Two-part document: (1) An anonymous letter to the Marquis of Rockingham criticising Charles Lutwidge, the newly appointed Revenue officer on the Isle of Man post-Revestment, alleging smuggling, corruption, and misuse of authority. (2) Lutwidge's formal petition to Governor Wood against Caesar Parr for slander and menaces (February 1766). The diatribe charges Lutwidge with seizing smuggled goods and selling them privately, corrupt dealings with smugglers, and fabricating military incidents to maintain power. Critical evidence of post-Revestment tensions and allegations of revenue officer misconduct.