An account of subsistence payments made to customs officers and boatmen sent from Carlisle and Whitehaven to the Isle of Man by Charles Lutwidge following the 1765 Parliamentary Act to suppress illicit trade. The document details individual officer wages, daily rates (2s 6d), and ancillary costs including victualling and expresses, totalling £907 4s 3½d. It directly evidences the Treasury's operational expenditure on customs enforcement immediately after the Revestment Act.