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
Receipts.		 Commission
to
Collectors.		 Repayments,
&c.		 Nett
Duties
Received.
1. Aberdeen, £2243 3 9 ⁴⁄₈ £121 11 8 ⁴⁄₈ £5 14 5   £2115 17 8  
2. Alloa, 402 6 1 ⁴⁄₈ 23 6 8   6 17 9   372 1 8 ⁴⁄₈
3. Arbroath, 254 2 11 ⁶⁄₈ 12 17 2 ⁶⁄₈ 3 17 7 ²⁄₈ 237 8 1 ⁶⁄₈
4. Ayr, 158 12 11   8 1 10   1 15 10   148 15 3  
5. Aberystwith, 6 17 6 ⁴⁄₈ 0 6 9 ⁴⁄₈ 0 1 0   6 9 9  
6. Arundel, ... ... ... ...
7. Banff, 467 7 5   28 17 6   2 19 3   435 10 8  
8. Borrowstounness, 675 6 1 ⁴⁄₈ 48 11 9 ⁴⁄₈ 9 4 1   617 10 3  
9. Barnstaple, 1 7 2 ⁴⁄₈ 0 1 4 ⁴⁄₈ ... 1 5 10  
10. Beaumaris, 123 17 1 ⁴⁄₈ 6 12 7 ⁴⁄₈ 0 15 1   116 9 5  
11. Berwick, 121 0 8 ⁴⁄₈ 6 11 9 ⁴⁄₈ 0 1 8   114 7 3  
12. Bideford, 8 14 11   0 8 9   ... 8 6 2  
13. Boston, 9 15 0 ⁴⁄₈ 0 10 7 ⁴⁄₈ 0 5 6   8 18 11  
14. Bridgewater, 12 0 7 ⁷⁄₈ 0 11 11 ⁷⁄₈ 0 2 10   11 5 10  
15. Bridlington, 26 1 3 ⁴⁄₈ 1 6 1   ... 24 15 2 ⁴⁄₈
16. Bridport, 2 18 0 ⁴⁄₈ 0 2 10 ⁴⁄₈ ... 2 15 2  
17. Bristol, 124 12 7 ²⁄₈ 6 4 6 ⁶⁄₈ 0 14 0   117 14 0 ⁴⁄₈
18. Baltimore, ... ... ... ...
19. Belfast, 2446 1 4 ²⁄₈ 125 6 4 ²⁄₈ 56 12 10   2264 2 2  
20. Campbeltown, 82 14 9 ⁴⁄₈ 5 2 1 ⁴⁄₈ 1 12 8   76 0 0  
21. Caernarvon, 25 13 10   1 7 7   0 8 0   23 18 3  
22. Cardiff, 110 19 7   5 11 0   ... 105 8 7  
23. Cardigan, 1 7 11 ⁴⁄₈ 0 1 7 ⁴⁄₈ ... 1 6 4  
24. Carlisle, 84 0 3 ²⁄₈ 4 7 9 ²⁄₈ 0 10 5   79 2 1  
25. Chepstow, 0 14 11   0 0 9   ... 0 14 2  
26. Chester, 158 4 5 ¹⁄₈ 8 1 5 ³⁄₈ 1 0 0   149 2 11 ⁶⁄₈
27. Chichester, 2 15 6 ²⁄₈ 0 3 9 ²⁄₈ ... 2 11 9  
28. Clay, 1 2 6   0 1 8 ⁴⁄₈ ... 1 0 9 ⁴⁄₈
29. Colchester, ... ... ... ...
30. Cowes, ... ... ... ...
31. Coleraine, 101 5 8 ⁴⁄₈ 5 1 7   ... 96 4 1 ⁴⁄₈
32. Cork, 70 13 1   3 10 6   2 0 9   65 1 10  
33. Dunbar, 115 11 11   7 1 2   0 11 4   107 19 5  
34. Dundee, 2062 9 10   105 7 2   7 15 10   1949 6 10  
35. Dumfries, 351 10 6 ⁴⁄₈ 24 13 0 ⁴⁄₈ 2 10 8   324 6 10  
36. Dartmouth, ... ... ... ...
37. Deal, ... ... ... ...
38. Dover, 0 8 0 ⁴⁄₈ 0 0 5   ... 0 7 7 ⁴⁄₈
39. Dublin, 2256 17 10   114 0 9   9 16 9   2133 0 4  
40. Drogheda, 149 8 2 ⁴⁄₈ 7 9 5   ... 141 18 9 ⁴⁄₈
41. Dundalk, 120 6 6 ⁴⁄₈ 6 0 3 ⁴⁄₈ 0 6 8   113 19 7  
42. Exeter, 2 17 5 ⁴⁄₈ 0 3 0 ⁴⁄₈ ... 2 14 5  
43. Fisherrow, 219 0 8 ⁶⁄₈ 13 12 4 ⁴⁄₈ 0 15 3   204 13 1 ²⁄₈
44. Falmouth, ... ... ... ...
45. Faversham, ... ... ... ...
46. Fowey, 2 4 11   0 3 0 ⁴⁄₈ ... 2 1 10 ⁴⁄₈
47. Glasgow, 3599 16 10   182 14 4 ⁴⁄₈ 11 15 11 ⁴⁄₈ 3405 6 6  
48. Greenock, 2671 0 9   137 13 8   7 10 6   2525 16 7  
