Chapter XXXIII: Appendix: , No. IX (1)

REPORT TO THE COMMISSIONERS OF NORTHERN LIGHTHOUSES, FOR THE YEAR 1846; WITH APPENDICES. BY ALEXANDER CUNINGHAM, W.S., SECRETARY TO THE BOARD.

The gross amount of DUTIES received from Shipping in the year to 31st December 1846, as per detailed State appended hereto (No. I., p. 429), is £46,001 : 11 : 2⁶⁄₈.

The COMMISSION paid to Collectors in the same period is £2401 : 7 : 3⁴⁄₈, and Repayments of Duties erroneously charged, &c., £218 : 16 : 10²⁄₈, making the nett amount of Duties for the year £43,381 : 7 : 1, as also appears from State, No. I., p. 429.

The nett amount of Duties in the year 1845 was £52,391 8 4
While that received in 1846 is 43,381 7 1
-------------
Making a DEFICIENCY in the year of £9,010 1 3

Whereof--

Half-year to 30th June, £2350 9 1
Ditto to 31st December, 6659 12 2
----------- £9,010 1 3
=========================

It is to be observed, however, that during the currency of this year, two reductions in the amount of Light-duties, resolved upon by the BOARD, have come into operation.

1. The first of these reductions was one halfpenny per ton (or one-half of the amount leviable by Statute) for the Bell Rock Light; one farthing per ton (or one-half of the amount leviable) for each of the Lights of Corsewell and Mull of Galloway; and one-eighth of a penny per ton (or one-fourth of the amount leviable) for Pladda Light. These reductions were in operation during the first half of the year 1846. They were estimated to produce a deficiency in the annual Revenue of £5160, which, for the half-year, gives £2580. The actual deficiency in the amount levied for the first half of 1846, over that levied in the corresponding period of the preceding year, was £2350 : 9 : 1, being still £230 under the estimated amount.

2. The BOARD came to the resolution of making such a further reduction as should, including the previous one, give an aggregate abatement to the Coasting Trade, for each of the Lighthouses, of 50 per cent., that is, the amount leviable for each of the Lights being, previous to the first reduction, one halfpenny per ton, was reduced for the Coasting Trade to one farthing per ton; the amount for the Bell Rock and Skerryvore Lights, being one penny, was reduced to one halfpenny per ton. This reduction commenced on the 1st day of July 1846, and has consequently been in operation during the last half of that year. It was estimated to produce a deficiency in the annual revenue of the Board of £14,394 : 14 : 5, which, for the half-year, gives £7197 : 9 : 2. The actual deficiency in the amount levied for the last half of 1846, over that levied in the corresponding period of the preceding year, was £6659 : 12 : 2, being £540 under the estimated amount.

It is also proper to observe, that while there is the above
deficiency in Receipts of the year 1846, as contrasted with
1845, of £9010 1 3

There was a surplus Receipt of the year 1845, as
contrasted with 1844, amounting to 6612 17 8
-----------
Making the DEFICIENCY in 1846, as contrasted with the
RECEIPTS of 1844, upon which the calculations of the Board
were founded, only £2397 3 7
===========

On the other hand, the greater reduction having been in operation only during half the year, a greater deficiency in the Revenue must be looked for in future years.

The Light-Duties in 1845 were contributed by 163,174 vessels in the Coasting Trade, giving an aggregate tonnage of 15,566,461, and by 45,612 vessels in Oversea Trade, giving an aggregate tonnage of 9,300,983.

The Light-Duties in 1846 have been contributed by 163,166 vessels in the Coasting Trade, giving an aggregate tonnage of 15,926,634, and by 50,324 vessels in the Oversea Trade, giving an aggregate tonnage of 9,577,478.

A contrast of these statements shews an increase in the Coasting Trade of 1846 in tonnage of 360,173, with eight fewer vessels; and in the Oversea Trade an increase of 4712 vessels, with a tonnage of 276,495.

These results (somewhat singular in their relative amounts) establish the important fact, that, though there is a deficiency in the revenue of the Board, it truly arises from the reductions in the Duties, and not from any reduction in the Shipping.

For the information of the Board, there will be found appended (p. 433) a statement shewing the progressive increase of tonnage during the last four years.

The amount of Duties received in the year 1846, as
above, is £46,001 11 2⁶⁄₈
While the Ordinary Expenditure of the Board has been 32,063 6 3
----------------
Giving a Surplus Receipt for the year to meet
Extraordinary Expenditure of (see State, No. II.,
p. 432) £13,938 4 11⁶⁄₈
================
But the total Expenditure of the Board in the Year
has been £60,374 15 9²⁄₈
From which if there be deducted the Gross Receipts,
per page 425, 47,895 8 8⁶⁄₈
----------------
It gives a Balance superexpended beyond the surplus
of the year of £12,479 7 0⁴⁄₈

The Balance on hand at 31st March 1846
was £42,069 6 10
While that on hand at 31st March 1847
is 29,589 19 9⁴⁄₈
----------------
Difference equal to superexpenditure, £12,479 7 0⁴⁄₈
================

There has been expended on the various Works in progress, prior to the year 1846 and in that year, as follows:--

