Arthur Onslow, Collector of Customs at Liverpool, reports to the Board of Customs on his efforts to suppress smuggling of tea and East India goods at the Isle of Man, 1762–1764. Details enforcement operations, seized vessels, evidentiary challenges, and the practical difficulties of prosecuting smuggling when goods are landed on the island before witnesses arrive. Directly relevant to understanding the smuggling crisis that preceded the 1765 Revestment.