42 8 
I S L 
three fhillings; for all other dogs, fixperscp. This tax 
produces from 60!. to 8ol. By tbcfe means is annually 
railed the fum of nearly 1000I. for making and repairing 
high-roads. 
The general divifion of tithes is three-fold; one to the 
bifhop, one to the lord-proprietor, where not granted 
away, and the remaining one to the incumbent. The pa¬ 
rities of Braddon and Rufhen are exceptions to this or¬ 
der, the bifhop having one-third, and the lord-proprietor 
two. Tiie incumbents have alfo glebe-lands and fome 
fees, the former arifing from private donations of charita¬ 
ble and religious people, of whom bifhop Wilfon was the 
chief. Some of the eftates are tithe-free, the owners hav¬ 
ing purchafed the tithes of one of the lord-proprietors, 
who was authorifed to fell them by an aft of the Englilh 
parliament. Others pay a modus, ufually a very final 1 
one, in lieu of payment in kind. The Calf of Man does 
not pay any tithe ; nor fhould it do fo, fince it lias not 
any church or minilter to fupport. It is alio free, and 
juftly fo, from all internal taxes, having no highways of 
its own, and receiving little advantage from thofe on the 
main land. There was formerly a tithe upon all frefh fifli 
landed; upon ale brewed; and a tithe of twopence a-year 
upon every man who was engaged in any fcience or oc¬ 
cupation, even if he tiled it only three times in a year. 
The tithes of a parifh are frequently farmed by one per- 
fon, who finds it his intereft to make a composition with 
the farmers individually. Thofe of Ruflien parifh are 
now let for 150I. per annum, and this is thought to be 
Superior to an average of all the pariflies. * 
/The clergy are entitled to a few' perquifites, fuch as 
church-mortuaries of eight fhillings from any deceadent 
leaving twenty fhillings or upwards in perfonal effeiSls. 
The clerk had fourpence a-year for every plough, and 
one penny from every perfon who did not keep a plough, 
and alfo a trifling mortuary. Thefe fums are now railed, 
and have fome others added to them. The coroner was 
entitled to fourpence a-year for every quarter-land, and 
to one penny for every mill, intack, or cottage. Moll of 
the civil officers have fome fee from the perfon employing 
them. 
The other public fervices are the civil and military 
eftablifhments of the country, and the making and repair¬ 
ing of harbours, paid for, flnce the revefting-aft, by the 
Britifli government, who, on the other hand, have the re¬ 
ceipt of the cuftom-houfe revenue. 
In 1767 aManks poll-office was eftablifhed; and all re¬ 
gulations relative to the poft-office of Great Britain were 
extended to this illand. It was ordered, that a packet 
fhould fail w’eekly between Whitehaven and Douglas. 
The poftage of each fingle letter was, at firft, twopence; 
but, when the rates of poftage were increafed throughout 
Great Britain, this fum w'as railed to threepence. 
From the fide of the ifland to the year 1792, the expen¬ 
diture of the ifland was equal to or greater than the reve¬ 
nue. In or about the year 1792, his majefty appointed 
five commiflioners to inquire into the flate of the Ifle of 
Man. Thefe, on arriving in the ifland, were joined by a 
committee of the keys. Their report, printed, at a future 
period, for the ufe of both houfes of parliament, throws 
confulerable light upon the fubjech It gives the follow- 
ing ftatement of the amount of cuftom-dues for the year 
1790 : 
Collefled at Douglas Port - - - £ 2795 o iof 
Derby Haven - - - - 104 9 5^ 
Peel -------- 31 19 2 1 
.Ramfey ------ 86 19 4I 
3016 8 11 
This account doesmot include harbour-dues, amounting 
to about 300I. per annum, and the herring-cuftom, about 
iool. per annum, appropriated to the repairs of the har¬ 
bours; nor does it include the rent of the falmon-fifheries, 
22I. per annum, nor the revenue of the poft-office, amount¬ 
ing to the net Sum of between 200I. and 300I. The ex- 
I S L 
penditnre of the fame year, exclufive of the barbours, was 
3272!. as. ad. 
