Letter from P.J. Heywood in Douglas to the Duke of Atholl concerning proposed reforms in the Isle of Man Revenue Department, dismissals of corrupt officers, and the critical importance of securing patronage appointments to counter Lutwidge's opposition. Discusses specific officer salaries, Lutwidge's multiple sinecures, and the imminent arrival of Colonel Smith as Governor. Highly relevant to understanding post-Revestment administrative struggles and patronage politics.