In 1815 the Northern Lighthouse Commissioners acquired the right to erect lighthouses on the Isle of Man, which since then has been under their jurisdiction. In olden times, many lighthouses in England and Ireland were the property of private individuals, who had the power of charging dues for their erection and maintenance; but the Isle of May light was the only one of that kind in Scotland, and it became the property of the Commissioners of Northern Lighthouses by purchase in 1814. The tolls or dues have long been collected for the different Boards by the Collectors of Customs at the various ports, and are now paid into what is called the “General Lighthouse Fund,” which is held by the Board of Trade, and on which the Lighthouse Boards draw according to their requirements. Sixty years ago this tax, as it may be called, on shipping varied as regarded different lighthouses from a farthing to one-penny-halfpenny per ton for each light passed, the rates on over-sea voyages being generally double those for coasting voyages; but since then they have frequently been reduced, both in amount and in incidence. Ships of the Navy and all lighthouse vessels are, of course, exempt from such dues. On 1st April 1899, an alteration was made by which vessels were no longer charged a rate per ton for each light passed, but a rate per ton per voyage, and in some cases a rate per vessel; and a deduction was made when a number of similar voyages took place during the year. Very recently, a further reduction has been granted by an abatement of twelve-and-a-half per cent. on the total. This, of course, is all paid by the shipowners, who have long been, and still are, discontented at being charged for light dues at all, their contention being that all the expenditure necessary for erecting and maintaining lighthouses and other sea marks should be paid out of the Imperial taxation of the country. They also now desire to be represented on the three Boards, and have a share in the management. I, who have seen half-a-century’s administration by the Commissioners of Northern Lighthouses, may be allowed to express an opinion that it would be very difficult to construct a Board to do its work better than the Northern Lighthouse Board. The Commissioners require no eulogy from me; but I cannot imagine any other body of men, be they scientific or unscientific, nautical or commercial, paid or unpaid--and be it noted that the Commissioners are all unpaid--taking more interest in their work, or devoting more time and attention to it. The introduction of shipowners, who may have conflicting interests to serve in the lighting of different parts of the coast, might introduce an element of discord from which the present Board, so far as I am aware, has always been exempt.