A detailed proposal by Charles Lutwidge, Receiver and Surveyor General of Isle of Man, submitted to the Lords of the Treasury describing illicit trade in Guernsey (similar to pre-Revestment Manx smuggling) and recommending regulatory measures. Highlights the continuation of smuggling networks post-Revestment, particularly the Danish rum trade through agents like Taubman and Parr, and its impact on North American colonial commerce and Irish provision prices.