+----------------------+-------------+--------------+----------------+
| | Prior | | |
| | to 1846. | In 1846. | TOTAL. |
+----------------------+-------------+--------------+----------------+
|Skerryvore Lighthouse | | | |
|Works |£93,576 10 0| £227 8 2 |£93,803 18 2 |
| Add Bo-Pheg Beacon | 416 10 7| 25 10 1 | 442 0 8 |
| +-------------+--------------+----------------+
| |£93,993 0 7| £252 18 3 |£94,245 18 10 |
|Covesea Lighthouse | | | |
|Works | 9,523 17 6|1,109 5 4 | 10,633 2 10 |
|Cromarty Ditto | 2,895 18 8| 342 9 3 | 3,238 7 11 |
|Chanonry Ditto | 2,832 16 1| 405 7 8 | 3,238 3 9 |
|Ardnamurchan Ditto | 296 2 2|2,343 17 6 | 2,639 19 8 |
|Laggan Spur Beacon | ... ... | 748 10 6 | 748 10 6 |
|Island Glass New | | | |
|Buildings and | | | |
|Inclosures | 3,064 15 3|1,797 3 5¹⁄₂| 4,861 18 8¹⁄₂|
|Nosshead Lighthouse | | | |
|Works | ... ... |1,467 6 1 | 1,467 6 1 |
|Loch Ryan Ditto | ... ... | 829 12 9¹⁄₂| 829 12 9¹⁄₂|
|Pentland Skerries New | | | |
|Works | ... ... |3,135 17 5¹⁄₂| 3,135 17 5¹⁄₂|
|Ditto Dioptric Light | ... ... |2,037 11 4 | 2,037 11 4 |
|Renewal of Fixed | | | |
|Lights | ... ... |3,035 14 4 | 3,035 14 4 |
|Buoys, &c. | ... ... |1,549 14 11¹⁄₂| 1,549 14 11¹⁄₂|
|Campbeltown Beacons | ... ... | 17 4 10 | 17 4 10 |
|Lappock Beacon | ... ... | 8 12 5 | 8 12 5 |
|Startpoint New Works | ... ... | 5 19 4 | 5 19 4 |
|Elie or Vows Beacon | ... ... | 205 5 8 | 205 5 8 |
|Whiteness Beacon | ... ... | 152 5 8 | 152 5 8 |
|Longman’s Point Ditto | ... ... | 164 15 6 | 164 15 6 |
|Loch Ryan Ditto | ... ... | 152 5 9 | 152 5 9 |
|Brist Beacon | 734 2 9| 8 12 5 | 742 15 2 |
|Mull of Kintyre Dykes | | | |
|and Road | 586 14 4| 647 17 9 | 1,234 12 1 |
+----------------------+-------------+--------------+----------------+

There has been expended on the new Steamer “Pharos,” £18,977 : 6 : 7.

The COMMISSIONERS have purchased a House at Crail for £105 : 19 : 4 for the use of the Boatmen attending at the Isle of May.

The attention of the COMMISSIONERS is called to the circumstance that a complete change has been made this year in the mode of stating the Accounts. The Accounts are now, for the first time, concentrated in the Secretary’s department, and for every item entered in the subjoined abstract, reference is now, and will hereafter, be made to a page of the Ledger containing a detailed account vouching the charge. Following out this arrangement, the account has been branched into three heads or divisions. The first head comprises the _ordinary_ expenses of the Lighthouses. In this branch it has been thought right to state separately, under the head of the Isle of May, the interest on the debt to Government, being the balance of the price of the Island. The second head comprises the ordinary expenses of the Board, not in the first instance chargeable against any particular Lighthouse, but falling to be afterwards allocated in the final view of the Receipt and Expenditure of each Lighthouse. This branch is again subdivided so as to shew--

1. The Expense of Collection.

2. Repayments, &c. of Light-Duties overcharged.

3. The Expense of the Establishment, including Salaries, Stationery,
&c.

4. The Shipping Establishment.

5. Beacons and Buoys--ordinary maintenance.

6. The Storehouse, Leith.

7. Charities and Superannuations.

8. Miscellaneous Payments.

The last division of the abstract comprises what is termed the _extraordinary_ expenditure, that is, the expense of New Works and others not falling to be allocated upon the Lighthouses.

* * * * *

In effecting this change, various payments which appeared in the former abstracts will not now be found in the present, such as Rents and Feu-duties, which are now charged to the respective Lighthouses for which they are paid; the Storekeeper’s Salary, which is stated in the Storehouse Account; the Office-Keeper’s, in the Office Account, &c., and the Salaries of the Officers of the Board will be found under the head of Edinburgh Establishment.

ABSTRACT _of the_ RECEIPTS _and_ PAYMENTS _on Account of the_ DUTIES _levied for the_ NORTHERN LIGHTHOUSES _for the year 1846._

