Account of the Skerryvore Lighthouse

Appendix, No. VIII. List of Northern Lighthouses, Beacons and Buoys. For 1848.

Name of Light.	Situation of Light.	Number of Lights.	Appearance of Light.	Distance visible in Nautic Miles.	Points of Compass within which Light is Visible.	Height of Lantern in feet above High-water Spring Tides.	North Latitude.		West Longitude.		Date of first Exhibition.
INCHKEITH	Highest Land on the Island of Inchkeith, in Fifeshire	One	Revolving, and appearing in its brightest state once every minute	18	All round the Compass	220	56°	2′	3°	8′	1804
ISLE OF MAY	Highest Land on Isle of May, in Fifeshire	One	Fixed	21	All round the Compass	240	56°	11′	2°	33′	1816
DO. LEADING LIGHT	Placed about 130 feet below the High Light, and to the NE. by N. of it	One	Fixed	15	When seen in ONE line with the High Light, these two Lights bear NE. by N. ¹⁄₄ N., and SW. by S. ¹⁄₄ S., and in this line lead about half a mile to the Eastward of the North Carr Rock. The Lights must on no account be opened to the Westward	110					1844
BELL ROCK	Bell Rock, a sunk reef, 11³⁄₄ miles S. by E. ¹⁄₃ E. off Arbroath, in Forfarshire	One	Revolving, and shewing alternately a red and white light every 2 minutes	14	All round the Compass	90	56°	26′	2°	23′	1811
GIRDLENESS	Girdleness, Kincardineshire	Two	Fixed Lights, one above the other	19 & 16	From NNE. to WSW. ¹⁄₂ W. Easterly and Southerly	185 & 115	57°	8′	2°	3′	1833
BUCHANNESS	Buchanness, Aberdeenshire	One	Flashing once every 5 seconds	16	From N. by E. to SW. by W. Easterly	130	57°	28′	1°	46′	1827
KINNAIRDHEAD	Kinnairdhead, Aberdeenshire	One	Fixed	15	From WNW. to SE. Northerly	120	57°	42′	2°	0′	1787
COVESEA SKERRIES	Craighead, Morayshire	One	Revolving, and appearing in its brightest state once every minute. From W. by N. ¹⁄₄ N. to SE. by E. ¹⁄₄ E. the light is of the natural appearance; but from SE. by E. ¹⁄₄ E. to SE. ¹⁄₄ S. it is coloured RED	18	From W. by N. ¹⁄₄ N. to SE. ¹⁄₄ S. Northerly	160	57°	43′	3°	20′	1846
CHANONRY POINT	Chanonry Point, Ross-shire	One	Fixed	11	From W. ¹⁄₂ N. to N. by E. Southerly	40	57°	35′	4°	5′	1846
CROMARTY POINT	Cromartyshire	One	Fixed and red	9	From WNW. to SE. by E. ¹⁄₄ S. Northerly	50	57°	41′	4°	2′	1846
TARBETNESS	Tarbetness, Cromartyshire	One	Intermittent, suddenly bursting into view, and continuing in sight 2¹⁄₂ min., then suddenly eclipsed for half a minute. But within the Moray Frith, in Southerly and South-westerly directions from Tarbetness, the light does not intermit, but is permanently visible	18	From SW. ¹⁄₂ W. to W. ¹⁄₂ N. Easterly	175	57°	51′	8°	48′	1830
NOSSHEAD	Nosshead, Caithness-shire (building)
DUNNETHEAD	Dunnethead, most northern point of the Mainland of Scotland, Caithness-shire	One	Fixed	23	From SE. ¹⁄₂ E. to W. Northerly	346	58°	40′	3°	21′	1831
PENTLAND SKERRIES	Pentland Skerries Island, Orkney	Two	Fixed, and 100 feet apart	16 & 18	All round the Compass	140 & 170	58°	41′	2°	55′	1794
START POINT	Start Point, Sanday Island, the most eastern point of Orkney	One	Revolving, and appearing in its brightest state once every minute	15	All round the Compass	100	59°	17′	2°	23′	1806
SUMBURGH-HEAD	The most southern Headland of Zetland	One	Fixed	22	From NE. by E. ¹⁄₄ E. to NW. by N. ¹⁄₄ N. Southerly	300	59°	51′	1°	16′	1821
CAPE WRATH	Cape Wrath, north-western Headland of Sutherlandshire	One	Revolving, and shewing alternately a red and white light every 2 minutes	25	From SE. ¹⁄₂ E. to SW. by W. Northerly	400	58°	37′	5°	0′	1828
ISLAND GLASS	Island Glass, one of the Harris Isles, Inverness-shire	One	Fixed	16	From W. by S. to ENE. ¹⁄₂ E. Southerly	130	57°	52′	6°	33′	1789
BARRAHEAD	Highest land on Bernera Island, Inverness-shire	One	Intermittent, suddenly bursting into view, and continuing in sight 2¹⁄₂ min., then suddenly eclipsed for half a minute	32	From N. by E. to ENE. Westerly and Southerly	680	56°	48′	7°	38′	1833
ARDNAMURCHAN	Ardnamurchan Point, Argyleshire (building)
LISMORE	Mousedale, small Island off Lismore, Argyleshire	One	Fixed	15	From E. to NE. by E. ¹⁄₄ E. Westerly	103	56°	30′	5°	38′	1833
SKERRYVORE[89]	Skerryvore Reef, 12 miles WSW. ¹⁄₂ W. from Tyree Island, with foul ground all round it	One	Revolving, and appearing at its brightest once every minute	18	All round the Compass	150	56°	19′	7°	7′	1844
RHINS OF ISLAY	Oversay, small Island off Islay, Argyleshire	One	Flashing once every 5 seconds	17	From NNE. to SE. Southerly	150	55°	41′	6°	29′	1825
MULL OF KINTYRE	South-western Headland of Argyleshire	One	Fixed	22	From NNE. ¹⁄₂ E. to S. by W. ¹⁄₄ W. Southerly	297	55°	1′	5°	49′	1787
PLADDA	Pladda Isle, off south-east point of Arran, county of Bute	Two	Fixed, the one above the other	13 & 16	From NW. by W. to NE. by E. Southerly	77 & 130	55°	26′	5°	7′	1790
CORSEWALL	Western side of entrance to Loch Ryan, in Wigtonshire	One	Revolving, and shewing alternately a red and white light every 2 minutes	15	From NE. by E. to SW. Northerly	112	55°	1′	5°	9′	1817
LOCH RYAN	Cairn Ryan Point, within Loch Ryan, Wigtonshire	One	Fixed	10	From S. by W. ¹⁄₈ W. to N. ⁷⁄₈ E. Westerly	30	54°	58′	5°	2′	1847
MULL OF GALLOWAY	Southern extremity of the Mainland of Scotland, Wigtonshire	One	Intermittent, suddenly bursting into view, and continuing in sight 2¹⁄₂ min., then suddenly eclipsed for half a minute	23	From NE. to NW. ¹⁄₂ W. Southerly	325	54°	38′	4°	51′	1830
LITTLE ROSS	Little Ross Island, Kirkcudbrightshire	One	Flashing once every 5 seconds	18	From N. by E. to NW. by W. Southerly	175	54°	46′	4°	5′	1843
POINT OF AYRE	Northern extremity of Isle of Man	One	Revolving, and shewing alternately a red and white light every 2 minutes	15	From S. by W. to W. by N. Northerly	106	54°	25′	4°	22′	1818
CALF OF MAN	West side Calf Island, at the southern extremity of Isle of Man	Two	Revolving, and shewing white lights every 2 minutes	22 & 24	From NE. ¹⁄₃ to SW. W. Southerly	275 & 368	54°	3′	4°	49′	1818

[89] At Hynish Point in Tyree Island, two fixed Lights are shewn from the Pier, but ONLY when the Vessel which attends the Lighthouse is expected to enter the Dock at Hynish. In the Trinity House Chart, Skerryvore Light is erroneously described as “Intermittent.”