I he duke of Athol afferted, in the allegations fubmit- 
ted the houfe of commons in the year 1790, that, for 
the 70,000k received, he had given up an income of 8000I 
per annum. The ftatement juft given is fuflicient to fnow 
that it was derived almoft, if not quite, exclulively from 
his dues on the fmuggling-trade. Ail other branches of 
trade were, at this time, greatly increafed ; the duties 
were heavier; and ftill the cuftom-houfe revenue was ex¬ 
ceeded by the expenditure. Upon the fubjeft of the 
Athol claims, therefore, we need not repeat what we have 
already faid. 
ISLE de MOINES, an ifland of France, in lake Mor- 
bihan, with a town : five miles fouth-fouth-weft of Vannes. 
ISLE de NOE', a town of France, in the department 
of the Gers : five miles north of Mirande. 
ISLE PLATE, a Small ifland in the Englifh Channel, 
near the coaft of France. Lat. 48. 53. N. Ion. 3. 24. W. 
ISLE ROYAL', on the north-weft fide of Lake Supe¬ 
rior, lies within the territory of the United States north- 
weft of the Ohio, is about one hundred miles long, and 
in many places about forty broad. The natives fuppole 
that this aVid the other iflands in the lake are the refidence 
of the Great Spirit. 
ISLE of SKYE, one of the greateft of the Weftern 
Iflands of Scotland, fo called from Skianack, which in the 
Erfe dialed! figniffes winged, becaufe the two promonto¬ 
ries of. Valetnels and Toternifh, by which it is bounded 
on the north-weft and north-eaft, are Suppofed to refemble 
wings. The ifland lies between the fhire of Rofs and the 
weftern part of Lewis. According to the computation 
of Mr. Pennant, Dr. Johnfon, and Dr. Campbell, it is 
Sixty miles in length, and nearly the Same in width where 
broadeft; according to others it is fifty miles in length, 
and in fome places thirty broad. The ifland of Skye was 
formerly divided between two proprietors; tire Southern 
part belonged to the laird of Macleod, faid to be lineally 
defcended from Leod fon to the black prince of Mari; 
but part of this divifion is fallen into other hands : the 
northern diftrift is the property of lord Macdonald, whofe 
anceftor was Donald king or lord of the ifles, and chief 
of the numerous clan of Macdonalds, who are counted 
the moft warlike of all the Highlanders. Skye is part of 
the fhire of Invernefs, and formerly belonged to the dio- 
cefe of the Ifles: on the fouth it is parted from the main 
land by a channel three leagues in breadth; though, at 
the ferry of Glenelg, it is fo narrow that a man may be 
heard calling for the boat from one fide to the other. 
Skye is well provided with a variety of excellent bays and 
harbours. 
The face of the country is roughened with mountains. 
Some of which are fo high as to be covered with fnow on 
the top at Midfummer; in general, their fides are clothed 
with heath and grafs, which afford good pafturage for 
fheep and black cattle. Between the mountains there are 
fome fertile valleys, and the greater part of the land to¬ 
wards the fea-coaft is plain and arable. The ifland is 
well watered with a great number of rivers, above thirty 
of which afford falmon ; and fome of them produce black 
mufcles in which pearls are bred, particularly the rivers 
Kilmartin and Ord. Martin was affured by the proprie¬ 
tor of the former, that a pearl hath been found in it va¬ 
lued at 20I. fterling. Here is alfo a confiderable number 
of frefh-water lakes well ftored with trout and eels. The 
largeft of thefe lakes takes its denomination from St. Co- 
lumba, to whom is dedicated a chapel that Hands upon a 
fmall ifle in the middle of the lake. Skye likewife affords 
feveral cataradls, that roar down the rocks with great im- 
petuofity. That the ifland has been formerly covered 
with woods, appears from the large trunks of fir and 
other trees daily dug out of the bogs and peat-marfhes in 
every part of the country. 
From the height of the hills, and proximity of the fea, 
the air feldoin continues long of the fame temperature: 
1 fometiraes' 