+--------------------------------------------------------------------+
| RECEIPTS. |
| +----------------+
|I. GROSS AMOUNT of the Duties received for 1846, | |
| per State, No. I. p. 429, |£46,001 11 2⁶⁄₈|
| | |
| Which has been received in the following | |
| proportions for each Lighthouse, as appears from| |
| State, No. II., pp. 430-3, viz.:-- | |
| +----------------+ |
| 1. Inchkeith, | £2524 9 2²⁄₈| |
| 2. Isle of May, | 3825 8 5⁴⁄₈| |
| 3. Bell Rock, | 5342 15 5⁴⁄₈| |
| 4. Girdleness, | 2458 4 5⁴⁄₈| |
| 5. Buchanness, | 1880 1 3⁴⁄₈| |
| 6. Kinnairdshead, | 1744 11 3⁴⁄₈| |
| 7. Tarbetness, | 329 17 4⁶⁄₈| |
| 8. Sumburghhead, | 286 18 2⁶⁄₈| |
| 9. Startpoint, | 1154 5 4²⁄₈| |
| 10. Pentland Skerries, | 1370 10 5⁶⁄₈| |
| 11. Dunnethead, | 1311 1 10²⁄₈| |
| 12. Capewrath, | 1278 9 9 | |
| 13. Island Glass, | 679 1 10⁶⁄₈| |
| 14. Barrahead, | 1063 3 2⁶⁄₈| |
| 15. Skerryvore, | 2090 11 3⁴⁄₈| |
| 16. Lismore, | 239 11 4 | |
| 17. Rhinns of Islay, | 1414 5 8⁶⁄₈| |
| 18. Mull of Kintyre, | 1549 0 1 | |
| 19. Pladda, | 2762 14 3⁷⁄₈| |
| 20. Corsewall, | 2811 5 3⁶⁄₈| |
| 21. Mull of Galloway, | 2823 19 8⁶⁄₈| |
| 22. Little Ross, | 1187 7 9⁴⁄₈| |
| 23. Point of Ayre, | 1755 17 5⁴⁄₈| |
| 24. Calf of Man (two | | |
| Lights), | 3839 2 11²⁄₈| |
| 25. Covesea Skerries, | 193 7 0 | |
| 26. Cromarty, | 27 14 11 | |
| 27. Chanonry, | 57 15 1 | |
| +----------------+ |
| |£46,001 11 3⁷⁄₈| |
| DEDUCT fractions short | | |
| credited by Bankers, | 0 0 1¹⁄₈| |
| +----------------+ |
| As above,|£46,001 11 2⁶⁄₈| |
| +================+ |
| | | |
|II. MISCELLANEOUS RECEIPTS-- | | |
| | | |
+-------+ | | |
| Folio | | | |
| in | | | |
|Ledger.| | | |
+-------+ | | |
|32 & 73|Rent of Stable behind the | | |
| |Office, | £18 0 0 | |
| 73 |Do. of Small Houses at | | |
| |Arbroath, | 5 5 0 | |
| 33 |Proceeds sale of Regent | | |
| |Tender, | 485 14 3 | |
| 32 |Composition of 1s. 6d. per| | |
| |pound from the Trustee on | | |
| |Andrew Greig’s Bankrupt | | |
| |Estate, on a claim of | | |
| |£340, 11s. 8d. and | | |
| |Expenses arising from an | | |
| |evasion of Light-dues, | 27 0 9 | |
| 30 |Price of Lighter sold to | | |
| |Kirkcaldy Harbour | | |
| |Commissioners, | 60 0 0 | |
| 74 |Do. do. to Leith Shipping | | |
| |Company, | 45 0 0 | |
| 40 |Do. of Horse sold at | | |
| |Barrahead, | 10 0 0 | |
| ... |Do. of an Ass sold at | | |
| |Inchkeith, | 0 9 6 | |
| 149 |Do. of Articles sold at | | |
| |Skerryvore, | 126 5 10 | |
| 73,75,|Fines imposed on Light- | | |
| & 315 |keepers, received, | 13 1 8 | |
| 74 |Sum received from the | | |
| |General Post-Office, for | | |
| |the maintenance of the | | |
| |Harbour Light at | | |
| |Portpatrick for the year | | |
| |1845, | 136 10 9 | |
|40 & 75|Interest received from | | |
| |the Royal Bank on money | | |
| |deposited, | 966 9 9 | |
| | | | |
| | SUM, +----------------+ 1893 17 6 |
| | +----------------+
| | SUMS OF RECEIPTS carried to | |
| | ABSTRACT, page 425, |£47,895 8 8⁶⁄₈|
| | =================+================+
| | |
+-------+------------------------------------------------------------+
| PAYMENTS. |
+-------+------------------------------------------------------------+
| Folio | BRANCH I.--ORDINARY EXPENSES of the BOARD, being the |
| in | Maintenance of the Lights for the year, viz:-- |
|Ledger.| |
+-------+ +----------------+
| |1. LIGHTHOUSES-- | |
| 326 | 1. Inchkeith, | £583 5 10¹⁄₂|
| | +----------------+ |
| 327 | 2. Isle of May, | £702 3 9 | |
| | Isle of May, Year’s | | |
| | Interest to | | |
| | Government, | 250 0 0 | |
| | +----------------+ 952 3 9 |
| 355 | 3. Bell Rock, | 989 1 3¹⁄₄|
| 329 | 4. Girdleness, | 548 18 1 |
| 330 | 5. Buchanness, | 623 5 3 |
| 331 | 6. Kinnairdshead, | 578 10 0¹⁄₂|
| 332 | 7. Tarbetness, | 574 11 11 |
| 333 | 8. Sumburghhead, | 597 5 3³⁄₄|
| 334 | 9. Startpoint, | 347 0 8 |
| 335 | 10. Pentland Skerries (two Lights), | 851 8 11 |
| 336 | 11. Dunnethead, | 470 19 7¹⁄₂|
| 337 | 12. Capewrath, | 587 6 11¹⁄₄|
| 338 | 13. Island Glass, | 515 2 10¹⁄₄|
| 339 | 14. Barrahead, | 594 3 10¹⁄₂|
| 357 | 15. Skerryvore, | 1122 0 7 |
| 340 | 16. Lismore, | 515 14 2¹⁄₄|
| 341 | 17. Rhinns of Islay, | 569 12 7³⁄₄|
| 342 | 18. Mull of Kintyre, | 554 17 10¹⁄₂|
| 343 | 19. Pladda, | 584 10 10 |
| 344 | 20. Corsewall, | 465 13 4 |
| 345 | 21. Mull of Galloway, | 517 0 5¹⁄₂|
| 346 | 22. Little Ross, | 516 18 6¹⁄₄|
| 347 | 23. Point of Ayre, | 409 1 4¹⁄₂|
| | +----------------+ |
| 348 | 24. Calf of Man (High | | |
| | Tower), | £394 4 7 | |
| 354 | 25. Calf of Man (Low | | |
| | Tower), | 419 14 10 | |
| | +----------------+ 813 19 5 |
| 351 | 26. Covesea Skerries, | 419 16 8¹⁄₂|
| 358 | 27. Cromarty, | 339 17 3 |
| 353 | 28. Chanonry, | 284 7 1 |
| 350 | 29. Loch Ryan, | 176 5 7 |
| | +----------------+
| | SUM,--Carried to ABSTRACT, p. 425, |£16,103 0 2³⁄₄|
| | ==================+================+
| | |
| | BRANCH II.--ORDINARY EXPENSES falling to be allocated upon |
| | each Lighthouse-- |
| | |