BEACONS AND BUOYS.
FRITH OF FORTH DISTRICT.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Bearings of Marks and of Lines of Intersection Meeting at the Station.
MIDDLE BANK, WEST END, BUOY.	6 Feet Buoy, Red.	3¹⁄₂ Feet.	Alloa Tower in line with the Centre of Clackmannan Pier—Bearing N. by E.
			Clackmannan Church Spire in line with High Chimney-Stack of Park-Farm House—Bearing NE. ¹⁄₂ E.
			Middle Bank Buoy, East End—Bearing SE. by S.
MIDDLE BANK, EAST END, BUOY.	6 Feet Buoy, Red.	4 Feet.	Tullyallan House in line with Tullyallan Old Church Spire, in ruins—Bearing ESE. ¹⁄₂ S.
			Remarkable Clump of Trees on distant high land in line with Airth Church Spire—Bearing W. by N. ¹⁄₂ N.
			Buoy off Inch Brake Rock—Bearing S. by E.
INCH BRAKE BUOY.	6 Feet Buoy, Black.	5 Feet.	Flagstaff on the Ferry Pier, Kincardine, clear outside of Kincardine Stone Pier—Bearing N. by E.
			Alloa Church Spire in line with South Corner of Kennet Pans Distillery Garden Wall—Bearing N. by W.
			Long Annat Buoy—Bearing SSE. ¹⁄₂ E.
LONG ANNAT	6 Feet Buoy,	9 Feet.	Sands House, West Wing, in line with West Face of Annat Quarry—Bearing NNE. ¹⁄₂ E.
			Binns Monument in line with the Middle of Bo’ness Pier—Bearing SE. by S.
			Hen and Chicken’s Buoy—Bearing SE. by E. ¹⁄₄ S.
HEN AND CHICKEN’S BUOY.	6 Feet Buoy, Black.	12 Feet.	The East Wing of Culross Abbey in line with Eastmost House in Culross Village—Bearing NNE. ¹⁄₂ E.
			Airth Castle, in line with High-Water Mark on Long Annat Point—Bearing NW. ¹⁄₄ W.
			Buoy on East End of Dods’ Bank—Bearing SSE. ¹⁄₂ E.
DODS’ BANK BUOY.	7 Feet Buoy, Red.	15 Feet.	Berry-Law Trees in line with the Chimney-Stack of Bunyan’s Farm—Bearing E. by N.
			Chimney Stack of the Snub Coal Pit (the first Stack West of Kinneil New Iron Works), in line with the West Pier Wall of Bo’ness—Bearing WSW. ³⁄₄ W.
			Comary House, East Wing, in line with the West Wing of the Factor’s House—Bearing N. by E. ³⁄₄ E.
			Valleyfield House, a little East of the Eastern House on Preston Island, about half-way between the house and where the Island dries at half-tide—Bearing N. by E. ¹⁄₄ E.
			The Buoy of Hen and Chicken’s Rock—Bearing NNW. ¹⁄₂ W.
BEAMER BEACON.	Painted Black, with Spherical Ball at top.	Rock Dry at Low Water.	Bo’ness Pier—Bearing NW. by W.
			Charleston Pier, Outer End—Bearing NW. by N.
			South-West Extremity of the Point at North Queensferry—Bearing ESE. ¹⁄₄ E.
			The Halls, or principal South Queensferry Pier—Bearing SSE. ¹⁄₄ E.
DRUM SAND EAST BUOY.	7 Feet Buoy, Red.	12 Feet.	Newbigging House in line with East Edge of Carcraig Rock—Bearing NE. ¹⁄₂ E.
			Oxscare Beacon—Bearing E. ³⁄₄ N.
			Inchkeith Lighthouse—Bearing ESE. ¹⁄₂ E.
			Highest Point of Arthur’s Seat in line with Nelson’s Monument—Bearing S. by E. ³⁄₄ E.
DRUM SAND WEST BUOY.	8 Feet Buoy, Red, with Fenders.	3¹⁄₄ Fathoms.	South Point of Inchkeith in line with Centre of Opening of Mickery Stone—Bearing ESE. ¹⁄₄ E.
			Inchkeith Lighthouse—Bearing ESE. ¹⁄₂ E.
			Fordel House in line with Centre of Donibristle House—Bearing N. ¹⁄₄ E.
			Chimney-Stack of Castle Landhill Farm-House in line with End of Lazarett Pier—Bearing NW. ³⁄₈ N.
OXSCARE BEACON.	Painted Red, with Flat Cone at top.	Rock Dry at Low Water.	South Point of Carlin’s Nose—Bearing W. ³⁄₄ N.
			Burntisland Pier—Bearing ENE.
			Extremity of Kinghornness—Bearing E. ¹⁄₂ N.
			Inchkeith Lighthouse—Bearing ESE. ¹⁄₄ E.
			Martello Tower—Bearing SSE. ³⁄₄ E.
			Granton Pier—Bearing S. by E. ¹⁄₄ E.
WEST GUNNET BUOY.	8 Feet Buoy, White.	3³⁄₄ Fathoms.	Nelson’s Monument just clear East of North Leith Church Spire—Bearing SSW.
			North Berwick Law in line with North End of Long Craig—Bearing ESE. ¹⁄₄ E.
			Clump of Trees East of Grange House in line with Burntisland Church Spire—Bearing N. ¹⁄₂ W.
			Inchkeith Lighthouse—Bearing E. ¹⁄₂ S.
EAST GUNNET BUOY.	8 Feet Buoy, White.	3¹⁄₂ Fathoms.	Notch at the foot of East Brow of the Pentland Hills in line with North Leith Church Spire—Bearing SSW. ³⁄₄ W.
			Carlin’s Nose clear of the North Side of Mickery Stone—Bearing WNW. ³⁄₄ W.
			Kinghorn New Free Church in line with Kinghornness—Bearing NE. by N.
			Inchkeith Lighthouse—Bearing E.
PALLAS BUOY.	7 Feet Buoy, Striped White and Black horizontally.	3¹⁄₂ Fathoms.	Kinghorn Free Church in line with Swan’s Factory—Bearing N. by E. ³⁄₄ E.
			North Brow of Inchkeith in line with the Centre of Silly Carr Rock—Bearing ENE. ¹⁄₄ N.
			Assembly Hall Spire, Edinburgh, in line with Martello Tower—Bearing SW. ³⁄₄ S.
			Inchkeith Lighthouse—Bearing ENE. ³⁄₄ E.
HERWIT BUOY.	8 Feet Buoy, Black.	4³⁄₄ Fathoms.	East Brow of Pentland Hills, touching West Brow of Arthur’s Seat (half way up)—Bearing SW. ¹⁄₂ W.
			East Stables (Red-tiled House) of Pettycur in line with East Brow of Inchkeith—Bearing N. by W.
			Inchkeith Lighthouse—Bearing N. by W. ¹⁄₂ W.
CRAIG WAUGH	8 Feet Buoy,	4 Fathoms.	Pettycur Pier in line with Eastern Brow of Inchkeith—Bearing N. by W. ¹⁄₂ W.
			Assembly Hall Spire just clear, West of Nelson’s Monument—Bearing W. ³⁄₄ S.
			Inchkeith Lighthouse—Bearing N. by W. ³⁄₄ W.
NORTH CRAIG MAST BUOY.	12 Feet Mast Buoy, Chequered Red and White.	3¹⁄₄ Fathoms.	Nelson’s Monument in line with West Wing of Leith Baths—Bearing WSW. ¹⁄₄ W.
			Summit of East Lomond Hill in line with Big House Trees—Bearing N. ¹⁄₂ E.
			Carlin’s Nose in line with Centre of Mickery Stone—Bearing WNW.
WEST ROCK-HEAD, OFF DYSART, BUOY.	6 Feet Buoy, Red.	3¹⁄₄ Fathoms.	Dysart Coal-Pit Chimney-Stack in line with Middle of Gable of Pan Hall House—Bearing N. ¹⁄₄ E.
			North End of Portbrae Church, Kirkcaldy, just clear of the End of Kirkcaldy Pier—Bearing WNW. ³⁄₄ W.
			Inchkeith Lighthouse—Bearing SW. by S.
			N.B.—The highest part of the Rock bearing N. ¹⁄₄ E. distant about one-half cable’s length from Buoy.
EAST ROCK-HEAD, OFF DYSART, BUOY.	6 Feet Buoy, Black.	3¹⁄₂ Fathoms.	Wemyss Old Castle in line with Southern Houses of East Wemyss—Bearing NE. by E. ¹⁄₄ E.
			East Wing of Dysart Church in line with Town-House Steeple—Bearing NNW. ³⁄₄ W.
			Buoy on West Rock-Head—Bearing W. by N. ¹⁄₄ N.
			Inchkeith Lighthouse—Bearing SW. ¹⁄₂ S.
			N.B.—The highest part of Rock, bearing NW. ¹⁄₄ W., distant about two cables’ lengths.
EAST VOWS ROCK, BEACON, OFF ELIE.	Pyramid of Iron Pillars, with open Cylindric Cage on top, painted Red.	Rock Dry at Low Water.	Ruins on Chapelness—Bearing N. ³⁄₄ E.
			North End of Elie Pier—Bearing E. ³⁄₄ N.
			Extremity of Elieness—Bearing E. by S. ¹⁄₂ S.
			Isle of May Lighthouse—Bearing ESE. ¹⁄₄ S.
			West Vows Rock—Bearing WNW. ¹⁄₂ N. distant ¹⁄₂ mile.
			Buoy on Thill Rock—Bearing ESE. ¹⁄₈ S. distant two cables’ lengths.
THILL ROCK BUOY.	7 Feet Buoy, Black.	3³⁄₄ Fathoms.	West End of Millhouse Cottage in line with North End of Elie Pier—Bearing NE.
			Pettie Law in line with West Chimney-Stack of David Ovenstone’s House—Bearing N. ³⁄₈ W.
			Ruin on Chapelness—Bearing NNW. ¹⁄₂ W.
			Beacon on East Vows Rock—Bearing WNW. ¹⁄₈ N.
			N.B.—The Buoy lies about 35 fathoms to the SSE. of the highest part of the Rock.
SOUTH CARR BEACON.	Painted Red, with Cross at top.	Rock Dry at Low Water.	Cairn on Bass Rock—Bearing N. by E.
			Isle of May Lighthouse—Bearing NE.
			Dunbar Church Tower—Bearing SSE. ¹⁄₄ S.
			Oldham Farm-House Chimney-Stack—Bearing W. ¹⁄₄ N.
NORTH CARR BEACON.	Beacon of Stone, with Iron Frame and Ball.	Rock Dry at Low Water.	1¹⁄₄ Mile from Fifeness—Bearing from Isle of May Light NNE. distant 6 Nautic Miles.

BEACONS AND BUOYS.
DISTRICT OF FRITHS OF MORAY, CROMARTY, INVERNESS, AND DORNOCH.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Magnetic Bearings of Marks and of Lines of Intersection Meeting at the Station.
COVESEA SKERRIES BEACON.	Pyramid of Iron Pillars, with open cylindric Cage, and a Cross, rising to the height of about 50 feet above High water.	Rock dry at Low water.	Covesea Skerries Lighthouse on the neighbouring land of Craighead—Bears WSW. ¹⁄₄ W. distant one mile.
LONGMAN POINT BEACON.	Cone of Iron Plates painted Black.	Beach Dry at Low water of Spring Tides.	End of Kessock South Pier—Bearing W. by N. ¹⁄₄ N.
			Craigtown Point—Bearing NW. ¹⁄₂ W.
			Meiklemee, East End Buoy—Bearing E. ¹⁄₂ N.
			Bogbain House in line with Rigmore House—Bearing S. ³⁄₄ E.
			End of Longman Point—Bearing N. ¹⁄₄ W. distant 40 Fathoms.
MEIKLEMEE BANK BUOY. East End.	6 Feet Buoy. Black.	12 Feet.	Park’s Farm-House in line with Rigmore House—Bearing SSW.
			Middle of space between the Houses of Scorguoy Farm-Yard in line with Black Mill Chimney—Bearing W. ¹⁄₄ S.
			Chanonry Point Lighthouse—Bearing ENE. ¹⁄₄ E.
MIDDLE BANK BUOY. East End.	6 Feet Buoy. Black.	12 Feet.	Scorguoy Farm-Yard (South End), in line with Black Mill Chimney—Bearing W. ¹⁄₂ S.
			Round Clump of Trees, North of Ley’s House, in line with Rigmore House—Bearing SW. ³⁄₄ S.
			Chanonry Point Lighthouse—Bearing ENE.
			Meiklemee Bank Buoy—Bearing W. ⁵⁄₈ S.
PETTY BANK BUOY. North or Outer Edge.	6 Feet Buoy. Chequered Black and White.	12 Feet.	Dalcross Castle in line with Fishtown Farm-House—Bearing SE. ³⁄₄ S.
			Extremity of East Suter in line with Store-house, Chanonry Point—Bearing ENE. ³⁄₄ N.
			Munlochy Buoy—Bearing N.
MUNLOCHY BUOY.	6 Feet Buoy. Black.	12 Feet.	West Wing of Avoch House, now in ruins, in line with the most Western slated House or Cottage in Avoch—Bearing N. ¹⁄₄ W.
			North End of Fort-George in line with Chanonry Point—Bearing ENE. ¹⁄₄ E.
SKATE BANK BUOY. East End.	6 Feet Buoy. Black.	12¹⁄₂ Feet.	The East Wing of Kincurdie House in line with Spire of Rosemarkie Kirk—Bearing NNE. ¹⁄₂ E.
			Flagstaff of Fort-George in line with the Outer End of Chanonry Pier—Bearing ENE. ¹⁄₄ E.
			Dalcross Castle in line with Cottage on Sea-cliff—Bearing S. ³⁄₄ E.
			Munlochy Buoy—Bearing WSW. ¹⁄₈ W.
CRAIGMEE OR FORT-GEORGE BANK BUOY.	6 Feet Buoy. Chequered Black and White.	2¹⁄₄ Fathoms.	High Part, or West Brow of Altarlie Point, in line with Chanonry Point Lighthouse—Bearing SW. ³⁄₄ W.
			Patch of Trees at West End of Broomhill Wood, called Broomhill Bush, in line with Platcock House—Bearing WNW. ¹⁄₄ W.
RIFF BANK BUOY. West End.	6 Feet Buoy. Black.	3²⁄₃ Fathoms.	Craighead Farm-House in line with the most Western of the Three Burns—Bearing N. by E. ¹⁄₄ E.
			Broomhill Bush (East End) in line with the Manse of Rosemarkie—Bearing W. ¹⁄₂ N.
			Chanonry Point Lighthouse—Bearing WSW. ³⁄₄ S.
RIFF BANK BUOY. Middle or North Angle.	6 Feet Buoy. Black.	3¹⁄₂ Fathoms.	Three remarkable Trees at North End of Craigie Wood, in line with Rosemarkie Manse—Bearing W. ¹⁄₂ S.
			Gamekeeper’s House at End of Wood in line with Cave on Sea-shore, a little East of the Three Burns—Bearing NW. ¹⁄₂ W.
			Chanonry Point Lighthouse—Bearing WSW. ¹⁄₂ S.
RIFF BANK BUOY. East End.	12 Feet Mast-Buoy. Black.	4¹⁄₂ Fathoms.	Castle Craig Rock in line with Stack Rock at foot of West Suter—Bearing N. by E. ¹⁄₄ E.
			Store-House on Chanonry Point, shut in by the North corner of Fort-George, and in line with Lower part of South Brow of Ord Hill—Bearing W. ³⁄₄ S.
			Towrie Lumb Wood in line with Craigie Wood (South End)—Bearing W.
WHITENNESS BEACON. (In preparation.)	—	—	—
NAVITY BANK BUOY. South Edge.	6 Feet Buoy. Chequered Black and White.	2¹⁄₂ Fathoms.	Trees at end of Navity Farm-House in line with East Bank or Cliff of Craighouse Burn—Bearing N. ³⁄₄ E.
			Extremity of Wood on Brow of East Suter in line with Lower part of Brow of West Suter—Bearing NE. by E.
			Chanonry Point Lighthouse—Bearing SW. by W.
			Riff Bank Mast Buoy—Bearing SE. ⁵⁄₈ E.
NIGG SANDS BUOY. East End.	6 Feet Buoy. Black.	2 Fathoms.	Cromarty Gaelic Kirk Steeple in line with East Wing of Hotel—Bearing S. ³⁄₄ E.
			Face of East Suter apparently on a line halfway between Ferryhouse and Stable—Bearing SE. by E.
NIGG SANDS BUOY. West End.	6 Feet Buoy. Black.	1²⁄₃ Fathoms.	Farm-House of Dalney in line with the Pigeon-house East of Ballintrade—Bearing NNE. ¹⁄₈ E.
			Extremity of West Suter in line with Cromarty Lighthouse—Bearing SE. ⁵⁄₈ E.
NEWHALL BANK BUOY. East End.	6 Feet Buoy. Chequered Black and White.	2¹⁄₂ Fathoms.	Priesthill Farm-House in line with Easternmost House in Ballintrade—Bearing NNE. ³⁄₄ E.
			East Brow of West Suter in line with Cromarty Gaelic Kirk—Bearing ESE. ¹⁄₈ S.
			Nigg Sands West Buoy—Bearing ENE. ³⁄₈ N.
THREE KINGS ROCKS BUOY.	8 Feet Buoy. Red.	7¹⁄₂ Fathoms.	Eastern Trees upon Top of the High Land, being the most projecting and highest part of Sea Cliff, West of Gilliam Burn, in line with the Highest Eastern part of Three Kings Rock—Bearing WNW. ¹⁄₄ N.
			Duke of Sutherland’s Monument in line with West End of Long Storehouse in Shandwick—Bearing N. by E. ³⁄₈ E.
CULLODEN ROCK BUOY.	8 Feet Buoy. Black.	8³⁄₄ Fathoms.	Brucefield Farm-House in line with Tarbetness Lighthouse Flag-Staff—Bearing WSW. ³⁄₄ W.
			Duke of Sutherland’s Monument in line with Lower Corner of Wood farthest West from Dunrobin Castle—Bearing NNW.
FAIRWAY BUOY OFF TAIN BAR.	12 Feet Mast Buoy. Red.	5 Fathoms.	West End of Bentavie Hill in line with Trentham Farm-House—Bearing NNW. ⁷⁄₈ W.
			West Brow of East Suter in line with Meiklerennie Farm-House—Bearing SW. ³⁄₈ W.
			Tarbetness Lighthouse—Bearing SE. ³⁄₄ E.
TAIN BAR INNER BUOY. North Side.	6 Feet Buoy. Black.	2¹⁄₂ Fathoms.	Remarkable Hollow or Notch in High Land East of East Suter, in line with Lochslain Castle—Bearing SSW. ¹⁄₄ W.
			Lower West Brow of Cambusmore Hill in line with East End of West Embo Wood—Bearing N. by W. ³⁄₄ W.
			Tarbetness Lighthouse—Bearing ESE. ¹⁄₂ S.
			Fairway Buoy off Tain Bar—Bearing E. ³⁄₄ S.
TAIN BAR INNER BUOY. South Side.	6 Feet Buoy. Chequered Black and White.	4²⁄₃ Fathoms.	Remarkable Hollow or Notch in High Land East of East Suter in line with Meiklerennie Farmhouse—Bearing SSW. ³⁄₈ W.
			West End of East Embo Wood in line with Embo Farmhouse—Bearing N. ¹⁄₂ W.
			Fairway Buoy off Tain Bar—Bearing E. ¹⁄₄ N.
			Tain Bar Inner Buoy (North Side)—Bearing ENE. ³⁄₈ N.
			Dornoch Spire—Bearing NNW. ³⁄₄ W.

