A legal opinion from William de Grey (Attorney General) dated October 1766, addressing the ownership of fishing rights in Manx waters following the 1765 Revestment Act. The opinion clarifies that sea fisheries (including bay fisheries) belong to the Crown, not to the Duke of Atholl, despite the Duke's reservation of inland waters and fisheries in the Revestment Act. This document is directly relevant to disputes over revenue collection and property rights immediately after the Revestment.