| |1. EXPENSE of COLLECTION-- +----------------+
| | To paid Commission to Collectors, per | |
| | State, No. I. p. 429, | £2401 7 3⁴⁄₈|
| | To paid Commission to Bankers, | 115 3 7 |
| | +----------------+
| | | £2516 10 10⁴⁄₈|
| |2. REPAYMENTS, &c., of LIGHT-DUTIES | |
| | OVERCHARGED, | 218 16 10²⁄₈|
| | | |
| |3. ESTABLISHMENT IN EDINBURGH-- | |
| | +----------+---------------+ |
| | Engineer, ³⁄₄| | | |
| | Salary at | | | |
| | £900, |£675 0 0| | |
| | Engineer, ¹⁄₄| | | |
| | Salary at | | | |
| | £1200, | 300 0 0| | |
| | +----------+ £975 0 0 | |
| | Secretary, | 500 0 0 | |
| | Accountant, Salary to | | |
| | 8th July, when he died, | 84 12 0 | |
| | +----------+ | |
| | Superinten- | | | |
| | dent of | | | |
| | Light- | | | |
| | keepers, ³⁄₄ | | | |
| | Salary at | | | |
| | £145, |£108 15 0| | |
| | Superinten- | | | |
| | dent of | | | |
| | Light- | | | |
| | keepers, ³⁄₄ | | | |
| | Salary at | | | |
| | £210, | 52 10 0| | |
| | +----------+ 161 5 0 | |
| | | | |
| | +----------+ | |
| | Foreman of | | | |
| | Lightroom | | | |
| | repairs, ³⁄₄ | | | |
| | Salary at | | | |
| | £110, | £82 10 0| | |
| | Foreman of | | | |
| | Lightroom | | | |
| | repairs, ¹⁄₄ | | | |
| | Salary at | | | |
| | £140, | 35 0 0| | |
| | +----------+ 117 10 0 | |
| | Engineer’s Clerk, ¹⁄₄ | | |
| | Salary (formerly paid by| | |
| | Engineer), | 32 10 0 | |
| | Examiner of Accounts, | | |
| | from 8th January to | | |
| | Candlemas, | 17 2 6 | |
| | First Clerk in | | |
| | Secretary’s Department, | | |
| | ¹⁄₄ Salary, | 25 0 0 | |
| | Second Clerk in | | |
| | Secretary’s Department, | | |
| | ¹⁄₄ Salary, | 25 0 0 | |
| | Officer (now conjoined | | |
| | with Housekeeper), ¹⁄₄ | | |
| | Salary, | 5 0 0 | |
| | Payments to two Clerks | | |
| | in Accountant’s | | |
| | Department, to cease at | | |
| | Whitsunday in | | |
| | consequence of the | | |
| | appointments in | | |
| | Secretary’s Department, | 174 6 0 | |
| | Interim Accountant, per | | |
| | minute of the Board, | | |
| | until Examiner of | | |
| | Accounts was appointed, | 105 0 0 | |
| | Office, including Porter| | |
| | and House-Servants’ | | |
| | Wages, House Expenses, | | |
| | Taxes, Books for | | |
| | Library, &c., | 910 10 3¹⁄₂| |
| 279 | +---------------+ 3132 15 9¹⁄₂|
| | | |
| |4. SHIPPING ESTABLISHMENT--+---------------+ |
| 132 | Pharos Steam-Vessel, | £3790 1 11³⁄₄| |
| 133 | Prince of Wales, Bell | | |
| | Rock Tender, | 954 10 2 | |
| 135 | Francis, Skerryvore | | |
| | Tender, | 920 17 6¹⁄₂| |
| 137 | Regent Tender (now | | |
| | sold), | 259 3 7 | |
| | +---------------+ 5924 13 3³⁄₄|
| | | |
| |5. BEACONS and BUOYS--Expense of Ordinary | |
| | Maintenance, | 91 7 0 |
| | | |
| |6. STOREHOUSE, LEITH, including | |
| | Storekeeper’s Salary, Taxes, Freight of | |
| | Stores, &c., viz:-- | |
| | +----------+---------------+ |
| | Salary, ³⁄₄, | £40 13 0| | |
| | Salary, ¹⁄₄, | | | |
| | at £100 per | | | |
| | annum, | 25 0 0| | |
| | +----------+ £65 13 0 | |
| | Expenses of House, | | |
| | Packing Stores, &c., | 145 9 7¹⁄₄| |
| 184 | Freight of Stores, | 133 4 3¹⁄₂| |
| | +---------------+ 344 6 10³⁄₄|
| | | |
| |7. CHARITIES and SUPERANNUATIONS to RETIRED| |
| | SERVANTS of THE BOARD, viz.:-- | |
| | 1. Prior to the last Act of Parliament--| |
| | +---------------+ |
| | William Tweedy, one | | |
| | year’s Annuity, | £20 0 0 | |
| | Mrs Leask, one year’s| | |
| | Annuity, | 10 0 0 | |
| | Hugh Rose, one year’s| | |
| | Annuity, | 20 0 0 | |
| | Jane Walker, one | | |
| | year’s Annuity, (died| | |
| | March 13, 1847), | 6 6 0 | |
| | Euphemia Poole, one | | |
| | year’s Annuity, | 5 0 0 | |
| | +---------------+ 61 6 0 |
| | 2. Since last Act, viz.:+---------------+ |
| | Robert Stevenson, | | |
| | Esq., late Engineer, | £580 0 0 | |
| | Matthew Harvie, | | |
| | Light-keeper, | 69 7 6 | |
| | John Bruce, late | | |
| | Officer, | 13 0 0 | |
| | George Kirk, Light- | | |
| | keeper, | 40 0 0 | |
| | John Watt, Light- | | |
| | keeper (died Dec. | | |
| | 1846), | 41 12 6 | |
| | William Heddle, | | |
| | Light-keeper, | 17 15 0 | |
| | Robert Selkirk, | | |
| | Light-keeper (died | | |
| | Jan. 1847), | 20 16 4 | |
| | Andrew Adamson, | | |
| | Light-keeper | 47 0 0 | |
| | James Brown jun., | | |
| | Light-keeper | 29 11 8 | |
| | William Soutar, | | |
| | Light-keeper | 48 10 0 | |
| | John Murray, late | | |
| | Boatman, Isle of May,| 18 6 8 | |
| | David Lyall, Light- | | |
| | keeper, | 43 0 0 | |
| | Thomson Milne, Light-| | |
| | keeper | 64 1 0 | |
| | David Laughton, | | |
| | Light-keeper | 47 10 0 | |
| | Alexander Burnett, | | |
| | Light-keeper | 45 0 0 | |
| | James Wallace, | 34 0 0 | |
| | John Miller | | |
| | (proportion till date| | |
| | of death), | 11 12 0 | |
| | Mrs Duncan, late | | |
| | Housekeeper, | | |
| | three-quarters, | 10 10 0 | |
| | John Scott, late | | |
| | Mate, Prince of | | |
| | Wales, quarter to | | |
| | Martinmas last, | 22 10 8 | |
