Charles Lutwidge, Receiver and Surveyor General of the Isle of Man, submits proposals to the Lords of the Treasury regarding illicit trade in Guernsey and the Channel Islands. The document compares current smuggling in Guernsey to the pre-Revestment smuggling trade of the Isle of Man, detailing the importation of Danish rum via Guernsey and the activities of major smuggler Taubman. It argues for trade regulations to suppress foreign spirits smuggling.