A private memorandum from the Duke of Atholl to Lord Sidmouth (Home Secretary) defending his characterization of the Isle of Man's respectable inhabitants and attacking his political opponents in the House of Keys. It details the Taubman smuggling legacy, conflicts with Curwen and Christian, and criticisms of Lieutenant Governor Smelt, Attorney General Frankland, and others. Highly relevant to post-Revestment governance, smuggling profits retention, and factional politics.