BEACONS AND BUOYS.
FRITH OF CLYDE DISTRICT.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Bearings of Marks and of Lines of Intersection Meeting at the Station.
FULLARTON ROCK BUOY.	7 Feet Buoy. Red.	3¹⁄₂ Fathoms.	Clump of Trees at East side of Clachlan Farm, just opening from the West Brow of Holy Island—Bearing N. by E.
			Standing Stone upon Kinross Point—Bearing W.
			Buoy moored upon ESE. Tail of Rock. The shallowest part of Rock has 8 Feet at Low water of Spring Tides.
ARRANMAN’S BARRELS ROCKS BUOY.	8 Feet Buoy. Red.	8¹⁄₂ Fathoms.	West End of Arranman’s Barrels Shoal—Bearing W. by N.
			North-East Extremity of Shoal—Bearing N. ¹⁄₂ E.
			Ballyshare House in line with the Lower East End of Dunacreein Rock—Bearing NW. ¹⁄₂ W.
			The Buoy is moored abreast of the middle of the Shoal, and is distant from the Low water Rocks about half a cable’s length.
OTTERARD ROCK BUOY.	8 Feet Buoy. Black.	3³⁄₄ Fathoms.	Clump of Trees at Ballaminich Farm-House in line with the lower part of the South-eastern Brow of Island Davaar—Bearing SW. ¹⁄₄ W.
			The remarkable Notch in distant Hill called Balavilan, in line with North End of Green Patch on the rising ground in Field south of Long Dyke near Smerby Farm-House—Bearing WNW. ³⁄₄ N.
			Macrinnan’s Point—Bearing WSW. ¹⁄₂ W.
			The Buoy is moored upon ESE. Tail of Rock. The shallowest part of Rock at Low water of Springs has 12 Feet.
MILLBEG BANK BUOY.	6 Feet Buoy. Black.	2 Fathoms.	Campbelton Town-House Spire in line with House in ruins on Trench Point—Bearing WNW.
			Crossbeg Farm-House in line with Lower part or Mouth of Porter’s Glen—Bearing N. ¹⁄₄ W.
CAMPBELTON HARBOUR OUTER BUOY.	6 Feet Buoy. Red.	2¹⁄₄ Fathoms.	West Corner of Gaelic Church in line with Trench Point—Bearing W. by N. ¹⁄₄ N.
			West End of Baraskie Farm-House (dwelling-house) in line with Angle of Plantation, and also with the Corner of the Second Field to the South of the House—Bearing N. ³⁄₈ E.
CAMPBELTON HARBOUR INNER BUOY.	6 Feet Buoy. Black.	1¹⁄₄ Fathoms.	Castle Hill Church in line with high water-mark on Trench Point—Bearing WNW. ¹⁄₄ W.
			North End of Higher Glenremisdil Farm-House in line with Cottage at East End of Hetly House—Bearing SW. ³⁄₄ S.
MILLMORE BEACON.	Pyramid of Iron Spars with Wire Ball on top.	Beach dry at Low water.	Campbelton North Pier-head—Bearing NW. by W.
			Macrinnan’s Point—Bearing ENE. ¹⁄₄ N.
TRENCH POINT BEACON.	Pyramid of Iron Spars with Wire Ball on top.	Beach dry at Low water.	Campbelton North Pier-head—Bearing NW. by W.
			Outer or Red Buoy (above described)—Bearing ESE. ¹⁄₄ E.
LAPPOCK BEACON.	Tower with Stone Ball on top, painted Red.	Rock dry at Low water.	Troon Harbour Light—Bearing S. by W. ¹⁄₄ W.
			Beacon on Lady Isle—Bearing SW. ¹⁄₂ W.
			Extremity of Ardrossan Pier—Bearing NNW. ¹⁄₄ W.
BREAST ROCK BEACON.	Pyramid of Iron Pillars, with cylindric open Cage, painted Red.	Rock dry at Low water.	Turnberry Point—Bearing NE. by N. ¹⁄₈ E.
			Pladda Lighthouse—Bearing NNW.
			Ailsa Craig (Highest Point)—Bearing W.
LOCH RYAN INNER BUOY.	7 Feet Buoy. Red.	3¹⁄₂ Fathoms.	Mr Moore’s Pigeon-House in line with Angle of Plantation lying to the North of Corsewall House—Bearing N. by W. ³⁄₈ W.
			East End of Cairn Ryan Hill Quarry, and East End of Plantation, at the foot of the same hill, in line with North Chimney of Mrs Begg’s Inn, Cairn Ryan Village—Bearing NE. ³⁄₄ N.
			North End of Stranraer Pier—Bearing SSW. ¹⁄₄ W.
BEACON ON THE SPIT OF SCAR POINT, OFF KIRKCOLM POINT, IN LOCH RYAN.	Cone of Iron Plates, painted Red.	Dry at Low water.	Loch Ryan Lighthouse—Bearing NNE. ¹⁄₄ E.
			Lochnoll Houses—Bearing SE. by E.
			Stranraer Pier End—Bearing SSW. ¹⁄₂ W.
			Waukmill Houses—Bearing SW. by W.
			Corsewall House in line with The Scar off Kirkcolm Point—Bearing NNW. ¹⁄₄ N.
LOCH RYAN OUTER BUOY.	7 Feet Buoy, Black.	3¹⁄₂ Fathoms.	Portincally Farm-House in line with the Brow of Clachan Head—Bearing NNW. ¹⁄₄ W.
			Mr Charles M‘Donald’s House in line with the South End of General Wallace’s Porter’s Lodge—Bearing SE.
LAGGAN, OR EBBSTONE ROCK BEACON.	Pyramid of Iron Pillars, with cylindric Open Cage on top, painted Red.	Rock dry at Low water.	Corsewall Lighthouse—Bearing NE. by E.
			Ailsa Craig (Highest Point)—Bearing NE. ³⁄₄ N.
			Laggan Point—Bearing SSE. ¹⁄₂ E.

BEACONS AND BUOYS.
LOCH FYNE DISTRICT.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Magnetic Bearings of Marks and of Lines of Intersection Meeting at the Station.
OFF ARDLAMONT POINT OR BRADEICH ROCKS, ARGYLESHIRE, BUOY.	8 Feet Buoy. Red.	2³⁄₄ Fathoms.	South-West Extremity of West and Eastern Hills upon Ardlamont Point in line with Extremity of Point—Bearing NW. ³⁄₄ W.
			Highest Part of Bradeich Rocks—Bearing NNW. ¹⁄₂ W.
			South End of Inchmarnock Island—Bearing S. ¹⁄₂ W.
			Extremity of Land South of Ardlamont Point—Bearing N. by W.
			The Buoy lies about 115 fathoms distant from High water-mark upon the Point, and about 45 fathoms from the highest part of Bradeich Rocks.
			N.B.—There is a small Rock which dries at Low Spring Tides, about 10 or 12 fathoms outside of the highest main Rock.
SKERNA SCALLAIG ROCK, OFF ENTRANCE TO CRINAN CANAL, ARGYLESHIRE, BUOY.	7 Feet Buoy. Red.	2¹⁄₂ Fathoms.	South Wing of Sir John Ord’s Stables in line with North Extremity of Dunchoan Island—Bearing NE. by E.
			Silver Craig’s Point, Island More—Bearing SE. by S. ¹⁄₂ E.
			West Wing of Ardrishaig Hotel in line with Lighthouse upon End of Ardrishaig Pier—Bearing N. ¹⁄₂ E.
			N.B.—The Buoy lies upon the South-West tail of the Shoal or Rock.
OTTER BANK BEACON, OFF ENTRANCE TO LOCH FYNE, ARGYLLSHIRE. (Building.)	Conical Iron Beacon. To be painted Black.	Gravel Beach. Dry at Low water.	Auchabolonabaith House (East Wing) in line with Centre of Cottage—Bearing N. by W. ¹⁄₄ W.
			Strathlachlan Hill in line with Schoolhouse Point—Bearing ENE.
			End of Liath Island—Bearing W. ¹⁄₄ S.
WEST OTTER BEACON, OFF CASTLE LACHLAN, LOCH FYNE, ARGYLESHIRE. (Building.)	Conical Iron Beacon. To be painted Black.	Gravel Beach. Dry at Low water.	End of Minard Point—Bearing SW. by W. ¹⁄₄ W.
			End of Chapel Island—Bearing ENE. ³⁄₄ E.
			Barneycarry Farmhouse in line with North-East End of Hugh Island—Bearing SE. ¹⁄₄ E.

