A letter from Governor Cochrane (former Governor of the Isle of Man) to John Taubman, declining to advocate for Taubman's appointment as Deemster following Deemster Taubman's retirement. Cochrane asserts that only the current Governor should advise the Lord (the Duke of Atholl) on Manx affairs. The letter reflects constitutional principles of governance hierarchy and the separation of authority in 1760s Manx administration.