Venkatasubba Rao, J.

1. In these Letters Patent Appeals the question to be decided is, whether the plaintiffs are entitled, as claimed by them, to a refund of water-cess collected by the Government. Although some relief has been granted to them, all the Courts have unanimously upheld the right of the Government to levy the water-cess. For the plaintiffs, it is contended that this contention is wrong.

2. The land to which the appeals relate, is a part of a minor inam of the total extent of about 20 acres, situate in a ryotwari village known as Manyapu Uratla in Vizagapatam District. The inam in question bore the old Survey Nos. 143-a and 143-b, of which 143-a corresponds to the Re-Survey Nos. 143-1 and 143-3 and 143-b to the. Re-Survey No. 143-2. We are concerned here with the plot bearing Re-Survey No. 143-1 alone. The plaintiffs inam adjoins, and is roughly south-west of Gurampet Agraharatn, through which passes a channel known as Papanna Cherikalvai, marked ABDF in the sketch, flowing from west to east. Of this channel the part shown as DF is entirely within the limits of the Agraharam; indeed a small bit of the water-course to the west of D is also comprised within its lim