Official report by Charles Lutwidge (Receiver General) to the Treasury Lords on the condition of Manx harbours and ports, including detailed accounts of repairs and maintenance at Douglas, Peel, Ramsey, Darby Haven, and Castletown. Includes financial accounts of harbour fund receipts and disbursements, and commissioners' observations certifying the works undertaken. Demonstrates post-Revestment infrastructure investment and administrative procedures under the 1765 arrangement.