Testimony by John Quayle, Clerk of the Rolls for the Isle of Man, given before commissioners of inquiry in September 1791. Quayle describes the pre-1765 customs administration, the role of Paul Bridson as Deputy Searcher, the Duke of Atholl's denial in 1764 that he would sell the island, and the procedures for collecting duties on tea, tobacco, brandy, and other commodities. His account provides detailed insight into revenue collection, smuggling activity, and the administrative transition at the 1765 Revestment.