# Manx Primary Source Archive — Transcription

**Source image:** `20260219_142343.jpg`  
**Transcribed:** 2026-02-25 19:26  
**Method:** Automated (Claude Batch API — claude-opus-4-6)

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Dunkeld 20 Septem^r. 1764

My Lords

I have last post the Honour to receive your Lordships Letter
of the 12^th. acquainting me that not having an opportunity of informing
yourselves of the Value of the Isle of Man; That you cannot possibly fix upon a
price which as Trustees for the Public you should think yourselves authorized to
propose, and desiring me if I now intend to treat for the Sale of the Island that
I should Transmitt an exact and accurate Rental of the Revenue thereof,
specifying the several kinds of which it consists, the annual amount of each, and
with respect to any Customs or Impost Duties which I may receive, the several
Species of Goods on which they are levied, the Rates at which they are paid, and
the annual amount arising from each species respectively. —

In answer to this I must beg leave to repeat what I writ in my
last Letter to your Lordships, that having been so short a time in possession of
the Isle of Man, and never having had the least thoughts of a Sale till I
received your first letter, it is impossible for me at present either to form a just
Idea what I should look upon as an adequate value for it, or to transmitt to
your Lordships so accurate an Account of the Revenues as could be relied on. —

As neither your Lordships or myself are at present fully enough informed
of the value of the Isle of Man to make any proposals, I apprehend no material
detriment can attend the Public by your delaying this Treaty a few months longer.

I intend going there next Summer, and at my return hope to be enabled
to give in such proposals as will appear Equitable to your Lordships. I am
My Lords
Your Lordships
Most Obedient Humble Servant
Atholl

MS 09707|6|338

AP 42B - 17