A lengthy analytical document, purportedly written by a person with 18 years' experience in the Collector's office, addressed to Henry Pelham (Prime Minister 1743–1754). It provides detailed accounts of the smuggling operations centred on the Isle of Man, the role of Governor James Murray in regularising the smuggling trade, revenue figures, smuggling methods and routes, and proposes four schemes to suppress the trade or force the Duke of Atholl to sell the Island to the Crown.