49. Grangemouth, 1251 12 5   62 11 6   2 16 10   1186 4 1  
50. Gainsborough, 5 19 8   0 6 9   ... 5 12 11  
51. Gloucester, 61 12 11 ²⁄₈ 3 1 8 ²⁄₈ 0 2 0   58 9 3  
52. Goole, 31 2 4   1 12 2   ... 29 10 2  
53. Grimsby, 64 11 3 ⁴⁄₈ 3 4 7   ... 61 6 8 ⁴⁄₈
54. Gweek, ... ... ... ...
55. Galway, 38 6 0   1 18 3 ⁴⁄₈ 0 6 0   36 1 8 ⁴⁄₈
56. Hartlepool, 153 4 0   7 13 2   ... 145 10 10  
57. Harwich, ... ... ... ...
58. Hull, 1532 8 2 ⁴⁄₈ 76 12 5 ⁴⁄₈ 0 10 0   1455 5 9  
59. Inverness, 920 17 1 ²⁄₈ 56 12 11 ⁴⁄₈ 7 1 11   857 2 2 ⁶⁄₈
60. Irvine, 915 10 10   63 8 11   3 8 8   848 13 3  
61. Ipswich, 17 5 0   0 17 3   0 2 0   16 5 9  
62. Isle of Man, 373 18 9 ¹⁄₈ 22 15 5 ⁶⁄₈ 1 13 9   349 9 6 ³⁄₄
63. Kirkcaldy, 745 5 5   42 16 2   1 16 2   700 13 1  
64. Kirkwall, 131 15 6 ⁴⁄₈ 7 9 0 ⁴⁄₈ 0 9 9   123 16 9  
65. Leith, 3224 7 3   161 4 4   17 14 2   3045 8 9  
66. Lerwick, 173 1 1   8 13 0   0 11 1   163 17 0  
67. Lancaster, 107 0 5 ¹⁄₈ 6 3 6 ⁵⁄₈ 0 18 8   99 18 2 ⁴⁄₈
68. Leigh, ... ... ... ...
69. Liverpool, 6780 19 5   342 8 9   9 13 11   6428 16 9  
70. Llanelly, 8 12 3   0 11 9   ... 8 0 6  
71. London, 1943 8 9 ⁶⁄₈ 97 3 4 ⁶⁄₈ ... 1846 5 5  
72. Lyme, ... ... ... ...
73. Lynn, 79 7 7   4 15 2 ⁴⁄₈ 0 7 2   74 5 2 ⁴⁄₈
74. Limerick, 160 2 4 ⁴⁄₈ 8 3 2 ⁴⁄₈ 0 5 0   151 14 2  
75. Londonderry, 1058 2 4   53 6 6   ... 1004 15 10  
76. Montrose, 357 13 2 ²⁄₈ 18 6 0 ²⁄₈ 0 10 3   338 16 11  
77. Maldon, ... ... ... ...
78. Milford, 14 4 6 ⁴⁄₈ 0 19 7   ... 13 4 11 ⁴⁄₈
79. Maryport, 87 17 1 ⁴⁄₈ 4 5 7   2 6 11 ⁴⁄₈ 81 4 7  
80. Newcastle-on-Tyne, 2118 16 8 ⁴⁄₈ 75 2 9   0 14 8   2042 19 3 ⁴⁄₈
81. Newhaven, 1 14 10   0 1 9   ... 1 13 1  
82. Newport, 41 2 8   2 1 1 ⁴⁄₈ ... 39 1 6 ⁴⁄₈
83. Newry, 230 16 2   13 3 9   14 6 11   203 5 6  
84. Perth, 275 14 3   14 13 6 ⁴⁄₈ 0 19 10   260 0 10 ⁴⁄₈
85. Port-Glasgow, 496 8 6   24 16 3   0 15 7   470 16 8  
86. Padstow, 2 15 1 ³⁄₈ 0 2 8 ³⁄₈ 0 5 0   2 7 5  
87. Penzance, 1 6 10   0 1 4   ... 1 5 6  
88. Plymouth, 25 4 9   1 6 2   0 1 0   23 17 7  
89. Poole, 0 11 6   0 0 7   ... 0 10 11  
90. Portsmouth, 10 12 4 ⁴⁄₈ 0 10 6 ⁴⁄₈ 0 4 9   9 17 1  
91. Preston, 562 1 11   41 14 10   ... 520 7 1  
92. Ramsgate, ... ... ... ...
93. Rochester, 1 15 1   0 1 10   ... 1 13 3  
94. Rye, 0 18 3 ⁴⁄₈ 0 0 10 ⁴⁄₈ ... 0 17 5  
95. Ross, 12 17 10   0 12 11   0 4 7   12 0 4  
96. Stranraer, 90 17 9   4 16 6   1 9 3   84 12 0  
97. Stornoway, 56 6 11 ⁴⁄₈ 2 16 2 ⁴⁄₈ 0 3 6   53 7 3  
98. Scarborough, 8 14 10 ⁴⁄₈ 0 8 8 ⁴⁄₈ ... 8 6 2  
99. Seilly, ... ... ... ...