BEACONS AND BUOYS.
OBAN BAY, ARGYLESHIRE.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Magnetic Bearings of Marks and of Lines of Intersection Meeting at the Station.
SKERRAT ROCK. S. W. End.	10 Feet Buoy, with Fenders. Red.	Dry at Low-water of Spring Tides.	Centre of Oban Free Church Window in line with North-Eastern Chimney of Freemason’s Hall—Bearing SE. by E.
			Centre of Skerry Dhu or Black Rock (apparently in middle of Sound of Kerrera) in line with Ardincaple Point—Bearing WSW.
			Buoy on North-Eastern End of Skerrat Shoal—Bearing NE. ¹⁄₂ E. distant 105 fathoms.
SKERRAT SHOAL, N. E. End.	6 Feet Buoy. Chequered Black and White.	12 Feet at Low water of Spring Tides.	Oban Free Church Steeple in line with South Chimney Top of Spring Well Cottage—Bearing SE.
			Ardincaple Point, a little West of the Western End of Skerry Dhu or Black Rock—Bearing WSW.
			Buoy on Skerrat Rock—Bearing SW. ¹⁄₂ W. distant 105 fathoms.
N.B.—No Vessel should attempt to pass between those Buoys.

BEACONS AND BUOYS.
LINNHE LOCH DISTRICT, ARGYLESHIRE.

Name of Station.	Description of Mark.	Depth at Low Water of Spring Tides.	Magnetic Bearings of Marks and of Lines of Intersection Meeting at the Station.
CULCHENNA SPIT BUOY.	10 Feet Mast Buoy, with Red Ball.	4 Fathoms.	West End of Ardgour House in line with East End of Hugh Boyd’s Cottage—Bearing N. ⁷⁄₈ E.
			John Cameron’s Cottage in line with End of Culchenna Point—Bearing NE. ³⁄₄ E.
			Sallachan Point—Bearing NNW. ¹⁄₄ W.
			Chlavoulin Spit Buoy—Bearing N. ³⁄₄ E.
CHLAVOULIN SPIT BUOY.	7 Feet Buoy. Black.	2 Fathoms.	Centre of Ardgour House in line with Centre of Hugh Boyd’s Cottage—Bearing N. by E.
			East End of Second Wood from Corran Point in line with Barn at East End of Hugh Campbell’s Cottage (Eastern House in Village of Chlavoulin)—Bearing NE. ³⁄₄ E.
			Corran Flat Buoy—Bearing ENE. ³⁄₄ E.
			End of Sallachan Point—Bearing W.
CORRAN FLAT BUOY.	6 Feet Buoy. Black.	3³⁄₄ Fathoms.	West End of Brow of Sallachan Hill covered with Wood in line with Donald M‘Lean’s House—Bearing NW. by W. ¹⁄₄ W.
			West Chimney-Stack of South Corran Ferry House in line with White Part of Rock near High Water Mark at the End of a Dyke—Bearing E. ³⁄₄ N.
			South Brow of Stroncrigan Hill in line with End of Corran Cliff—Bearing NE. by E. ¹⁄₈ E.
CORRAN BANK, NORTH-WEST END, BUOY.	6 Feet Buoy. Chequered Black and White.	2³⁄₄ Fathoms.	Bunrie Point in line with High Water Mark on Corran Point—Bearing S. by W. ¹⁄₂ W.
			Belfry of Corran Church—Bearing W. by N.
CORRAN BANK, SOUTH-EAST END, BUOY.	6 Feet Buoy. Black.	3¹⁄₂ Fathoms.	Culchenna Point and Kintallon Point, in line with End of Cliff of Corran Point—Bearing SW. by S. ¹⁄₈ W.
			Belfry of Corran Church—Bearing NW. by W. ⁵⁄₈ W.
			South Keil Farmhouse, in line with Arch of Bridge on Road—Bearing NNW.
			Corran Bank North Buoy—Bearing NNW.
LOCHYFLAT EAST BUOY.	6 Feet Buoy. Red.	2³⁄₄ Fathoms.	South End of Wood at Stroncrigan Point, just clear of Cambusnagaul Point—Bearing SW. by W. ³⁄₄ W.
			East End of Donald Cameron’s House in Corpach, in line with North End of Old Engine House—Bearing N. by W. ¹⁄₄ W.
			South End of Free Church in line with North End of Greyhouse, or Old Corpach House—Bearing N. ⁷⁄₈ E.
			Entrance of Caledonian Canal—Bearing N. by W. ¹⁄₂ W.
LOCHYFLAT MIDDLE BUOY.	6 Feet Buoy. Red.	3¹⁄₂ Fathoms.	East End of Henderson’s House or Croft in line with East End of Schoolhouse near Cambusnagaul Point—Bearing W. ¹⁄₂ S.
			Fish-house in line with End of Dearg Point—Bearing N. by W. ³⁄₄ W.
			Entrance of Caledonian Canal—Bearing N.
			North End of Wood at Banavie at South Side of Canal in line with Clump of Trees at East End of John Cameron’s Cottage in Kilcorpach—Bearing NE. by E. ¹⁄₄ E.
			Buoy on East End of Lochyflat—Bearing NE. ³⁄₄ N.
			M‘Lean’s Rock Buoy—Bearing NW. by N.
LOCHYFLAT WEST BUOY.	6 Feet Buoy. Red.	3 Fathoms.	Cameron’s Monument in line with End of Dearg Point—Bearing N. ¹⁄₄ E.
			North or Steep Face of Donnay Hill in line with South Wing of Old Castle of Inverlochy—Bearing E. ³⁄₈ S.
			Lochyflat Middle Buoy—Bearing NE.
			M‘Lean’s Rock Buoy—Bearing N. by E. ¹⁄₄ E.
			Fort-William Pier—Bearing SSW. ¹⁄₈ W.
MACLEAN’S ROCK, LOCHEILHEAD, BUOY.	6 Feet Buoy. Black.	3³⁄₄ Fathoms.	Old Engine-House in line with High Water Mark on South End of Island Creiah—Bearing N. by E. ¹⁄₈ E.
			North Brow of Donnay Hill in line with Alan Kennedy’s Barn, Southmost House in Kilcorpach—Bearing E. ³⁄₄ S.
			Lochyflat West Buoy—Bearing S. by W. ¹⁄₄ W.
			Fort-William Pier—Bearing S. by W. ³⁄₄ W.
NEW ROCK, LOCHEILHEAD, BUOY.	6 Feet Buoy. Chequered Black and White.	3 Fathoms.	Cameron’s Monument in line with End of Dearg Point—Bearing N. ¹⁄₄ E.
			North End of Free Church in line with High Water Mark on East End of Island Creiah—Bearing NE. ³⁄₄ N.
			Centre of Donnay Hill in line with Alan Kennedy’s Barn—Bearing E. ⁷⁄₈ S.
			N.B.—Depth at Low Water of Spring Tides on Rock is 8 feet. The Buoy, moored in 3 fathoms, swings clear of the Rock on west side of it.

By order of the Board,

ALAN STEVENSON, Engineer.

Edinburgh, 1st January 1848.

NOTICE TO MARINERS.

The Commissioners of Northern Lighthouses have resolved to publish, on 1st January annually, for the use of Mariners, a Descriptive List of all the Lighthouses, Beacons, and Buoys under their charge, giving the characteristic appearance and correct bearings of each.

Mariners are particularly requested to notice, that they should NEVER PURCHASE any List EXCEPT THAT FOR THE YEAR CURRENT at the time of purchase. As changes may have taken place, no reliance can be placed on any List which has been published for a preceding year.

Publishers are particularly cautioned not to sell any List which has been published on a preceding year. Arrangements have been made with the Publishers of the Board, that all copies remaining on hand with any Publisher, at the close of any year, will be exchanged for the New Issue; and all Publishers are MOST PARTICULARLY REQUESTED not to retain on hand any copies of a past issue.

By Order of the Board,

ALEX. CUNINGHAM, Secretary.

Northern Lights Office,
Edinburgh, 1st January 1848.

}

APPENDIX, No. IX.
REPORT TO THE COMMISSIONERS OF NORTHERN LIGHTHOUSES, FOR THE YEAR 1846; WITH APPENDICES.
By Alexander Cuningham, W.S., Secretary to the Board.

The gross amount of Duties received from Shipping in the year to 31st December 1846, as per detailed State appended hereto (No. I., p. 429), is £46,001: 11: 2⁶⁄₈.

The Commission paid to Collectors in the same period is £2401: 7: 3⁴⁄₈, and Repayments of Duties erroneously charged, &c., £218: 16: 10²⁄₈, making the nett amount of Duties for the year £43,381: 7: 1, as also appears from State, No. I., p. 429.

The nett amount of Duties in the year 1845 was					£52,391	8	4
While that received in 1846 is					43,381	7	1
Making a Deficiency in the year of					£9,010	1	3
Whereof—
Half-year to 30th June,	£2350	9	1
Ditto to 31st December,	6659	12	2
					£9,010	1	3

It is to be observed, however, that during the currency of this year, two reductions in the amount of Light-duties, resolved upon by the Board, have come into operation.

1. The first of these reductions was one halfpenny per ton (or one-half of the amount leviable by Statute) for the Bell Rock Light; one farthing per ton (or one-half of the amount leviable) for each of the Lights of Corsewell and Mull of Galloway; and one-eighth of a penny per ton (or one-fourth of the amount leviable) for Pladda Light. These reductions were in operation during the first half of the year 1846. They were estimated to produce a deficiency in the annual Revenue of £5160, which, for the half-year, gives £2580. The actual deficiency in the amount levied for the first half of 1846, over that levied in the corresponding period of the preceding year, was £2350: 9: 1, being still £230 under the estimated amount.

2. The Board came to the resolution of making such a further reduction as should, including the previous one, give an aggregate abatement to the Coasting Trade, for each of the Lighthouses, of 50 per cent., that is, the amount leviable for each of the Lights being, previous to the first reduction, one halfpenny per ton, was reduced for the Coasting Trade to one farthing per ton; the amount for the Bell Rock and Skerryvore Lights, being one penny, was reduced to one halfpenny per ton. This reduction commenced on the 1st day of July 1846, and has consequently been in operation during the last half of that year. It was estimated to produce a deficiency in the annual revenue of the Board of £14,394: 14: 5, which, for the half-year, gives £7197: 9: 2. The actual deficiency in the amount levied for the last half of 1846, over that levied in the corresponding period of the preceding year, was £6659: 12: 2, being £540 under the estimated amount.

It is also proper to observe, that while there is the above deficiency in Receipts of the year 1846, as contrasted with 1845, of	£9010	1	3
There was a surplus Receipt of the year 1845, as contrasted with 1844, amounting to	6612	17	8
Making the Deficiency in 1846, as contrasted with the Receipts of 1844, upon which the calculations of the Board were founded, only	£2397	3	7

On the other hand, the greater reduction having been in operation only during half the year, a greater deficiency in the Revenue must be looked for in future years.

The Light-Duties in 1845 were contributed by 163,174 vessels in the Coasting Trade, giving an aggregate tonnage of 15,566,461, and by 45,612 vessels in Oversea Trade, giving an aggregate tonnage of 9,300,983.

The Light-Duties in 1846 have been contributed by 163,166 vessels in the Coasting Trade, giving an aggregate tonnage of 15,926,634, and by 50,324 vessels in the Oversea Trade, giving an aggregate tonnage of 9,577,478.

A contrast of these statements shews an increase in the Coasting Trade of 1846 in tonnage of 360,173, with eight fewer vessels; and in the Oversea Trade an increase of 4712 vessels, with a tonnage of 276,495.

These results (somewhat singular in their relative amounts) establish the important fact, that, though there is a deficiency in the revenue of the Board, it truly arises from the reductions in the Duties, and not from any reduction in the Shipping.

For the information of the Board, there will be found appended (p. 433) a statement shewing the progressive increase of tonnage during the last four years.

