Letter from Wadsworth Busk, Attorney General, to the Commissioners of Inquiry (1792) presenting evidence that the Isle of Man's customs revenue prior to 1765 was predominantly derived from illicit smuggling—particularly tobacco, spirits, wine, and East India goods—rather than legitimate trade. Busk rebuts the Duke of Atholl's claims that fair revenues were uncollected and could have been increased, arguing that smuggling profits cannot justify compensation and that legitimate customs revenue was minimal (~£100/annum). Critical to understanding the financial justification for the 1765 Revestment.