100. Shoreham, 0 19 6 ⁷⁄₈ 0 0 11 ⁷⁄₈ ... 0 18 7  
101. Southampton, 30 0 9   1 10 1   ... 28 10 8  
102. St Ives, 3 9 9 ¹⁄₈ 0 5 2 ¹⁄₈ 0 0 1   3 4 6  
103. Stockton, 226 19 2   12 0 2 ⁴⁄₈ 5 11 0   209 7 11 ⁴⁄₈
104. Sunderland, 908 14 9 ⁶⁄₈ 47 1 4 ⁶⁄₈ 0 14 9   860 18 8  
105. Swansea, 28 4 9 ⁶⁄₈ 1 12 3   ... 26 12 6  
106. Sligo, 355 0 4   19 15 10 ⁶⁄₈ 0 10 4   334 14 1 ⁶⁄₈
107. Truro, 0 11 0   0 0 9   ... 0 10 3  
108. Tralee, 9 7 10 ⁴⁄₈ 0 9 4 ²⁄₈ 0 2 8   8 15 10 ²⁄₈
109. Wick, 356 17 9 ⁴⁄₈ 20 10 2 ⁴⁄₈ 4 9 1   331 18 6  
110. Wigton, 83 9 5   5 5 5   1 12 11   76 11 1  
111. Weymouth, 0 15 10 ²⁄₈ 0 0 9 ²⁄₈ ... 0 15 1  
112. Whitby, 31 5 10   1 11 4   ... 29 14 6  
113. Whitehaven, 328 1 9   18 5 5   ... 309 16 4  
114. Woodbridge, 3 18 9   0 3 11   ... 3 14 10  
115. Waterford, 57 14 3 ⁴⁄₈ 2 17 10 ⁴⁄₈ ... 54 16 5  
116. Westport, 41 0 6 ⁴⁄₈ 2 1 0   ... 38 19 6 ⁴⁄₈
117. Wexford, 32 19 2   1 12 11 ⁶⁄₈ ... 31 6 2 ²⁄₈
118. Yarmouth, 49 5 6   2 9 5   ... 46 16 1  
  £46,001 11 3 ⁷⁄₈ £2401 7 3 ⁴⁄₈ £218 16 10 ²⁄₈ £43,381 7 2 ¹⁄₈
  Deduct—Amount of fractions short credited by Bank, 0 0 1 ¹⁄₈ ... ... 0 0 1 ¹⁄₈
  £46,001 11 2 ⁶⁄₈ £2401 7 3 ⁴⁄₈ £218 16 10 ²⁄₈ £43,381 7 1  
   
  Gross Receipts,   £46,001 11 2 ⁶⁄₈  
  Deduct—Commission, £2401 7 3 ⁴⁄₈    
  Deduct—Repayments, &c., 218 16 10 ²⁄₈    
  2620 4 1 ⁶⁄₈  
  Nett Duties received in year to 31st December 1846, 43,381 7 1  
     
 

No. II.—State shewing the Gross Receipts on account of each of the Northern Lighthouses, the Number of Vessels, and amount of Tonnage passing them;—the Particular Expenses of the Lighthouses, and their Proportions of the General Expenses, embracing Commissions to, and Repayments by, the Collectors; Expenses of the Shipping Establishment, Salaries to Officers, Experiments, and other General Expenses; also the Ordinary Expenses of Beacons and Buoys, for the Year 1846.

No. of
Vessels.		 Tonnage. LIGHTHOUSES.   Gross
Receipts.		 Surplus. Deficiency.
Coasting. Oversea. Coasting. Oversea.
15,872 2,664 1,238,057 294,546 1. INCHKEITH, ... £2524 9 2 ²⁄₈    
          Particular Expense, £583 5 10 ⁴⁄₈      
          Share of General Expense, 577 15 9 ²⁄₈      
          Total Expenditure,   1161 1 7 ⁶⁄₈    
          Balance,   £1363 7 6 ⁴⁄₈  
20,101 3,349 1,843,210 383,516 2. ISLE OF MAY, £3676 18 11        
          Add for Leading Light, 148 9 6 ⁴⁄₈      
            £3825 8 5 ⁴⁄₈    
          Particular Expense, £952 3 9        
          Share of General Expense, 941 8 6        