The amount of Duties received in the year 1846, as above, is					£46,001	11	2	⁶⁄₈
While the Ordinary Expenditure of the Board has been					32,063	6	3
Giving a Surplus Receipt for the year to meet Extraordinary Expenditure of (see State, No. II., p. 432)					£13,938	4	11	⁶⁄₈
But the total Expenditure of the Board in the Year has been					£60,374	15	9	²⁄₈
From which if there be deducted the Gross Receipts, per page 425,					47,895	8	8	⁶⁄₈
It gives a Balance superexpended beyond the surplus of the year of					£12,479	7	0	⁴⁄₈
The Balance on hand at 31st March 1846 was	£42,069	6	10
While that on hand at 31st March 1847 is	29,589	19	9	⁴⁄₈
Difference equal to superexpenditure,					£12,479	7	0	⁴⁄₈

There has been expended on the various Works in progress, prior to the year 1846 and in that year, as follows:—

	Prior to 1846.				In 1846.				Total.
Skerryvore Lighthouse Works	£93,576	10	0		£227	8	2		£93,803	18	2
Add Bo-Pheg Beacon	416	10	7		25	10	1		442	0	8
	£93,993	0	7		£252	18	3		£94,245	18	10
Covesea Lighthouse Works	9,523	17	6		1,109	5	4		10,633	2	10
Cromarty Ditto	2,895	18	8		342	9	3		3,238	7	11
Chanonry Ditto	2,832	16	1		405	7	8		3,238	3	9
Ardnamurchan Ditto	296	2	2		2,343	17	6		2,639	19	8
Laggan Spur Beacon	...	...			748	10	6		748	10	6
Island Glass New Buildings and Inclosures	3,064	15	3		1,797	3	5	¹⁄₂	4,861	18	8	¹⁄₂
Nosshead Lighthouse Works	...	...			1,467	6	1		1,467	6	1
Loch Ryan Ditto	...	...			829	12	9	¹⁄₂	829	12	9	¹⁄₂
Pentland Skerries New Works	...	...			3,135	17	5	¹⁄₂	3,135	17	5	¹⁄₂
Ditto Dioptric Light	...	...			2,037	11	4		2,037	11	4
Renewal of Fixed Lights	...	...			3,035	14	4		3,035	14	4
Buoys, &c.	...	...			1,549	14	11	¹⁄₂	1,549	14	11	¹⁄₂
Campbeltown Beacons	...	...			17	4	10		17	4	10
Lappock Beacon	...	...			8	12	5		8	12	5
Startpoint New Works	...	...			5	19	4		5	19	4
Elie or Vows Beacon	...	...			205	5	8		205	5	8
Whiteness Beacon	...	...			152	5	8		152	5	8
Longman’s Point Ditto	...	...			164	15	6		164	15	6
Loch Ryan Ditto	...	...			152	5	9		152	5	9
Brist Beacon	734	2	9		8	12	5		742	15	2
Mull of Kintyre Dykes and Road	586	14	4		647	17	9		1,234	12	1

There has been expended on the new Steamer “Pharos,” £18,977: 6: 7.

The Commissioners have purchased a House at Crail for £105: 19: 4 for the use of the Boatmen attending at the Isle of May.

The attention of the Commissioners is called to the circumstance that a complete change has been made this year in the mode of stating the Accounts. The Accounts are now, for the first time, concentrated in the Secretary’s department, and for every item entered in the subjoined abstract, reference is now, and will hereafter, be made to a page of the Ledger containing a detailed account vouching the charge. Following out this arrangement, the account has been branched into three heads or divisions. The first head comprises the ordinary expenses of the Lighthouses. In this branch it has been thought right to state separately, under the head of the Isle of May, the interest on the debt to Government, being the balance of the price of the Island. The second head comprises the ordinary expenses of the Board, not in the first instance chargeable against any particular Lighthouse, but falling to be afterwards allocated in the final view of the Receipt and Expenditure of each Lighthouse. This branch is again subdivided so as to shew—

1.	The Expense of Collection.
2.	Repayments, &c. of Light-Duties overcharged.
3.	The Expense of the Establishment, including Salaries, Stationery, &c.
4.	The Shipping Establishment.
5.	Beacons and Buoys—ordinary maintenance.
6.	The Storehouse, Leith.
7.	Charities and Superannuations.
8.	Miscellaneous Payments.

The last division of the abstract comprises what is termed the extraordinary expenditure, that is, the expense of New Works and others not falling to be allocated upon the Lighthouses.

In effecting this change, various payments which appeared in the former abstracts will not now be found in the present, such as Rents and Feu-duties, which are now charged to the respective Lighthouses for which they are paid; the Storekeeper’s Salary, which is stated in the Storehouse Account; the Office-Keeper’s, in the Office Account, &c., and the Salaries of the Officers of the Board will be found under the head of Edinburgh Establishment.

ABSTRACT of the Receipts and Payments on Account of the Duties levied for the Northern Lighthouses for the year 1846.

