An extended letter describing the herring fishery as the staple commodity of the Isle of Man, including natural history of local fish stocks, boat construction, fishing practices, curing methods, export markets (particularly Italy), government bounties, and herring customs duties paid to the Duke of Athol. Includes revenue data from 1760-1765 and export statistics from 1787-1790, plus a patriotic poem on the herring fishery by a Manx lady.