Bardswell, J.

1. The suits under appeal have had a long history. The plaintiffs who are ryots in the Gundepalli Zamindary, brought them for a declaration that defendant 1, who is the Secretary of State represented by the Collector of Kistna, is not entitled to levy water tax on the lands cultivated by them, for a refund of such tax already collected for three faslis and for other reliefs. The trial Court and the first appellate Court found in their favour but on second appeal Oldfield and Seshagiri Aiyar, JJ., held that the suits had not been properly dealt with and remanded them for fresh disposal on issues that were then framed. After the remand the first two Courts again both found for the plaintiffs, but, on second appeal, Phillips, J., dismissed the suits. These Letters Patent Appeals are against his decision.

2. The lands of the plaintiffs are situated in the village of Chodavaram, a zamindari village. That village adjoins the Government village Ananthapalli, the lands of which are irrigated from a channel known as the Ananthapalli channel. That channel takes off from the Yerrakalva, a natural stream which is maintained by Government. The surplus water of the Ananthapal