Six letters exchanged between Governors Cochrane and Wood and the Duke of Atholl during Wood's transition to and early tenure as Governor of the Isle of Man (July–December 1761). Letters cover administrative handover, arrival details, revenue remittances (£1500–£2000), appeals procedures, tithes disputes, smuggling activity (spirits and tea imports), and governance procedures. Highly relevant to understanding the administrative structure and revenue dynamics immediately preceding the 1765 Revestment.