| | C. Cunningham, Esq., | | |
| | late Secretary, from | | |
| | 21st December to | | |
| | Candlemas, | 45 7 3 | |
| | +---------------+ 1249 9 11 |
| |8. MISCELLANEOUS EXPENSES not appropriated | |
| | to any Particular Head, | 2420 19 5 |
| | Being-- | |
| | +---------------+ |
| | 1. For Educating | | |
| | Expectant Light- | | |
| | keepers, being their| | |
| | Travelling Charges | | |
| | and Subsistence, | £84 16 0 | |
| | 2. Travelling Expenses | | |
| | of the Board, | 128 18 11 | |
| | 3. Travelling Expenses | | |
| | of Officers on the | | |
| | Business of the | | |
| | Board, | 513 3 9 | |
| | 4. Half-yearly Dinner | | |
| | Bills, £69, 5s., and| | |
| | £86 : 2 : 6, | 155 7 6 | |
| | 5. Advertising | | |
| | Reduction of Duties,| 90 10 10 | |
| | +----------+---------------+ |
| | 6. Printing | | | |
| | Expenses,| | | |
| | viz., New| | | |
| | Tables, | | | |
| | Notices, | | | |
| | Circu- | | | |
| | lars, | | | |
| | &c., |£173 5 7| | |
| | Printing | | | |
| | Expenses,| | | |
| | 500 vols.| | | |
| | Collec- | | | |
| | tor’s | | | |
| | Receipt | | | |
| | Books, | | | |
| | &c., | 146 19 6| | |
| | Printing | | | |
| | Expenses,| | | |
| | Annual | | | |
| | List of | | | |
| | Light- | | | |
| | houses, | | | |
| | &c., | 207 10 10| | |
| | Printing | | | |
| | Expenses,| | | |
| | “Steven- | | | |
| | son on | | | |
| | Lenses,” | | | |
| | and | | | |
| | Expenses | | | |
| | connected| | | |
| | with | | | |
| | Lenses, | 31 1 5| | |
| | +----------+ 558 17 4 | |
| | 7. Making Oil Casks, | | |
| | and Cooperage of old| | |
| | do. | 145 11 2 | |
| | 8. Postages and | | |
| | Carriage of Parcels,| 120 18 10 | |
| | 9. Messrs Cuningham and| | |
| | Bell, W.S., Law- | | |
| | Agents, Account for | | |
| | Commissions to and | | |
| | Bonds by Collectors,| | |
| | &c., | 136 4 0 | |
| | 10. Messrs Spottiswoode | | |
| | and Robertson, | | |
| | Solicitors, London, | 57 11 8 | |
| | 11. Gratuity to Lewis | | |
| | Proctor, an | | |
| | occasional Light- | | |
| | keeper, who met with| | |
| | a severe Accident by| | |
| | a fall from the | | |
| | Lighthouse at | | |
| | Kinnairdshead, | 30 0 0 | |
| | 12. Medical Attendance | | |
| | on Keepers’ Families| | |
| | at Insulated | | |
| | Stations, | 26 17 0 | |
| | 13. Paid for Nomination | | |
| | to Edinburgh Royal | | |
| | Lunatic Asylum for | | |
| | Keeper’s Wife at | | |
| | Chanonry Lighthouse,| 12 10 0 | |
| | 14. Gratuities voted to | | |
| | aged Light-keepers | | |
| | to meet Insurances | | |
| | on their Lives, | 38 7 1 | |
| | 15. Sundry small Sums | | |
| | due by Light- | | |
| | keepers, connected | | |
| | with Insurances on | | |
| | their Lives, and | | |
| | Stamps for Premiums,| 37 2 8 | |
| | 16. R. W. Swinburne and | | |
| | Co., Newcastle, | | |
| | Plate-Glass, | 32 1 6 | |
| | 17. Paid for Temporary | | |
| | Lanterns during | | |
| | Repairs of | | |
| | Lighthouses, | 64 17 7 | |
| | 18. One Dozen Stamped | | |
| | Receipt-Books for | | |
| | Keepers’ Salaries, | | |
| | and Fees getting | | |
| | same Stamped in | | |
| | London, | 7 1 0 | |
| | 19. Expenses incurred by| | |
| | Henry Banks, tailor,| | |
| | in visiting the | | |
| | different | | |
| | Lighthouses, and | | |
| | taking “measures” | | |
| | for Clothing the | | |
| | Keepers, | 38 0 2 | |
| | 20. Periodicals | | |
| | furnished to the | | |
| | Keepers, | 4 14 7 | |
| | 21. A Copper Buoy, | 3 16 11 | |
| | 22. Repairs on Rankin | | |
| | Lighter, | 5 2 4 | |
| | 23. Account connected | | |
| | with Skerryvore | | |
| | Lighters, | 6 7 0 | |
| | 24. Models of Dioptric | | |
| | Light, | 83 13 1 | |
| | 25. Freight to London, | | |
| | Leith, Edinburgh, | | |
| | and Glasgow Shipping| | |
| | Company, | 3 1 5 | |
| | 26. Various small items | | |
| | for Lithographing, | | |
| | &c. &c., | 35 7 1 | |
| | +---------------+ |
| | SUM as on preceding page,| £2420 19 5 | |
| | +===============+----------------+
| | Carry forward,|£15,960 6 0²⁄₈|
| | ================+================+
| | |
| | +----------------+
| | ORDINARY EXPENSES brought forward, |£15,960 6 0²⁄₈|
| | | |
| |Which have been Allocated to each | |
| |Lighthouse in the proportions following, | |
| |as appears from State, No. II., pp. 430-3, | |
| |viz.-- | |
| | +---------------+ |
| | 1. Inchkeith, | £577 15 9²⁄₈| |
| | 2. Isle of May, | 941 8 6 | |
| | 3. Bell Rock, | 977 17 9 | |
| | 4. Girdleness, | 544 5 8 | |
| | 5. Buchanness, | 617 4 1⁶⁄₈| |
| | 6. Kinnairdshead, | 573 16 11²⁄₈| |
| | 7. Tarbetness, | 569 18 1²⁄₈| |
| | 8. Sumburghhead, | 591 11 8⁴⁄₈| |
| | 9. Startpoint, | 345 4 4⁴⁄₈| |
| | 10. Pentland Skerries, | 841 17 10⁴⁄₈| |
| | 11. Dunnethead, | 467 8 4 | |
| | 12. Capewrath, | 581 14 7²⁄₈| |
| | 13. Island Glass, | 510 15 6⁴⁄₈| |
| | 14. Barrahead, | 588 12 7 | |
| | 15. Skerryvore, | 1108 19 1 | |
| | 16. Lismore, | 511 15 4⁴⁄₈| |
| | 17. Rhinns of Islay, | 564 19 6⁶⁄₈| |
| | 18. Mull of Kintyre, | 550 3 10⁶⁄₈| |
