Wadsworth Busk, Attorney General, presents evidence to the Commissioners of Inquiry refuting the Duke of Atholl's claims about fair collection of customs revenues prior to 1765. Busk argues that the vast majority of pre-Revestment customs income derived from illicit smuggling in tobacco, East India goods, spirits, and wine—not legitimate trade. He traces the rise of contraband commerce from c.1709, the role of merchant lessees (1720–1727), and subsequent decline due to Parliamentary restrictions and naval enforcement. This document is central to establishing that compensation paid for the Revestment should not have accounted for illegally-obtained revenues.