics include statements of the national income and expenditure; Customs; Passenger tax ; Harbour dues ; Population ; Vital statistics ; Tonnage and Shipping ; Fishing boats ; Crops and Live Stock ; Railways ; Education ; Crime and Police, etc.
__ f rom 1879-80 to 1888-9. pp. 44.
Statistics of the Highways, Education, Asylums, School Boards, and Town Commissioners are added in this issue
__ from 1880-1 to 1889-90. pp. 45.
__ from 1881-2 to 1890-1. pp. 47.
Gives Banking statistics and amount of specie exported.
__ from 1882-3 to 189'1-2. pp. 48.
__ f rom 1883-4 to 1892-3. pp. 52.
Gives number of inmates in Asylums and those in receipt of Poor relief.
__ from 1884-5 to 1893-4. pp. 52.
__f rom 1885-6 to 1894-5. pp. 52.
__ from 1886-7 to 1895-6. pp. 52.
There is a gap between this issue and 1902.
__ from 1890-91. to 1899-1900. pp. 62.
Contains statistics as to malt and sugar used in brewing ; the beer duty ; number of voters on electoral lists ; minerals, etc.
__ from 1892-3 to 1901-2. pp. 64.
__ from 1893-4 to 1902-3. pp. 63.
__ from 1894-5 to 1903-4. pp. 64.
__ f rom 1895-6 to 1904-5. pp. 64.
__ from 1896-7 to 1905-6. pp. 65.
__ from 1897-8 to 1906-7. pp. 66.
__ f rom 1898-9 to 1907-8. pp. 67.
__ from 1899-1900 to 1908-9. pp. 67.
__ from 1900-1 to 1909-10. pp. 68.
__ from 1901-2 to 1910-11. S.K.B. pp. 68.
The Manx Arms on cover replaced by the Royal Arms.
__ from 1902-3 to 1911-12. pp. 68.
__ from 1903-4 to 1912-13. pp. 68.
__ from 1904-5 to 1913-14. pp. 68.
__ from 1905-6 to 1914-15. pp. 68.
The Statistical Abstract was not published in this form after this date.


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