| | 19. Pladda, | 579 15 2²⁄₈| |
| | 20. Corsewall, | 462 9 9⁴⁄₈| |
| | 21. Mull of Galloway, | 512 14 11⁴⁄₈| |
| | 22. Little Ross, | 512 14 11²⁄₈| |
| | 23. Point of Ayre, | 406 6 4⁴⁄₈| |
| | 24. Calf of Man (two | | |
| | Lights), | 805 8 7⁴⁄₈| |
| | 25. Covesea Skerries, | 417 3 1⁶⁄₈| |
| | 26. Cromarty, | 338 6 4⁶⁄₈| |
| | 27. Chanonry, | 283 2 8⁴⁄₈| |
| | 28. Loch Ryan, | 176 14 1 | |
| | As above, +---------------+ 15,960 6 0²⁄₈|
| | =================================================+
| | |
| | BRANCH III.--EXTRAORDINARY EXPENSES not Allocated to each |
| | Lighthouse:-- |
| | |
| | +----------------+
| 189 |To paid for new Steamer Pharos, | £7548 13 7 |
| 310 |Expense of Harbour Light at Portpatrick, | 129 17 4¹⁄₄|
| 182 |Expense connected with Skerryvore Book, | 199 18 0 |
| 33 |To paid for House in Crail for use of Isle | |
| |of May Boatmen, and Fees connected with | |
| |Purchase, | 105 19 4 |
| | +----------------+
| | | £7984 8 3¹⁄₄|
| |EXPENSE OF NEW WORKS, | |
| |viz.:-- +---------------+ |
| 150 | Skerryvore, | £227 8 2 | |
| 287 | Bo Pheg Beacon, | 25 10 1 | |
| 284 | Covesea, | 1109 5 4 | |
| 296 | Cromarty, | 342 9 3 | |
| 298 | Chanonry, | 405 7 8 | |
| 300 | Ardnamurchan, | 2343 17 6 | |
| 314 | Laggan Spur Beacon, | 748 10 6 | |
| 316 | Island Glass, | 1797 3 5¹⁄₂| |
| 319 | Nosshead, | 1467 6 1 | |
| 322 | Loch Ryan, | 829 12 9¹⁄₂| |
| 121 | Loch Ryan, Beacon, | 152 5 9 | |
| 324 | Pentland Skerries new | | |
| | Works, | 3135 17 5¹⁄₂| |
| 145 | Pentland Skerries | | |
| | Dioptric Light, | 2037 11 4 | |
| 308 | Renewal of Fixed Lights, | 3035 14 4 | |
| 106 | Campbeltown Beacons, | 17 4 10 | |
| ... | Lapock Beacon, | 8 12 5 | |
| 117 | Startpoint New Works, | 5 19 4 | |
| 118 | Elie or Vow’s Beacon, | 205 5 8 | |
| 119 | Whiteness Beacon, | 152 5 8 | |
| 120 | Longman’s Point Beacon, | 164 15 6 | |
| 184 | Brist Beacon, | 8 12 5 | |
| 306 | Mull of Kintyre Dykes | | |
| | and Road, | 647 17 9 | |
| 286 | Buoys, | 1458 7 11¹⁄₂| |
| | SUM, +---------------+ 20,327 1 3 |
| | +----------------+
| | Carried to ABSTRACT below, |£28,311 9 6¹⁄₄|
| | ===========================+=================+
| | |
| +------------------------------------------------------------+
| | ABSTRACT OF THE PRECEDING ACCOUNT. |
| +-------------------------------------------+----------------+
| | RECEIPTS:-- | |
| | | |
| |BRANCH I.--Gross Amount of the Duties | |
| |received for 1846, p. 418, |£46,001 11 2⁶⁄₈|
| | II.--Miscellaneous Receipts, p. 419,| 1,893 17 6 |
| | +----------------+
| | |£47,895 8 8⁶⁄₈|
| | PAYMENTS:-- | |
| | +----------------+ |
| |BRANCH I.--Ordinary | | |
| |Expenses, being the | | |
| |Maintenance of Lights, &c.| | |
| |p. 420, |£16,103 0 2³⁄₄| |
| | II.--Ordinary | | |
| |Expenses, falling to be | | |
| |allocated upon each | | |
| |Lighthouse, p. 424, | 15,960 6 0¹⁄₄| |
| | III.--Extraordinary | | |
| |Expenses not allocated to | | |
| |each Lighthouse, as above,| 28,311 9 6¹⁄₄| |
| | +----------------+ 60,374 15 9²⁄₈|
| | | |
| | +----------------+
| | BALANCE superexpended in 1846, |£12,479 7 0⁴⁄₈|
| | BALANCE on hand at 31st March 1846, | 42,069 6 10 |
| | +----------------+
| | BALANCE on hand at 31st March 1847, |£29,589 19 9¹⁄₂|
| | | |
| | WHEREOF-- +----------------+ |
| | | | |
| | In the Royal Bank, |£28,944 16 8 | |
| | In Secretary’s Account, | 40 16 11 | |
| | +----------------+ |
| | |£28,985 13 7 | |
| | | | |
| 89 | Balance due by Peter | | |
| | Grant, Superintendent, | | |
| | Nosshead, | 203 10 2 | |
| 157 | Balance due by Master of| | |
| | Prince of Wales Tender, | 35 3 4 | |
| 161 | Balance due by Steward | | |
| | of Pharos Steamer, | 30 19 2 | |
| 164 | Balance due by Master of| | |
| | Francis, Skerryvore | | |
| | Tender, | 2 12 5 | |
| 166 | Balance due by | | |
| | Superintendent of Light-| | |
| | keepers, | 11 11 2 | |
| 168 | Balance due by Foreman | | |
| | of Light-room Repairs, | 5 3 5 | |
| 172 | Balance due by | | |
| | Buoymaster, | 5 1 6 | |
| 176 | Balance due by Store- | | |
| | keeper, | 7 17 0 | |
| 180 | Balance due by Thomas | | |
| | Hope, Superintendent, | | |
| | Island Glass, | 87 17 7¹⁄₂| |
| 307 | Balance due by Master of| | |
| | Pharos, | 5 10 8 | |
| 318 | Balance due by James | | |
| | Scott, Superintendent, | | |
| | Pentland Skerries, | 188 12 3 | |
| | | | |
+-------+ | | |
| Folio | | | |
| in | | | |
| Small | | | |
|Ledger.| | | |
+-------+ | | |
| 6 | Sum due by Robert | | |
| | Selkirk’s | | |
| | Representatives, to be | | |
| | paid when Insurance | | |
| | money is received, | 10 0 0 | |
| 8 | Balance due by Richard | | |
| | Cumming, Light-keeper, | 2 13 0 | |
| 9 | Balance due by James | | |
| | Laughton, do., | 3 0 0 | |
| 10 | Balance due by William | | |
| | Kirk, do., | 4 14 6 | |
| | | | |
| | Equal to BALANCE, +----------------+ 29,589 19 9¹⁄₂|
| | ==================================+
| | |
+-------+------------------------------------------------------------+