RECEIPTS.
I.	Gross Amount of the Duties received for 1846, per State, No. I. p. 429,											£46,001	11	2	⁶⁄₈
		Which has been received in the following proportions for each Lighthouse, as appears from State, No. II., pp. 430-3, viz.:—
		1.	Inchkeith,					£2524	9	2	²⁄₈
		2.	Isle of May,					3825	8	5	⁴⁄₈
		3.	Bell Rock,					5342	15	5	⁴⁄₈
		4.	Girdleness,					2458	4	5	⁴⁄₈
		5.	Buchanness,					1880	1	3	⁴⁄₈
		6.	Kinnairdshead,					1744	11	3	⁴⁄₈
		7.	Tarbetness,					329	17	4	⁶⁄₈
		8.	Sumburghhead,					286	18	2	⁶⁄₈
		9.	Startpoint,					1154	5	4	²⁄₈
		10.	Pentland Skerries,					1370	10	5	⁶⁄₈
		11.	Dunnethead,					1311	1	10	²⁄₈
		12.	Capewrath,					1278	9	9
		13.	Island Glass,					679	1	10	⁶⁄₈
		14.	Barrahead,					1063	3	2	⁶⁄₈
		15.	Skerryvore,					2090	11	3	⁴⁄₈
		16.	Lismore,					239	11	4
		17.	Rhinns of Islay,					1414	5	8	⁶⁄₈
		18.	Mull of Kintyre,					1549	0	1
		19.	Pladda,					2762	14	3	⁷⁄₈
		20.	Corsewall,					2811	5	3	⁶⁄₈
		21.	Mull of Galloway,					2823	19	8	⁶⁄₈
		22.	Little Ross,					1187	7	9	⁴⁄₈
		23.	Point of Ayre,					1755	17	5	⁴⁄₈
		24.	Calf of Man (two Lights),					3839	2	11	²⁄₈
		25.	Covesea Skerries,					193	7	0
		26.	Cromarty,					27	14	11
		27.	Chanonry,					57	15	1
								£46,001	11	3	⁷⁄₈
		Deduct fractions short credited by Bankers,						0	0	1	¹⁄₈
			As above,					£46,001	11	2	⁶⁄₈
II.	Miscellaneous Receipts—
Folio in Ledger.
32 & 73			Rent of Stable behind the Office,					£18	0	0
73			Do. of Small Houses at Arbroath,					5	5	0
33			Proceeds sale of Regent Tender,					485	14	3
32			Composition of 1s. 6d. per pound from the Trustee on Andrew Greig’s Bankrupt Estate, on a claim of £340, 11s. 8d. and Expenses arising from an evasion of Light-dues,					27	0	9
30			Price of Lighter sold to Kirkcaldy Harbour Commissioners,					60	0	0
74			Do. do. to Leith Shipping Company,					45	0	0
40			Do. of Horse sold at Barrahead,					10	0	0
...			Do. of an Ass sold at Inchkeith,					0	9	6
149			Do. of Articles sold at Skerryvore,					126	5	10
73,75, & 315			Fines imposed on Light-keepers, received,					13	1	8
74			Sum received from the General Post-Office, for the maintenance of the Harbour Light at Portpatrick for the year 1845,					136	10	9
40 & 75			Interest received from the Royal Bank on money deposited,					966	9	9
		Sum,										1893	17	6
					Sums of Receipts carried to Abstract, page 425,							£47,895	8	8	⁶⁄₈
PAYMENTS.
Folio in Ledger.		BRANCH I.—Ordinary Expenses of the Board, being the Maintenance of the Lights for the year, viz:—
		1. Lighthouses—
326		1.	Inchkeith,									£583	5	10	¹⁄₂
327		2.	Isle of May,					£702	3	9
			Isle of May, Year’s Interest to Government,					250	0	0
												952	3	9
355		3.	Bell Rock,									989	1	3	¹⁄₄
329		4.	Girdleness,									548	18	1
330		5.	Buchanness,									623	5	3
331		6.	Kinnairdshead,									578	10	0	¹⁄₂
332		7.	Tarbetness,									574	11	11
333		8.	Sumburghhead,									597	5	3	³⁄₄
334		9.	Startpoint,									347	0	8
335		10.	Pentland Skerries (two Lights),									851	8	11
336		11.	Dunnethead,									470	19	7	¹⁄₂
337		12.	Capewrath,									587	6	11	¹⁄₄
338		13.	Island Glass,									515	2	10	¹⁄₄
339		14.	Barrahead,									594	3	10	¹⁄₂
357		15.	Skerryvore,									1122	0	7
340		16.	Lismore,									515	14	2	¹⁄₄
341		17.	Rhinns of Islay,									569	12	7	³⁄₄
342		18.	Mull of Kintyre,									554	17	10	¹⁄₂
343		19.	Pladda,									584	10	10
344		20.	Corsewall,									465	13	4
345		21.	Mull of Galloway,									517	0	5	¹⁄₂
346		22.	Little Ross,									516	18	6	¹⁄₄
347		23.	Point of Ayre,									409	1	4	¹⁄₂
348		24.	Calf of Man (High Tower),					£394	4	7
354		25.	Calf of Man (Low Tower),					419	14	10
												813	19	5
351		26.	Covesea Skerries,									419	16	8	¹⁄₂
358		27.	Cromarty,									339	17	3
353		28.	Chanonry,									284	7	1
350		29.	Loch Ryan,									176	5	7
							Sum,—Carried to Abstract, p. 425,					£16,103	0	2	³⁄₄
		BRANCH II.—Ordinary Expenses falling to be allocated upon each Lighthouse—
		1. Expense of Collection—
			To paid Commission to Collectors, per State, No. I. p. 429,									£2401	7	3	⁴⁄₈
			To paid Commission to Bankers,									115	3	7
												£2516	10	10	⁴⁄₈
		2. Repayments, &c., of Light-Duties overcharged,										218	16	10	²⁄₈
		3. Establishment in Edinburgh—
			Engineer, ³⁄₄ Salary at £900,	£675	0	0
			Engineer, ¹⁄₄ Salary at £1200,	300	0	0
								£975	0	0
			Secretary,					500	0	0
			Accountant, Salary to 8th July, when he died,					84	12	0
			Superintendent of Light-keepers, ³⁄₄ Salary at £145,	£108	15	0
			Superintendent of Light-keepers, ¹⁄₄ Salary at £210,	52	10	0
								161	5	0
			Foreman of Lightroom repairs, ³⁄₄ Salary at £110,	£82	10	0
			Foreman of Lightroom repairs, ¹⁄₄ Salary at £140,	35	0	0
								117	10	0
			Engineer’s Clerk, ¹⁄₄ Salary (formerly paid by Engineer),					32	10	0
			Examiner of Accounts, from 8th January to Candlemas,					17	2	6
			First Clerk in Secretary’s Department, ¹⁄₄ Salary,					25	0	0
			Second Clerk in Secretary’s Department, ¹⁄₄ Salary,					25	0	0
			Officer (now conjoined with Housekeeper), ¹⁄₄ Salary,					5	0	0
			Payments to two Clerks in Accountant’s Department, to cease at Whitsunday in consequence of the appointments in Secretary’s Department,					174	6	0
			Interim Accountant, per minute of the Board, until Examiner of Accounts was appointed,					105	0	0
			Office, including Porter and House-Servants’ Wages, House Expenses, Taxes, Books for Library, &c.,					910	10	3	¹⁄₂
279												3132	15	9	¹⁄₂
		4. Shipping Establishment—
132			Pharos Steam-Vessel,					£3790	1	11	³⁄₄
133			Prince of Wales, Bell Rock Tender,					954	10	2
135			Francis, Skerryvore Tender,					920	17	6	¹⁄₂
137			Regent Tender (now sold),					259	3	7
												5924	13	3	³⁄₄
		5. Beacons and Buoys—Expense of Ordinary Maintenance,										91	7	0
		6. Storehouse, Leith, including Storekeeper’s Salary, Taxes, Freight of Stores, &c., viz:—
			Salary, ³⁄₄,	£40	13	0
			Salary, ¹⁄₄, at £100 per annum,	25	0	0
								£65	13	0
			Expenses of House, Packing Stores, &c.,					145	9	7	¹⁄₄
184			Freight of Stores,					133	4	3	¹⁄₂
												344	6	10	³⁄₄
		7. Charities and Superannuations to Retired Servants of the Board, viz.:—
		1.	Prior to the last Act of Parliament—
			William Tweedy, one year’s Annuity,					£20	0	0
			Mrs Leask, one year’s Annuity					10	0	0
			Hugh Rose, one year’s Annuity					20	0	0
			Jane Walker, one year’s Annuity (died March 13, 1847),					6	6	0
			Euphemia Poole, one year’s Annuity,					5	0	0
												61	6	0
		2.	Since last Act, viz.:
			Robert Stevenson, Esq., late Engineer,					£580	0	0
			Matthew Harvie, Light-keeper,					69	7	6
			John Bruce, late Officer,					13	0	0
			George Kirk, Light-keeper,					40	0	0
			John Watt, Light-keeper, (died Dec. 1846),					41	12	6
			William Heddle, Light-keeper,					17	15	0
			Robert Selkirk, Light-keeper, (died Jan. 1847),					20	16	4
			Andrew Adamson, Light-keeper,					47	0	0
			James Brown jun., Light-keeper,					29	11	8
			William Soutar, Light-keeper,					48	10	0
			John Murray, late Boatman, Isle of May,					18	6	8
			David Lyall, Light-keeper,					43	0	0
			Thomson Milne, Light-keeper,					64	1	0
			David Laughton, Light-keeper,					47	10	0
			Alexander Burnett, Light-keeper,					45	0	0
			James Wallace,					34	0	0
			John Miller (proportion till date of death),					11	12	0
			Mrs Duncan, late Housekeeper, three-quarters,					10	10	0
			John Scott, late Mate, Prince of Wales, quarter to Martinmas last,					22	10	8
			C. Cunningham, Esq., late Secretary, from 21st December to Candlemas,					45	7	3
												1249	9	11
		8. Miscellaneous Expenses not appropriated to any Particular Head,										2420	19	5
		Being—
		1.	For Educating Expectant Light-keepers, being their Travelling Charges and Subsistence,					£84	16	0
		2.	Travelling Expenses of the Board,					128	18	11
		3.	Travelling Expenses of Officers on the Business of the Board,					513	3	9
		4.	Half-yearly Dinner Bills, £69, 5s., and £86: 2: 6,					155	7	6
		5.	Advertising Reduction of Duties,					90	10	10
		6.	Printing Expenses, viz., New Tables, Notices, Circulars, &c.,	£173	5	7
			Printing Expenses, 500 vols. Collector’s Receipt Books, &c.,	146	19	6
			Printing Expenses, Annual List of Lighthouses, &c.,	207	10	10
			Printing Expenses, “Stevenson on Lenses,” and Expenses connected with Lenses,	31	1	5
								558	17	4
		7.	Making Oil Casks, and Cooperage of old do.					145	11	2
		8.	Postages and Carriage of Parcels,					120	18	10
		9.	Messrs Cuningham and Bell, W.S., Law-Agents, Account for Commissions to and Bonds by Collectors, &c.,					136	4	0
		10.	Messrs Spottiswoode and Robertson, Solicitors, London,					57	11	8
		11.	Gratuity to Lewis Proctor, an occasional Light-keeper, who met with a severe Accident by a fall from the Lighthouse at Kinnairdshead,					30	0	0
		12.	Medical Attendance on Keepers’ Families at Insulated Stations,					26	17	0
		13.	Paid for Nomination to Edinburgh Royal Lunatic Asylum for Keeper’s Wife at Chanonry Lighthouse,					12	10	0
		14.	Gratuities voted to aged Light-keepers to meet Insurances on their Lives,					38	7	1
		15.	Sundry small Sums due by Light-keepers, connected with Insurances on their Lives, and Stamps for Premiums,					37	2	8
		16.	R. W. Swinburne and Co., Newcastle, Plate-Glass,					32	1	6
		17.	Paid for Temporary Lanterns during Repairs of Lighthouses,					64	17	7
		18.	One Dozen Stamped Receipt-Books for Keepers’ Salaries, and Fees getting same Stamped in London,					7	1	0
		19.	Expenses incurred by Henry Banks, tailor, in visiting the different Lighthouses, and taking “measures” for Clothing the Keepers,					38	0	2
		20.	Periodicals furnished to the Keepers,					4	14	7
		21.	A Copper Buoy,					3	16	11
		22.	Repairs on Rankin Lighter,					5	2	4
		23.	Account connected with Skerryvore Lighters,					6	7	0
		24.	Models of Dioptric Light,					83	13	1
		25.	Freight to London, Leith, Edinburgh, and Glasgow Shipping Company,					3	1	5
		26.	Various small items for Lithographing, &c. &c.,					35	7	1
		Sum as on preceding page,						£2420	19	5
					Carry forward,							£15,960	6	0	²⁄₈
		Ordinary Expenses brought forward,										£15,960	6	0	²⁄₈
		Which have been Allocated to each Lighthouse in the proportions following, as appears from State, No. II., pp. 430-3, viz.—
		1.	Inchkeith,					£577	15	9	²⁄₈
		2.	Isle of May,					941	8	6
		3.	Bell Rock,					977	17	9
		4.	Girdleness,					544	5	8
		5.	Buchanness,					617	4	1	⁶⁄₈
		6.	Kinnairdshead,					573	16	11	²⁄₈
		7.	Tarbetness,					569	18	1	²⁄₈
		8.	Sumburghhead,					591	11	8	⁴⁄₈
		9.	Startpoint,					345	4	4	⁴⁄₈
		10.	Pentland Skerries,					841	17	10	⁴⁄₈
		11.	Dunnethead,					467	8	4
		12.	Capewrath,					581	14	7	²⁄₈
		13.	Island Glass,					510	15	6	⁴⁄₈
		14.	Barrahead,					588	12	7
		15.	Skerryvore,					1108	19	1
		16.	Lismore,					511	15	4	⁴⁄₈
		17.	Rhinns of Islay,					564	19	6	⁶⁄₈
		18.	Mull of Kintyre,					550	3	10	⁶⁄₈
		19.	Pladda,					579	15	2	²⁄₈
		20.	Corsewall,					462	9	9	⁴⁄₈
		21.	Mull of Galloway,					512	14	11	⁴⁄₈
		22.	Little Ross,					512	14	11	²⁄₈
		23.	Point of Ayre,					406	6	4	⁴⁄₈
		24.	Calf of Man (two Lights),					805	8	7	⁴⁄₈
		25.	Covesea Skerries,					417	3	1	⁶⁄₈
		26.	Cromarty,					338	6	4	⁶⁄₈
		27.	Chanonry,					283	2	8	⁴⁄₈
		28.	Loch Ryan,					176	14	1
							As above,					15,960	6	0	²⁄₈
		BRANCH III.—Extraordinary Expenses not Allocated to each Lighthouse:—
189		To paid for new Steamer Pharos,										£7548	13	7
310		Expense of Harbour Light at Portpatrick,										129	17	4	¹⁄₄
182		Expense connected with Skerryvore Book,										199	18	0
33		To paid for House in Crail for use of Isle of May Boatmen, and Fees connected with Purchase,										105	19	4
												£7984	8	3	¹⁄₄
		Expense of New Works, viz.:—
150			Skerryvore,					£227	8	2
287			Bo Pheg Beacon,					25	10	1
284			Covesea,					1109	5	4
296			Cromarty,					342	9	3
298			Chanonry,					405	7	8
300			Ardnamurchan,					2343	17	6
314			Laggan Spur Beacon,					748	10	6
316			Island Glass,					1797	3	5	¹⁄₂
319			Nosshead,					1467	6	1
322			Loch Ryan,					829	12	9	¹⁄₂
121			Loch Ryan, Beacon,					152	5	9
324			Pentland Skerries new Works,					3135	17	5	¹⁄₂
145			Pentland Skerries Dioptric Light,					2037	11	4
308			Renewal of Fixed Lights,					3035	14	4
106			Campbeltown Beacons,					17	4	10
...			Lapock Beacon,					8	12	5
117			Startpoint New Works,					5	19	4
118			Elie or Vow’s Beacon,					205	5	8
119			Whiteness Beacon,					152	5	8
120			Longman’s Point Beacon,,					164	15	6
184			Brist Beacon,					8	12	5
306			Mull of Kintyre Dykes and Road,					647	17	9
286			Buoys,					1458	7	11	¹⁄₂
		Sum,										20,327	1	3
					Carried to Abstract below,							£28,311	9	6	¹⁄₄
ABSTRACT OF THE PRECEDING ACCOUNT.
		RECEIPTS:—
			Branch III.—Gross Amount of the Duties received for 1846, p. 418,									£46,001	11	2	⁶⁄₈
			Branch III.—Miscellaneous Receipts, p. 419,									1,893	17	6
												£47,895	8	8	⁶⁄₈
		PAYMENTS:—
			Branch III.—Ordinary Expenses, being the Maintenance of Lights, &c. p. 420,					£16,103	0	2	³⁄₄
			Branch III.—Ordinary Expenses, falling to be allocated upon each Lighthouse, p. 424,					15,960	6	0	¹⁄₄
			Branch III.—Extraordinary Expenses not allocated to each Lighthouse, as above,					28,311	9	6	¹⁄₄
												60,374	15	9	²⁄₈
				Balance superexpended in 1846,								£12,479	7	0	⁴⁄₈
				Balance on hand at 31st March 1846,								42,069	6	10
				Balance on hand at 31st March 1847,								£29,589	19	9	¹⁄₂
		Whereof—
			In the Royal Bank,					£28,944	16	8
			In Secretary’s Account,					40	16	11
								£28,985	13	7
89			Balance due by Peter Grant, Superintendent, Nosshead,					203	10	2
157			Balance due by Master of Prince of Wales Tender,					35	3	4
161			Balance due by Steward of Pharos Steamer,					30	19	2
164			Balance due by Master of Francis, Skerryvore Tender,					2	12	5
166			Balance due by Superintendent of Light-keepers,					11	11	2
168			Balance due by Foreman of Light-room Repairs,					5	3	5
172			Balance due by Buoymaster,					5	1	6
176			Balance due by Store-keeper,					7	17	0
180			Balance due by Thomas Hope, Superintendent, Island Glass,					87	17	7	¹⁄₂
307			Balance due by Master of Pharos,					5	10	8
318			Balance due by James Scott, Superintendent, Pentland Skerries,					188	12	3
Folio in Small Ledger.
6		Sum due by Robert Selkirk’s Representatives, to be paid when Insurance money is received,						10	0	0
8		Balance due by Richard Cumming, Light-keeper,						2	13	0
9		Balance due by James Laughton, do.,						3	0	0
10		Balance due by William Kirk, do.,						4	14	6
					Equal to Balance,							29,589	19	9	¹⁄₂

Edinburgh, 5th May 1847.—Prepared and Reported by

(Signed) ALEX. CUNINGHAM, Secretary.

84 George Street,
Edinburgh, 25th May 1847.

In obedience to the Remit by the Honourable Board of Commissioners of Northern Lighthouses, I have carefully audited the Accounts of the Board for the year ending 31st March 1847; and I have to report, that the Accounts are clearly and accurately stated—that they are fully vouched—and that, in my humble opinion, the Report of the Secretary contains a very distinct statement of the Intromissions of the Board during the above period.

(Signed) KENNETH MACKENZIE, Accountant.

STATEMENTS ANNEXED TO THE SECRETARY’S REPORT FOR 1846.

No. I.—Account of Northern Light-Duties received in the Year 1846.

