Ingates and Outgates

This series of documents records the receipts from custom duties on both imports to and exports from the island. A booklet of Ingates and Outgates was produced each year (by the water-baliff) and the income generated was incorporated into the Rushen (South Side) Charge Book. The net receipts were initially modest (about 30 pounds circa 1600 after allowing for salaries) but grew to several thousands of pounds by the eighteenth century. Many books are held within accession MS10058 although others are within the Derby Papers. The series is virtually complete from 1578 onwards.

Format of the annual Ingates and Outgates

The annual booklets typically have a cover page or introduction of something like the following The custom book for all outgates and ingates at entyre port and haven wthin the Isle of Manne for one whole yeare beginning at the feast of St John Baptist in Ao dm 1598 and ending at the feast of St John Baptist in Ao dm 1599. The feast of St John the Baptist occurred on June 24 and marked the end of the customs year.

The main accounts are ordered firstly by port and secondly by type (whether outgate or ingate with the former always coming first). Each such category has its own section with an appropriate heading and with the cumulative income recorded at the end. Following all of these sections there may be additional entries recording miscellaneous income from the water-baliff. Finally we get the cumulative income, the expenses (the salaries of the water-baliff and his staff) and the net income for the year. Circa 1600 the main income came from the ports are Douglas, Ramsey, Peel, Castleburne and Derby haven although others (such as Jurby, Ballaugh, Port June) sometimes included.

Within each section we are given an itemised list of the income. The left margin contains the date, the right margin the customs duty paid and the middle column the name of the payer and a description of his cargo. Some examples from the 1598/9 bundle are given below.

Examples of Outgates at derby haven

July 4       John Blundell xxii muttons, lxii      }
             lambes, one mayre, xx stone           }    xviis
             wool                                  }

July 5       Mr Edward Moore ii mayres             }    xiid

Examples of Ingates at douglas

             
August 15    Thomas Joyner in his owne barque      }
             one firkin soape xx^l hoppes ii dozen }    iiid
             firklls                               }

August 15    Wm Wyntter in the same iiii^C hoppes  }    iis