EDINBURGH, _5th May 1847_.--Prepared and Reported by

(Signed) ALEX. CUNINGHAM, _Secretary_.

* * * * *

84 George Street,
_Edinburgh, 25th May 1847_.

In obedience to the Remit by the Honourable Board of Commissioners of Northern Lighthouses, I have carefully audited the Accounts of the Board for the year ending 31st March 1847; and I have to report, that the Accounts are clearly and accurately stated--that they are fully vouched--and that, in my humble opinion, the Report of the Secretary contains a very distinct statement of the Intromissions of the Board during the above period.

(Signed) KENNETH MACKENZIE, _Accountant_.

STATEMENTS ANNEXED TO THE SECRETARY’S REPORT FOR 1846.

No. I.--_Account of Northern Light-Duties received in the Year 1846._

+-----------------------+----------------+--------------+
| | Gross | Commission |
| | Receipts. |to Collectors.|
+-----------------------+----------------+--------------+
| 1. Aberdeen, | £2243 3 9⁴⁄₈| £121 11 8⁴⁄₈|
| 2. Alloa, | 402 6 1⁴⁄₈| 23 6 8 |
| 3. Arbroath, | 254 2 11⁶⁄₈| 12 17 2⁶⁄₈|
| 4. Ayr, | 158 12 11 | 8 1 10 |
| 5. Aberystwith, | 6 17 6⁴⁄₈| 0 6 9⁴⁄₈|
| 6. Arundel, | ... | ... |
| 7. Banff, | 467 7 5 | 28 17 6 |
| 8. Borrowstounness, | 675 6 1⁴⁄₈| 48 11 9⁴⁄₈|
| 9. Barnstaple, | 1 7 2⁴⁄₈| 0 1 4⁴⁄₈|
| 10. Beaumaris, | 123 17 1⁴⁄₈| 6 12 7⁴⁄₈|
| 11. Berwick, | 121 0 8⁴⁄₈| 6 11 9⁴⁄₈|
| 12. Bideford, | 8 14 11 | 0 8 9 |
| 13. Boston, | 9 15 0⁴⁄₈| 0 10 7⁴⁄₈|
| 14. Bridgewater, | 12 0 7⁷⁄₈| 0 11 11⁷⁄₈|
| 15. Bridlington, | 26 1 3⁴⁄₈| 1 6 1 |
| 16. Bridport, | 2 18 0⁴⁄₈| 0 2 10⁴⁄₈|
| 17. Bristol, | 124 12 7²⁄₈| 6 4 6⁶⁄₈|
| 18. Baltimore, | ... | ... |
| 19. Belfast, | 2446 1 4²⁄₈| 125 6 4²⁄₈|
| 20. Campbeltown, | 82 14 9⁴⁄₈| 5 2 1⁴⁄₈|
| 21. Caernarvon, | 25 13 10 | 1 7 7 |
| 22. Cardiff, | 110 19 7 | 5 11 0 |
| 23. Cardigan, | 1 7 11⁴⁄₈| 0 1 7⁴⁄₈|
| 24. Carlisle, | 84 0 3²⁄₈| 4 7 9²⁄₈|
| 25. Chepstow, | 0 14 11 | 0 0 9 |
| 26. Chester, | 158 4 5¹⁄₈| 8 1 5³⁄₈|
| 27. Chichester, | 2 15 6²⁄₈| 0 3 9²⁄₈|
| 28. Clay, | 1 2 6 | 0 1 8⁴⁄₈|
| 29. Colchester, | ... | ... |
| 30. Cowes, | ... | ... |
| 31. Coleraine, | 101 5 8⁴⁄₈| 5 1 7 |
| 32. Cork, | 70 13 1 | 3 10 6 |
| 33. Dunbar, | 115 11 11 | 7 1 2 |
| 34. Dundee, | 2062 9 10 | 105 7 2 |
| 35. Dumfries, | 351 10 6⁴⁄₈| 24 13 0⁴⁄₈|
| 36. Dartmouth, | ... | ... |
| 37. Deal, | ... | ... |
| 38. Dover, | 0 8 0⁴⁄₈| 0 0 5 |
| 39. Dublin, | 2256 17 10 | 114 0 9 |
| 40. Drogheda, | 149 8 2⁴⁄₈| 7 9 5 |
| 41. Dundalk, | 120 6 6⁴⁄₈| 6 0 3⁴⁄₈|
| 42. Exeter, | 2 17 5⁴⁄₈| 0 3 0⁴⁄₈|
| 43. Fisherrow, | 219 0 8⁶⁄₈| 13 12 4⁴⁄₈|
| 44. Falmouth, | ... | ... |
| 45. Faversham, | ... | ... |
| 46. Fowey, | 2 4 11 | 0 3 0⁴⁄₈|
| 47. Glasgow, | 3599 16 10 | 182 14 4⁴⁄₈|
| 48. Greenock, | 2671 0 9 | 137 13 8 |
| 49. Grangemouth, | 1251 12 5 | 62 11 6 |
| 50. Gainsborough, | 5 19 8 | 0 6 9 |
| 51. Gloucester, | 61 12 11²⁄₈| 3 1 8²⁄₈|
| 52. Goole, | 31 2 4 | 1 12 2 |
| 53. Grimsby, | 64 11 3⁴⁄₈| 3 4 7 |
| 54. Gweek, | ... | ... |