          Total Expenditure,   1893 12 3      
          Balance,   1931 16 2 ⁴⁄₈  
14,610 4,485 1,299,875 632,328 3. BELL ROCK, ... £5342 15 5 ⁴⁄₈    
          Particular Expense, £989 1 3 ²⁄₈      
          Share of General Expense, 977 17 9        
          Total Expenditure,   1966 19 0 ²⁄₈    
          Balance,   3375 16 5 ²⁄₈  
7,915 3,978 788,947 587,977 4. GIRDLENESS, ... £2458 4 5 ⁴⁄₈    
          Particular Expense, £548 18 1        
          Share of General Expense, 544 5 8        
          Total Expenditure,   1093 3 9      
          Balance,   1365 0 8 ⁴⁄₈  
5,293 4,012 419,988 590,453 5. BUCHANNESS, ... £1880 1 3 ⁴⁄₈    
          Particular Expense, £623 5 3        
          Share of General Expense, 617 4 1 ⁶⁄₈      
          Total Expenditure,   1240 9 4 ⁶⁄₈    
          Balance,   639 11 10 ⁶⁄₈  
4,829 2,819 390,166 546,856 6. KINNAIRDSHEAD, ... £1744 11 3 ⁴⁄₈    
          Particular Expense, £578 10 0 ⁴⁄₈      
          Share of General Expense, 573 16 11 ²⁄₈      
          Total Expenditure,   1152 6 11 ⁶⁄₈    
          Balance,   592 4 6 ⁶⁄₈  
2,256 273 191,345 18,282 7. TARBETNESS, ... £329 17 4 ⁶⁄₈    
          Particular Expense, £574 11 11        
          Share of General Expense, 569 18 1 ²⁄₈      
          Total Expenditure,   1144 10 0 ²⁄₈    
          Balance,   ... £814 12 7 ⁴⁄₈
279 644 32,149 113,598 8. SUMBURGHHEAD, ... £286 18 2 ⁶⁄₈    
          Particular Expense, £597 5 3 ⁶⁄₈      
          Share of General Expense, 591 11 8 ⁴⁄₈      
          Total Expenditure,   1188 17 0 ²⁄₈    
          Balance,   ... £901 18 9 ⁴⁄₈
307 2,326 33,710 528,647 9. STARTPOINT, ... £1154 5 4 ²⁄₈    
          Particular Expense, £347 0 8        
          Share of General Expense, 345 4 4 ⁴⁄₈      
          Total Expenditure,   692 5 0 ⁴⁄₈    
          Balance,   462 0 3 ⁶⁄₈  
2,434 2,430 181,284 525,582 10. PENTLAND SKERRIES, ... £1370 10 5 ⁶⁄₈    
          Particular Expense, £851 8 11        
          Share of General Expense, 841 17 10 ⁴⁄₈      
          Total Expenditure,   1693 6 9 ⁴⁄₈    
          Balance,   ... 322 16 3 ⁶⁄₈
1,911 2,267 139,379 524,685 11. DUNNETHEAD, ... £1311 1 10 ²⁄₈    
          Particular Expense, £470 19 7 ⁴⁄₈      
          Share of General Expense, 467 8 4        
          Total Expenditure,   938 7 11 ⁴⁄₈    
          Balance,   372 13 10 ⁶⁄₈  
1,700 2,231 131,138 517,333 12. CAPEWRATH, ... £1278 9 9      
          Particular Expense, £587 6 11 ²⁄₈      
