Correspondence from Charles Lutwidge (Receiver-General) to the Treasury regarding the wreck of the ship London near Port le Marie Bay, Isle of Man (January 1781). Includes detailed accounts from Senhouse Wilson (Customs) and affidavits from William Clague (Deputy Collector) and Robert Marrow (owners' agent) concerning salvage operations, possession of cargo, and jurisdictional conflict between Crown revenue officers and the Duke of Atholl's feudal claims. Illustrates post-Revestment tensions over manorial rights and revenue authority.