| 55. Galway, | 38 6 0 | 1 18 3⁴⁄₈|
| 56. Hartlepool, | 153 4 0 | 7 13 2 |
| 57. Harwich, | ... | ... |
| 58. Hull, | 1532 8 2⁴⁄₈| 76 12 5⁴⁄₈|
| 59. Inverness, | 920 17 1²⁄₈| 56 12 11⁴⁄₈|
| 60. Irvine, | 915 10 10 | 63 8 11 |
| 61. Ipswich, | 17 5 0 | 0 17 3 |
| 62. Isle of Man, | 373 18 9¹⁄₈| 22 15 5⁶⁄₈|
| 63. Kirkcaldy, | 745 5 5 | 42 16 2 |
| 64. Kirkwall, | 131 15 6⁴⁄₈| 7 9 0⁴⁄₈|
| 65. Leith, | 3224 7 3 | 161 4 4 |
| 66. Lerwick, | 173 1 1 | 8 13 0 |
| 67. Lancaster, | 107 0 5¹⁄₈| 6 3 6⁵⁄₈|
| 68. Leigh, | ... | ... |
| 69. Liverpool, | 6780 19 5 | 342 8 9 |
| 70. Llanelly, | 8 12 3 | 0 11 9 |
| 71. London, | 1943 8 9⁶⁄₈| 97 3 4⁶⁄₈|
| 72. Lyme, | ... | ... |
| 73. Lynn, | 79 7 7 | 4 15 2⁴⁄₈|
| 74. Limerick, | 160 2 4⁴⁄₈| 8 3 2⁴⁄₈|
| 75. Londonderry, | 1058 2 4 | 53 6 6 |
| 76. Montrose, | 357 13 2²⁄₈| 18 6 0²⁄₈|
| 77. Maldon, | ... | ... |
| 78. Milford, | 14 4 6⁴⁄₈| 0 19 7 |
| 79. Maryport, | 87 17 1⁴⁄₈| 4 5 7 |
| 80. Newcastle-on-Tyne,| 2118 16 8⁴⁄₈| 75 2 9 |
| 81. Newhaven, | 1 14 10 | 0 1 9 |
| 82. Newport, | 41 2 8 | 2 1 1⁴⁄₈|
| 83. Newry, | 230 16 2 | 13 3 9 |
| 84. Perth, | 275 14 3 | 14 13 6⁴⁄₈|
| 85. Port-Glasgow, | 496 8 6 | 24 16 3 |
| 86. Padstow, | 2 15 1³⁄₈| 0 2 8³⁄₈|
| 87. Penzance, | 1 6 10 | 0 1 4 |
| 88. Plymouth, | 25 4 9 | 1 6 2 |
| 89. Poole, | 0 11 6 | 0 0 7 |
| 90. Portsmouth, | 10 12 4⁴⁄₈| 0 10 6⁴⁄₈|
| 91. Preston, | 562 1 11 | 41 14 10 |
| 92. Ramsgate, | ... | ... |
| 93. Rochester, | 1 15 1 | 0 1 10 |
| 94. Rye, | 0 18 3⁴⁄₈| 0 0 10⁴⁄₈|
| 95. Ross, | 12 17 10 | 0 12 11 |
| 96. Stranraer, | 90 17 9 | 4 16 6 |
| 97. Stornoway, | 56 6 11⁴⁄₈| 2 16 2⁴⁄₈|
| 98. Scarborough, | 8 14 10⁴⁄₈| 0 8 8⁴⁄₈|
| 99. Seilly, | ... | ... |
|100. Shoreham, | 0 19 6⁷⁄₈| 0 0 11⁷⁄₈|
|101. Southampton, | 30 0 9 | 1 10 1 |
|102. St Ives, | 3 9 9¹⁄₈| 0 5 2¹⁄₈|
|103. Stockton, | 226 19 2 | 12 0 2⁴⁄₈|
|104. Sunderland, | 908 14 9⁶⁄₈| 47 1 4⁶⁄₈|
|105. Swansea, | 28 4 9⁶⁄₈| 1 12 3 |
|106. Sligo, | 355 0 4 | 19 15 10⁶⁄₈|
|107. Truro, | 0 11 0 | 0 0 9 |
|108. Tralee, | 9 7 10⁴⁄₈| 0 9 4²⁄₈|
|109. Wick, | 356 17 9⁴⁄₈| 20 10 2⁴⁄₈|
|110. Wigton, | 83 9 5 | 5 5 5 |
|111. Weymouth, | 0 15 10²⁄₈| 0 0 9²⁄₈|
|112. Whitby, | 31 5 10 | 1 11 4 |
|113. Whitehaven, | 328 1 9 | 18 5 5 |
|114. Woodbridge, | 3 18 9 | 0 3 11 |
|115. Waterford, | 57 14 3⁴⁄₈| 2 17 10⁴⁄₈|
|116. Westport, | 41 0 6⁴⁄₈| 2 1 0 |
|117. Wexford, | 32 19 2 | 1 12 11⁶⁄₈|
|118. Yarmouth, | 49 5 6 | 2 9 5 |
| +----------------+--------------+
| |£46,001 11 3⁷⁄₈|£2401 7 3⁴⁄₈|
| | | |
| DEDUCT--Amount of | | |
| fractions short | | |
| credited by Bank, | 0 0 1¹⁄₈| |
| +----------------+--------------+
| |£46,001 11 2⁶⁄₈|£2401 7 3⁴⁄₈|
| ==+================+==============+
|
| +
| GROSS RECEIPTS, |
| |
| +--------------+
| DEDUCT--Commission, |£2401 7 3⁴⁄₈|
| Repayments, | 218 16 10²⁄₈|
| &c., +--------------+
| |
| NETT DUTIES received +
| in year to 31st
| December 1846,
| ================
|
+--------------------------------------------------------