A detailed letter describing the herring fishery as the staple industry of the Isle of Man, including fish species, boat construction, fishing practices, revenue customs, curing methods, and export markets. Accompanied by a poem celebrating the herring migrations and fishermen. Provides economic data on herring duties paid to the Duke of Athol (1760–1765) and export bounties (1787–1790), directly relevant to understanding the island's economy before and after the Revestment.