		Gross Receipts.				Commission to Collectors.				Repayments, &c.				Nett Duties Received.
1.	Aberdeen,	£2243	3	9	⁴⁄₈	£121	11	8	⁴⁄₈	£5	14	5		£2115	17	8
2.	Alloa,	402	6	1	⁴⁄₈	23	6	8		6	17	9		372	1	8	⁴⁄₈
3.	Arbroath,	254	2	11	⁶⁄₈	12	17	2	⁶⁄₈	3	17	7	²⁄₈	237	8	1	⁶⁄₈
4.	Ayr,	158	12	11		8	1	10		1	15	10		148	15	3
5.	Aberystwith,	6	17	6	⁴⁄₈	0	6	9	⁴⁄₈	0	1	0		6	9	9
6.	Arundel,	...				...				...				...
7.	Banff,	467	7	5		28	17	6		2	19	3		435	10	8
8.	Borrowstounness,	675	6	1	⁴⁄₈	48	11	9	⁴⁄₈	9	4	1		617	10	3
9.	Barnstaple,	1	7	2	⁴⁄₈	0	1	4	⁴⁄₈	...				1	5	10
10.	Beaumaris,	123	17	1	⁴⁄₈	6	12	7	⁴⁄₈	0	15	1		116	9	5
11.	Berwick,	121	0	8	⁴⁄₈	6	11	9	⁴⁄₈	0	1	8		114	7	3
12.	Bideford,	8	14	11		0	8	9		...				8	6	2
13.	Boston,	9	15	0	⁴⁄₈	0	10	7	⁴⁄₈	0	5	6		8	18	11
14.	Bridgewater,	12	0	7	⁷⁄₈	0	11	11	⁷⁄₈	0	2	10		11	5	10
15.	Bridlington,	26	1	3	⁴⁄₈	1	6	1		...				24	15	2	⁴⁄₈
16.	Bridport,	2	18	0	⁴⁄₈	0	2	10	⁴⁄₈	...				2	15	2
17.	Bristol,	124	12	7	²⁄₈	6	4	6	⁶⁄₈	0	14	0		117	14	0	⁴⁄₈
18.	Baltimore,	...				...				...				...
19.	Belfast,	2446	1	4	²⁄₈	125	6	4	²⁄₈	56	12	10		2264	2	2
20.	Campbeltown,	82	14	9	⁴⁄₈	5	2	1	⁴⁄₈	1	12	8		76	0	0
21.	Caernarvon,	25	13	10		1	7	7		0	8	0		23	18	3
22.	Cardiff,	110	19	7		5	11	0		...				105	8	7
23.	Cardigan,	1	7	11	⁴⁄₈	0	1	7	⁴⁄₈	...				1	6	4
24.	Carlisle,	84	0	3	²⁄₈	4	7	9	²⁄₈	0	10	5		79	2	1
25.	Chepstow,	0	14	11		0	0	9		...				0	14	2
26.	Chester,	158	4	5	¹⁄₈	8	1	5	³⁄₈	1	0	0		149	2	11	⁶⁄₈
27.	Chichester,	2	15	6	²⁄₈	0	3	9	²⁄₈	...				2	11	9
28.	Clay,	1	2	6		0	1	8	⁴⁄₈	...				1	0	9	⁴⁄₈
29.	Colchester,	...				...				...				...
30.	Cowes,	...				...				...				...
31.	Coleraine,	101	5	8	⁴⁄₈	5	1	7		...				96	4	1	⁴⁄₈
32.	Cork,	70	13	1		3	10	6		2	0	9		65	1	10
33.	Dunbar,	115	11	11		7	1	2		0	11	4		107	19	5
34.	Dundee,	2062	9	10		105	7	2		7	15	10		1949	6	10
35.	Dumfries,	351	10	6	⁴⁄₈	24	13	0	⁴⁄₈	2	10	8		324	6	10
36.	Dartmouth,	...				...				...				...
37.	Deal,	...				...				...				...
38.	Dover,	0	8	0	⁴⁄₈	0	0	5		...				0	7	7	⁴⁄₈
39.	Dublin,	2256	17	10		114	0	9		9	16	9		2133	0	4
40.	Drogheda,	149	8	2	⁴⁄₈	7	9	5		...				141	18	9	⁴⁄₈
41.	Dundalk,	120	6	6	⁴⁄₈	6	0	3	⁴⁄₈	0	6	8		113	19	7
42.	Exeter,	2	17	5	⁴⁄₈	0	3	0	⁴⁄₈	...				2	14	5
43.	Fisherrow,	219	0	8	⁶⁄₈	13	12	4	⁴⁄₈	0	15	3		204	13	1	²⁄₈
44.	Falmouth,	...				...				...				...
45.	Faversham,	...				...				...				...
46.	Fowey,	2	4	11		0	3	0	⁴⁄₈	...				2	1	10	⁴⁄₈
47.	Glasgow,	3599	16	10		182	14	4	⁴⁄₈	11	15	11	⁴⁄₈	3405	6	6
48.	Greenock,	2671	0	9		137	13	8		7	10	6		2525	16	7
49.	Grangemouth,	1251	12	5		62	11	6		2	16	10		1186	4	1
50.	Gainsborough,	5	19	8		0	6	9		...				5	12	11
51.	Gloucester,	61	12	11	²⁄₈	3	1	8	²⁄₈	0	2	0		58	9	3
52.	Goole,	31	2	4		1	12	2		...				29	10	2
53.	Grimsby,	64	11	3	⁴⁄₈	3	4	7		...				61	6	8	⁴⁄₈
54.	Gweek,	...				...				...				...
55.	Galway,	38	6	0		1	18	3	⁴⁄₈	0	6	0		36	1	8	⁴⁄₈
56.	Hartlepool,	153	4	0		7	13	2		...				145	10	10
57.	Harwich,	...				...				...				...
58.	Hull,	1532	8	2	⁴⁄₈	76	12	5	⁴⁄₈	0	10	0		1455	5	9
59.	Inverness,	920	17	1	²⁄₈	56	12	11	⁴⁄₈	7	1	11		857	2	2	⁶⁄₈
60.	Irvine,	915	10	10		63	8	11		3	8	8		848	13	3
61.	Ipswich,	17	5	0		0	17	3		0	2	0		16	5	9
62.	Isle of Man,	373	18	9	¹⁄₈	22	15	5	⁶⁄₈	1	13	9		349	9	6	³⁄₄
63.	Kirkcaldy,	745	5	5		42	16	2		1	16	2		700	13	1
64.	Kirkwall,	131	15	6	⁴⁄₈	7	9	0	⁴⁄₈	0	9	9		123	16	9
65.	Leith,	3224	7	3		161	4	4		17	14	2		3045	8	9
66.	Lerwick,	173	1	1		8	13	0		0	11	1		163	17	0
67.	Lancaster,	107	0	5	¹⁄₈	6	3	6	⁵⁄₈	0	18	8		99	18	2	⁴⁄₈
68.	Leigh,	...				...				...				...
69.	Liverpool,	6780	19	5		342	8	9		9	13	11		6428	16	9
70.	Llanelly,	8	12	3		0	11	9		...				8	0	6
71.	London,	1943	8	9	⁶⁄₈	97	3	4	⁶⁄₈	...				1846	5	5
72.	Lyme,	...				...				...				...
73.	Lynn,	79	7	7		4	15	2	⁴⁄₈	0	7	2		74	5	2	⁴⁄₈
74.	Limerick,	160	2	4	⁴⁄₈	8	3	2	⁴⁄₈	0	5	0		151	14	2
75.	Londonderry,	1058	2	4		53	6	6		...				1004	15	10
76.	Montrose,	357	13	2	²⁄₈	18	6	0	²⁄₈	0	10	3		338	16	11
77.	Maldon,	...				...				...				...
78.	Milford,	14	4	6	⁴⁄₈	0	19	7		...				13	4	11	⁴⁄₈
79.	Maryport,	87	17	1	⁴⁄₈	4	5	7		2	6	11	⁴⁄₈	81	4	7
80.	Newcastle-on-Tyne,	2118	16	8	⁴⁄₈	75	2	9		0	14	8		2042	19	3	⁴⁄₈
81.	Newhaven,	1	14	10		0	1	9		...				1	13	1
82.	Newport,	41	2	8		2	1	1	⁴⁄₈	...				39	1	6	⁴⁄₈
83.	Newry,	230	16	2		13	3	9		14	6	11		203	5	6
84.	Perth,	275	14	3		14	13	6	⁴⁄₈	0	19	10		260	0	10	⁴⁄₈
85.	Port-Glasgow,	496	8	6		24	16	3		0	15	7		470	16	8
86.	Padstow,	2	15	1	³⁄₈	0	2	8	³⁄₈	0	5	0		2	7	5
87.	Penzance,	1	6	10		0	1	4		...				1	5	6
88.	Plymouth,	25	4	9		1	6	2		0	1	0		23	17	7
89.	Poole,	0	11	6		0	0	7		...				0	10	11
90.	Portsmouth,	10	12	4	⁴⁄₈	0	10	6	⁴⁄₈	0	4	9		9	17	1
91.	Preston,	562	1	11		41	14	10		...				520	7	1
92.	Ramsgate,	...				...				...				...
93.	Rochester,	1	15	1		0	1	10		...				1	13	3
94.	Rye,	0	18	3	⁴⁄₈	0	0	10	⁴⁄₈	...				0	17	5
95.	Ross,	12	17	10		0	12	11		0	4	7		12	0	4
96.	Stranraer,	90	17	9		4	16	6		1	9	3		84	12	0
97.	Stornoway,	56	6	11	⁴⁄₈	2	16	2	⁴⁄₈	0	3	6		53	7	3
98.	Scarborough,	8	14	10	⁴⁄₈	0	8	8	⁴⁄₈	...				8	6	2
99.	Seilly,	...				...				...				...
100.	Shoreham,	0	19	6	⁷⁄₈	0	0	11	⁷⁄₈	...				0	18	7
101.	Southampton,	30	0	9		1	10	1		...				28	10	8
102.	St Ives,	3	9	9	¹⁄₈	0	5	2	¹⁄₈	0	0	1		3	4	6
103.	Stockton,	226	19	2		12	0	2	⁴⁄₈	5	11	0		209	7	11	⁴⁄₈
104.	Sunderland,	908	14	9	⁶⁄₈	47	1	4	⁶⁄₈	0	14	9		860	18	8
105.	Swansea,	28	4	9	⁶⁄₈	1	12	3		...				26	12	6
106.	Sligo,	355	0	4		19	15	10	⁶⁄₈	0	10	4		334	14	1	⁶⁄₈
107.	Truro,	0	11	0		0	0	9		...				0	10	3
108.	Tralee,	9	7	10	⁴⁄₈	0	9	4	²⁄₈	0	2	8		8	15	10	²⁄₈
109.	Wick,	356	17	9	⁴⁄₈	20	10	2	⁴⁄₈	4	9	1		331	18	6
110.	Wigton,	83	9	5		5	5	5		1	12	11		76	11	1
111.	Weymouth,	0	15	10	²⁄₈	0	0	9	²⁄₈	...				0	15	1
112.	Whitby,	31	5	10		1	11	4		...				29	14	6
113.	Whitehaven,	328	1	9		18	5	5		...				309	16	4
114.	Woodbridge,	3	18	9		0	3	11		...				3	14	10
115.	Waterford,	57	14	3	⁴⁄₈	2	17	10	⁴⁄₈	...				54	16	5
116.	Westport,	41	0	6	⁴⁄₈	2	1	0		...				38	19	6	⁴⁄₈
117.	Wexford,	32	19	2		1	12	11	⁶⁄₈	...				31	6	2	²⁄₈
118.	Yarmouth,	49	5	6		2	9	5		...				46	16	1
		£46,001	11	3	⁷⁄₈	£2401	7	3	⁴⁄₈	£218	16	10	²⁄₈	£43,381	7	2	¹⁄₈
	Deduct—Amount of fractions short credited by Bank,	0	0	1	¹⁄₈	...				...				0	0	1	¹⁄₈
		£46,001	11	2	⁶⁄₈	£2401	7	3	⁴⁄₈	£218	16	10	²⁄₈	£43,381	7	1
	Gross Receipts,									£46,001	11	2	⁶⁄₈
	Deduct—Commission,					£2401	7	3	⁴⁄₈
	Deduct—Repayments, &c.,					218	16	10	²⁄₈
										2620	4	1	⁶⁄₈
	Nett Duties received in year to 31st December 1846,													43,381	7	1

No. II.—State shewing the Gross Receipts on account of each of the Northern Lighthouses, the Number of Vessels, and amount of Tonnage passing them;—the Particular Expenses of the Lighthouses, and their Proportions of the General Expenses, embracing Commissions to, and Repayments by, the Collectors; Expenses of the Shipping Establishment, Salaries to Officers, Experiments, and other General Expenses; also the Ordinary Expenses of Beacons and Buoys, for the Year 1846.