          Share of General Expense, 581 14 7 ²⁄₈      
          Total Expenditure,   1169 1 6 ⁴⁄₈    
          Balance,   109 8 2 ⁴⁄₈  
1,734 1,153 137,060 226,941 13. ISLAND GLASS, ... £679 1 10 ⁶⁄₈    
          Particular Expense, £515 2 10 ²⁄₈      
          Share of General Expense, 510 15 6 ⁴⁄₈      
          Total Expenditure,   1025 18 4 ⁶⁄₈    
          Balance,   ... 346 16 6  
669 1,821 9,517 466,010 14. BARRAHEAD, ... £1063 3 2 ⁴⁄₈    
          Particular Expense, £594 3 10 ⁴⁄₈      
          Share of General Expense, 588 12 7        
          Total Expenditure,   1182 16 5 ⁴⁄₈    
          Balance,   ... 119 13 2 ⁶⁄₈
555 1,788 52,541 461,313 15. SKERRYVORE, ... £2090 11 3 ⁴⁄₈    
          Particular Expense, £1122 0 7        
          Share of General Expense, 1108 19 1        
          Total Expenditure,   2239 19 8      
          Balance,   ... 140 8 4 ⁴⁄₈
2,430 34 159,719 4,436 16. LISMORE, ... £239 11 4      
          Particular Expense, £515 14 2 ²⁄₈      
          Share of General Expense, 511 15 4 ⁴⁄₈      
          Total Expenditure,   1027 9 6 ⁶⁄₈    
          Balance,   ... 787 18 2 ⁶⁄₈
3,152 1,550 385,786 382,841 17. RHINNS OF ISLAY, ... £1414 5 8 ⁶⁄₈    
          Particular Expense, £569 12 7 ⁶⁄₈      
          Share of General Expense, 564 19 6 ⁶⁄₈      
          Total Expenditure,   1134 12 2 ⁴⁄₈    
          Balance,   279 13 6 ²⁄₈  
5,023 1,440 509,914 357,682 18. MULL OF KINTYRE, ... £1549 0 1      
          Particular Expense, £554 17 10 ⁴⁄₈      
          Share of General Expense, 550 3 10 ⁶⁄₈      
          Total Expenditure,   1105 1 9 ²⁄₈    
          Balance,   443 18 3 ⁶⁄₈  
12,372 1,937 1,403,359 450,849 19. PLADDA, ... £2762 14 3 ⁷⁄₈    
          Particular Expense, £584 10 10        
          Share of General Expense, 579 15 2 ²⁄₈      
          Total Expenditure,   1164 6 0 ²⁄₈    
          Balance,   1598 8 3 ⁵⁄₈  
12,453 2,776 1,407,921 645,447 20. CORSEWALL, ... £2811 5 3 ⁶⁄₈    
          Particular Expense, £465 13 4        
          Share of General Expense, 462 9 9 ⁴⁄₈      
          Total Expenditure,   928 3 1 ⁴⁄₈    
          Balance,   1883 2 2 ²⁄₈  
12,884 2,458 1,648,915 531,056 21. MULL OF GALLOWAY, ... £2823 19 8 ⁶⁄₈    
          Particular Expense, £517 0 5 ⁴⁄₈      
          Share of General Expense, 512 14 11 ⁴⁄₈      
          Total Expenditure,   1029 15 5      
          Balance,   1794 4 3 ⁶⁄₈  
9,195 98 729,918 17,431 22. LITTLE ROSS, ... £1187 7 9 ⁴⁄₈    
