A difficulty occurred in proceeding with the Isle of Man light-houses, from the want of funds to enable the Commissioners to proceed with the works. The Board had already become liable for a large sum to liquidate the payment of the purchase-money of the private right of the Portland Family to the duties of the light of May. On this measure, and in the erection of the Bell Rock light-house, as before noticed, there had been expended upwards of L. 160,000 in the course of the last ten years; so that it became necessary to borrow L. 10,000, agreeably to the act, for the Isle of Man. In this state of things, the works at the Isle of Man were delayed for a time; but, in the month of August 1816, they were commenced. The light-rooms were completed in the month of December 1817; and, on the night of the 1st of February 1818, the lights, both at the stations of the Point of Ayre, and Calf Island, were exhibited to the public, agreeably to the following descriptions. _Point of Ayre._ [Sidenote: ~1818.~] [Sidenote: Description of the Point of Ayre Light-house.] The only consideration to be taken into view in fixing the site of the Point of Ayre Light-house, was the wasting appearance of the shores by the effects of the sea at this part of the coast. Although, therefore, it would have answered fully better, for the purposes of the light, to have erected the tower close upon high-water-mark, yet the beach being composed of a loose shifting gravel, it became a matter of prudence rather to keep the buildings at some distance from it. “The _Point of Ayre_ light-house is situate about 650 feet from the sea, at high-water of spring tides, upon an extensive plain in the Main Island of Man, in north latitude 54° 27´, and longitude 4° 20´ west of London. The light-house bears, by compass, from the Mull of Galloway, S. S. E. and is distant 22 miles; from Burrowhead, S. S. W. ½ W. distant 16 miles; from St Bees, in Cumberland, W. by N. ¾ N. distant 29 miles; and from Rue Point, E. by S. distant 4 miles. “The light is from oil, with a reflecting and revolving apparatus, and is known to mariners as a “Revolving-coloured-light,” exhibiting from the same Reflector-frame a light of the natural appearance, alternating with one tinged red. These lights respectively attain their most luminous effect, at the end of every two minutes. But, in the course of each periodic revolution of the reflector-frame, both lights become alternately fainter and more obscure, and, to a distant observer, are totally eclipsed for a short time.