At this period, however, the Commissioners could not venture to undertake a work of such magnitude and difficulty, as the erection of a light-house upon the Bell Rock. The amount of the light-house duties at first was extremely limited; and though in a progressive state, yet, for 1789, as before stated, they only amounted to L. 249:14:6. For 1790, the sum was L. 1477:5:1; for 1791, it was L. 2736:9:2; for 1792, it rose to L. 3160:18:1. But in the year 1793, of which we are now treating, the duties rather declined, and they only netted L. 2868, 3s. 5d. The Commissioners were nevertheless enabled to pay off L. 4200, which, by the acts of 1786 and 1788, they had been empowered to borrow, and likewise to discharge the advances made by Sir William Forbes and Company; still leaving a balance of about L. 2000 of surplus duties in the hands of their treasurer. The funds being, therefore, still very limited, and only in a condition to enable the Board to erect a light-house of the ordinary construction, the erection of the light-house on the Pentland Skerries was resolved on; and the further consideration of the Bell Rock light-house reserved, until the funds should be in a more advanced state. _Pentland Skerries._ [Sidenote: Regarding the site of the Pentland Firth Light-house.] Some difference of opinion arising among the gentlemen and merchants of Orkney, whether the light-house proposed for the Pentland Skerries should not rather be erected upon the island of Copinsha, situate about fifteen miles northward of the Portland Firth , the matter was referred to the opinion of the Association of Ship-owners of Liverpool, and to the Chambers of Commerce of Glasgow and Greenock, when these public bodies unanimously and strongly recommended the erection of the light-house on the Pentland Skerries, as the site best calculated for a direction to the Pentland Firth ; which was accordingly fixed upon by the Board. To mark this Light-house from the other lights upon the coast, it was necessary to make it a Distinguishing-light, which was effected by the erection of a higher and lower light-house tower, respectively 80 and 100 feet above the medium level of the sea, built at the distance of 60 feet asunder, and each having a light-room with reflectors, so as to show two distinct stationary lights, for as yet the Revolving-light had not been introduced upon this coast. [Sidenote: ~1794.~] [Sidenote: The author’s first voyage to the north.]