          Particular Expense, £516 18 6 ²⁄₈      
          Share of General Expense, 512 14 11 ²⁄₈      
          Total Expenditure,   1029 13 5 ⁴⁄₈    
          Balance,   157 14 4    
9,733 1,034 843,235 209,237 23. POINT OF AYRE, ... £1755 17 5 ⁴⁄₈    
          Particular Expense, £409 1 4 ⁴⁄₈      
          Share of General Expense, 406 6 4 ⁴⁄₈      
          Total Expenditure,   815 7 9      
          Balance,   940 9 8 ⁴⁄₈  
13,867 2,559 1,769,475 546,244 24. CALF OF MAN (2 Lights), ... £3839 2 11 ²⁄₈    
          Particular Expense, £813 19 5        
          Share of General Expense, 805 8 7 ⁴⁄₈      
          Total Expenditure,   1619 8 0 ⁴⁄₈    
          Balance,   2219 14 10 ⁶⁄₈  
1,592 198 130,026 14,288 25. COVESEA SKERRIES,* ... £193 7 0      
          Particular Expense, £419 16 8 ⁴⁄₈      
          Share of General Expense, 417 3 1 ⁶⁄₈      
          Total Expenditure,   836 19 10 ²⁄₈    
          Balance,   ... 643 12 10 ²⁄₈
        26. CROMARTY,* ... £27 14 11      
          Particular Expense, £339 17 3        
          Share of General Expense, 338 6 4 ⁶⁄₈      
          Total Expenditure,   678 3 7 ⁶⁄₈    
          Balance,   ... 650 8 8 ⁶⁄₈
        27. CHANONRY,* ... £57 15 1      
          Particular Expense, £284 7 1        
          Share of General Expense, 283 2 8 ⁶⁄₈      
          Total Expenditure,   567 9 9 ⁴⁄₈    
          Balance,   ... 509 14 8 ⁴⁄₈
        28. LOCH RYAN,* ...      
          Particular Expense, £176 5 7        
          Share of General Expense, 176 14 1        
          Total Expenditure,   ... ... 352 19 8  
        * Note.—Covesea Skerries, Cromarty, and Chanonry, were not lighted till the 15th May, to which is owing the small amount of their Revenue; and Loch Ryan was not lighted till the 3d of March subsequent to the period embraced in this State.        
163,166 50,324 15,926,634 9,577,478   Total, ... ... £19,529 5 1 ¹⁄₈ £5591 0 0 ²⁄₈
 
RECONCILEMENT.
The Surplus amounts as above to £19,529 5 1 ¹⁄₈
And the Deficiency to 5,591 0 0 ²⁄₈
  Actual Surplus, £13,938 5 0 ⁷⁄₈
  Deduct—Fractions short—credited by Bank, &c., 0 0 1 ¹⁄₈
  Surplus, as per p. 415, £13,938 4 11 ⁶⁄₈
  Add—The Receipts derived from other sources besides Light-duties, per p. 419, 1,893 17 6  
  £15,832 2 5 ⁶⁄₈
But there has been expended, besides the amount allocated to the different Lighthouses above, as per p. 425, 28,311 9 6 ²⁄₈
  Amount superexpended, per p. 425,   £12,479 7 0 ⁴⁄₈