The Duke of Atholl responds to a Treasury memorial from the Commissioners of Customs regarding smuggling from the Isle of Man. He defends the island's legal import/export regime, confirming that imports pay duties to the Lord of the Island but exports are not regulated or taxed. He pledges to instruct the Governor to prevent future customs violations. This document is crucial for understanding the pre-Revestment constitutional and revenue arrangements, and the Treasury's concerns about smuggling.