Account of the Skerryvore lighthouse

by Alan Stevenson

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 BankruptEstate, 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 HarbourLight 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 toAbstract, [page 425],							£47,895	8	8	⁶⁄₈
PAYMENTS.
Folio in Ledger.		BRANCH I.—Ordinary Expenses of theBoard, 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 beallocated 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 inconsequence 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—Expenseof 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 Superannuationsto 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 bya 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 broughtforward,										£15,960	6	0	²⁄₈
		Which have been Allocated to each Lighthouse in the proportions following, as appears fromState, 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 eachLighthouse:—
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 Dutiesreceived for 1846, [p. 418],									£46,001	11	2	⁶⁄₈
			Branch III.—MiscellaneousReceipts, [p. 419],									1,893	17	6
												£47,895	8	8	⁶⁄₈
		PAYMENTS:—
			Branch III.—Ordinary Expenses, being theMaintenance of Lights, &c. [p. 420],					£16,103	0	2	³⁄₄
			Branch III.—OrdinaryExpenses, falling to be allocated upon each Lighthouse, [p. 424],					15,960	6	0	¹⁄₄
			Branch III.—Extraordinary Expenses notallocated 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.