Official report by Charles Lutwidge, Receiver General, to the Treasury Lords on the state, condition, and maintenance of harbours across the Isle of Man (Douglas, Peel, Ramsey, Darby Haven, Castletown) following the 1772 Harbours Act. Includes financial accounts and commissioners' observations on repairs and improvements. Directly post-dates the 1765 Revestment and reflects the establishment of Westminster-administered island infrastructure.