After the cession of Malabar to the East India Company by the Treaties of Seringapatam in 1792 the Malabar Commission was set up to establish a system for the future government of Malabar. The letters contain much information about the revenue claims of the Zamorin of Calicut, the movements of Tipu Sultan and the Pychy Raja, the campaign leading to the fall of Seringapatam, the pursuit of the dissident Dhondia Wahan and the prospects for settling the administration of Malabar. This period marks the beginning of Alexander Walker's lengthy private correspondence with Jonathan Duncan as Governor of Bombay and the consolidation of his friendship with General Stuart.