No. of Vessels.		Tonnage.		LIGHTHOUSES.						Gross Receipts.				Surplus.				Deficiency.
Coasting.	Oversea.	Coasting.	Oversea.
15,872	2,664	1,238,057	294,546	1.	INCHKEITH,	...				£2524	9	2	²⁄₈
					Particular Expense,	£583	5	10	⁴⁄₈
					Share of General Expense,	577	15	9	²⁄₈
					Total Expenditure,					1161	1	7	⁶⁄₈
						Balance,								£1363	7	6	⁴⁄₈
20,101	3,349	1,843,210	383,516	2.	ISLE OF MAY,	£3676	18	11
					Add for Leading Light,	148	9	6	⁴⁄₈
										£3825	8	5	⁴⁄₈
					Particular Expense,	£952	3	9
					Share of General Expense,	941	8	6
					Total Expenditure,					1893	12	3
						Balance,								1931	16	2	⁴⁄₈
14,610	4,485	1,299,875	632,328	3.	BELL ROCK,	...				£5342	15	5	⁴⁄₈
					Particular Expense,	£989	1	3	²⁄₈
					Share of General Expense,	977	17	9
					Total Expenditure,					1966	19	0	²⁄₈
						Balance,								3375	16	5	²⁄₈
7,915	3,978	788,947	587,977	4.	GIRDLENESS,	...				£2458	4	5	⁴⁄₈
					Particular Expense,	£548	18	1
					Share of General Expense,	544	5	8
					Total Expenditure,					1093	3	9
						Balance,								1365	0	8	⁴⁄₈
5,293	4,012	419,988	590,453	5.	BUCHANNESS,	...				£1880	1	3	⁴⁄₈
					Particular Expense,	£623	5	3
					Share of General Expense,	617	4	1	⁶⁄₈
					Total Expenditure,					1240	9	4	⁶⁄₈
						Balance,								639	11	10	⁶⁄₈
4,829	2,819	390,166	546,856	6.	KINNAIRDSHEAD,	...				£1744	11	3	⁴⁄₈
					Particular Expense,	£578	10	0	⁴⁄₈
					Share of General Expense,	573	16	11	²⁄₈
					Total Expenditure,					1152	6	11	⁶⁄₈
						Balance,								592	4	6	⁶⁄₈
2,256	273	191,345	18,282	7.	TARBETNESS,	...				£329	17	4	⁶⁄₈
					Particular Expense,	£574	11	11
					Share of General Expense,	569	18	1	²⁄₈
					Total Expenditure,					1144	10	0	²⁄₈
						Balance,								...				£814	12	7	⁴⁄₈
279	644	32,149	113,598	8.	SUMBURGHHEAD,	...				£286	18	2	⁶⁄₈
					Particular Expense,	£597	5	3	⁶⁄₈
					Share of General Expense,	591	11	8	⁴⁄₈
					Total Expenditure,					1188	17	0	²⁄₈
						Balance,								...				£901	18	9	⁴⁄₈
307	2,326	33,710	528,647	9.	STARTPOINT,	...				£1154	5	4	²⁄₈
					Particular Expense,	£347	0	8
					Share of General Expense,	345	4	4	⁴⁄₈
					Total Expenditure,					692	5	0	⁴⁄₈
						Balance,								462	0	3	⁶⁄₈
2,434	2,430	181,284	525,582	10.	PENTLAND SKERRIES,	...				£1370	10	5	⁶⁄₈
					Particular Expense,	£851	8	11
					Share of General Expense,	841	17	10	⁴⁄₈
					Total Expenditure,					1693	6	9	⁴⁄₈
						Balance,								...				322	16	3	⁶⁄₈
1,911	2,267	139,379	524,685	11.	DUNNETHEAD,	...				£1311	1	10	²⁄₈
					Particular Expense,	£470	19	7	⁴⁄₈
					Share of General Expense,	467	8	4
					Total Expenditure,					938	7	11	⁴⁄₈
						Balance,								372	13	10	⁶⁄₈
1,700	2,231	131,138	517,333	12.	CAPEWRATH,	...				£1278	9	9
					Particular Expense,	£587	6	11	²⁄₈
					Share of General Expense,	581	14	7	²⁄₈
					Total Expenditure,					1169	1	6	⁴⁄₈
						Balance,								109	8	2	⁴⁄₈
1,734	1,153	137,060	226,941	13.	ISLAND GLASS,	...				£679	1	10	⁶⁄₈
					Particular Expense,	£515	2	10	²⁄₈
					Share of General Expense,	510	15	6	⁴⁄₈
					Total Expenditure,					1025	18	4	⁶⁄₈
						Balance,								...				346	16	6
669	1,821	9,517	466,010	14.	BARRAHEAD,	...				£1063	3	2	⁴⁄₈
					Particular Expense,	£594	3	10	⁴⁄₈
					Share of General Expense,	588	12	7
					Total Expenditure,					1182	16	5	⁴⁄₈
						Balance,								...				119	13	2	⁶⁄₈
555	1,788	52,541	461,313	15.	SKERRYVORE,	...				£2090	11	3	⁴⁄₈
					Particular Expense,	£1122	0	7
					Share of General Expense,	1108	19	1
					Total Expenditure,					2239	19	8
						Balance,								...				140	8	4	⁴⁄₈
2,430	34	159,719	4,436	16.	LISMORE,	...				£239	11	4
					Particular Expense,	£515	14	2	²⁄₈
					Share of General Expense,	511	15	4	⁴⁄₈
					Total Expenditure,					1027	9	6	⁶⁄₈
						Balance,								...				787	18	2	⁶⁄₈
3,152	1,550	385,786	382,841	17.	RHINNS OF ISLAY,	...				£1414	5	8	⁶⁄₈
					Particular Expense,	£569	12	7	⁶⁄₈
					Share of General Expense,	564	19	6	⁶⁄₈
					Total Expenditure,					1134	12	2	⁴⁄₈
						Balance,								279	13	6	²⁄₈
5,023	1,440	509,914	357,682	18.	MULL OF KINTYRE,	...				£1549	0	1
					Particular Expense,	£554	17	10	⁴⁄₈
					Share of General Expense,	550	3	10	⁶⁄₈
					Total Expenditure,					1105	1	9	²⁄₈
						Balance,								443	18	3	⁶⁄₈
12,372	1,937	1,403,359	450,849	19.	PLADDA,	...				£2762	14	3	⁷⁄₈
					Particular Expense,	£584	10	10
					Share of General Expense,	579	15	2	²⁄₈
					Total Expenditure,					1164	6	0	²⁄₈
						Balance,								1598	8	3	⁵⁄₈
12,453	2,776	1,407,921	645,447	20.	CORSEWALL,	...				£2811	5	3	⁶⁄₈
					Particular Expense,	£465	13	4
					Share of General Expense,	462	9	9	⁴⁄₈
					Total Expenditure,					928	3	1	⁴⁄₈
						Balance,								1883	2	2	²⁄₈
12,884	2,458	1,648,915	531,056	21.	MULL OF GALLOWAY,	...				£2823	19	8	⁶⁄₈
					Particular Expense,	£517	0	5	⁴⁄₈
					Share of General Expense,	512	14	11	⁴⁄₈
					Total Expenditure,					1029	15	5
						Balance,								1794	4	3	⁶⁄₈
9,195	98	729,918	17,431	22.	LITTLE ROSS,	...				£1187	7	9	⁴⁄₈
					Particular Expense,	£516	18	6	²⁄₈
					Share of General Expense,	512	14	11	²⁄₈
					Total Expenditure,					1029	13	5	⁴⁄₈
						Balance,								157	14	4
9,733	1,034	843,235	209,237	23.	POINT OF AYRE,	...				£1755	17	5	⁴⁄₈
					Particular Expense,	£409	1	4	⁴⁄₈
					Share of General Expense,	406	6	4	⁴⁄₈
					Total Expenditure,					815	7	9
						Balance,								940	9	8	⁴⁄₈
13,867	2,559	1,769,475	546,244	24.	CALF OF MAN (2 Lights),	...				£3839	2	11	²⁄₈
					Particular Expense,	£813	19	5
					Share of General Expense,	805	8	7	⁴⁄₈
					Total Expenditure,					1619	8	0	⁴⁄₈
						Balance,								2219	14	10	⁶⁄₈
1,592	198	130,026	14,288	25.	COVESEA SKERRIES,*	...				£193	7	0
					Particular Expense,	£419	16	8	⁴⁄₈
					Share of General Expense,	417	3	1	⁶⁄₈
					Total Expenditure,					836	19	10	²⁄₈
						Balance,								...				643	12	10	²⁄₈
				26.	CROMARTY,*	...				£27	14	11
					Particular Expense,	£339	17	3
					Share of General Expense,	338	6	4	⁶⁄₈
					Total Expenditure,					678	3	7	⁶⁄₈
						Balance,								...				650	8	8	⁶⁄₈
				27.	CHANONRY,*	...				£57	15	1
					Particular Expense,	£284	7	1
					Share of General Expense,	283	2	8	⁶⁄₈
					Total Expenditure,					567	9	9	⁴⁄₈
						Balance,								...				509	14	8	⁴⁄₈
				28.	LOCH RYAN,*	...
					Particular Expense,	£176	5	7
					Share of General Expense,	176	14	1
					Total Expenditure,					...				...				352	19	8
				*	Note.—Covesea Skerries, Cromarty, and Chanonry, were not lighted till the 15th May, to which is owing the small amount of their Revenue; and Loch Ryan was not lighted till the 3d of March subsequent to the period embraced in this State.
163,166	50,324	15,926,634	9,577,478		Total,	...				...				£19,529	5	1	¹⁄₈	£5591	0	0	²⁄₈
RECONCILEMENT.
The Surplus amounts as above to																		£19,529	5	1	¹⁄₈
And the Deficiency to																		5,591	0	0	²⁄₈
				Actual Surplus,														£13,938	5	0	⁷⁄₈
		Deduct—Fractions short—credited by Bank, &c.,																0	0	1	¹⁄₈
				Surplus, as per p. 415,														£13,938	4	11	⁶⁄₈
		Add—The Receipts derived from other sources besides Light-duties, per p. 419,																1,893	17	6
																		£15,832	2	5	⁶⁄₈
But there has been expended, besides the amount allocated to the different Lighthouses above, as per p. 425,																		28,311	9	6	²⁄₈
				Amount superexpended, per p. 425,														£12,479	7	0	⁴⁄₈

Note.—The General Expenses in the above State are allocated to each Lighthouse in the same proportions as the Particular Expenses. The expense of Beacons and Buoys is equally divided by the number of Lighthouses, and the same amount allocated to each Lighthouse.

No. III.—Statement shewing the Increase in Tonnage during the Years 1843-44-45-46, over 1842.

				Coasting.	Oversea.	Total.
The amount of the Tonnage in 1842 was				11,620,172	6,738,433	18,358,605
The amount of the Tonnage in 1843 was				12,190,745	7,194,932	19,385,677
	Increase in 1843 over 1842			570,573	456,499	1,027,072
	Coasting.	Oversea.	Total.
The amount of Tonnage in 1843 was	12,190,745	7,194,932	19,385,677
The amount of Tonnage in 1844 was	13,425,614	7,737,617	21,163,231
Increase in 1844 over 1843				1,234,869	542,685	1,777,554
	Increase in 1844 over 1842			1,805,442	999,184	2,804,626
	Coasting.	Oversea.	Total.
The amount of Tonnage in 1844 was	13,425,614	7,737,617	21,163,231
The amount of Tonnage in 1845 was	15,566,461	9,300,983	24,867,444
Increase in 1845 over 1844				2,140,847	1,563,366	3,704,213
	Increase in 1845 over 1842			3,946,289	2,562,550	6,508,839
	Coasting.	Oversea.	Total.
The amount of Tonnage in 1845 was	15,566,461	9,300,983	24,867,444
The amount of Tonnage in 1846 was	15,926,634	9,577,478	25,504,112
Increase in 1846 over 1845				360,173	276,495	636,668
	Increase in 1846 over 1842			4,306,462	2,839,045	7,145,507