By the Statutes, the general rate of duty upon British ships is 2d. _per_ register ton for passing _one_ of, or _all_ the Scottish Lights; together with certain local duties of ½d. per ton, connected with the Lights of May and Inchkeith; and for vessels which only pass the Lights on the Isle of Man, _one farthing_ per ton is the sole duty. Foreign ships in all cases pay double rates. These duties are exigible at all the Ports in the United Kingdom, and are remitted to the General Collector at Edinburgh, at the end of three or six months, according to the extent of the respective collections. The application of the Funds, and disposal of the Surplus, are fixed by the Acts; which also require, that an account of the moneys received and expended by the Board, be annually presented to the Lords of the Treasury, the Convention of Royal Burghs of Scotland, and that two copies be sent to the Board of Customs at Edinburgh, to be laid before both Houses of Parliament. [Sidenote: Expence of Management, &c.] The only permanent expence of management in the way of remuneration to the Officers of the Board, are a salary of L. 500 to the Engineer; L. 380 to the Clerk, who is also Cashier, and a fee of 50 guineas to the Auditor or Accountant. The revenue of the Board may be stated at about L. 24,000 yearly; and as the department of the Engineer is unconnected with the financial arrangements, this fund is, in fact, managed for about L. 432, 10s. per annum. As to the practical arrangement, the Engineer visits all the Light-houses annually, and Reports to the Board upon the various works and operations connected with the different Light-houses,--the conduct of the light-keepers,--and also upon the stores and supplies required for the ensuing year,--and these, when approven of, are authorised and ordered by the Commissioners. All accounts for supplies are laid before the Board, and paid twice in the year. At each ordinary Light-house, a Principal and an Assistant Light-keeper are appointed, whose salaries are respectively L. 45, and L. 35 _per annum_, besides a piece of ground, not less than 10 acres, with fuel, a suit of uniform clothes every three years, and some other small perquisites. At the Bell Rock, there are four light-keepers, three of whom are always at the Light-house, while one is, by rotation, on shore at the establishment at Arbroath for the families of the light-keepers. Their salaries are respectively L. 63, and L. 57, 15s., and for each of the two ordinary Assistants L. 52, 10s. with provisions for themselves while at the Rock, and apartments for their families ashore. The light-keepers act under certain Instructions, and make Monthly Returns to the Engineer’s office, copies of which will be found under Appendix, No. I. [Sidenote: Shipping of the Establishment.]