A letter from J Freemantle at the Customhouse London (12 Jan 1765) reporting the Treasury Commissioners' dismissal of complaints about fraudulent practices in the Isle of Man, following investigation by Charles Lutwidge (Surveyor General). The document includes related correspondence from September 1764 detailing investigations by Thomas Wilson into smuggling and alleged involvement of customs vessels (the Lurcher, Hornet, Ranger, and other cutters) in contraband trade. It provides evidence of systematic corruption among revenue officers and reveals the scale of smuggling operations.