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In 1826, British India gained a common border with China after the British wrested control of Manipur and Assam from the Burmese, following the First Anglo-Burmese War of 1824 – 1826.
In 1847, Major J. Jenkins, agent for the North East Frontier, reported that the Tawang was part of Tibet.
In 1872, four monastic officials from Tibet arrived in Tawang and supervised a boundary settlement with Major R. Graham, NEFA official, which included the Tawang Tract as part of Tibet.
Thus, in the last half of the 19th century, it was clear that the British treated the Tawang Tract as part of Tibet.
This boundary was confirmed in a 1 June 1912 note from the British General Staff in India, stating that the " present boundary ( demarcated ) is south of Tawang, running westwards along the foothills from near Ugalguri to the southern Bhutanese border.
" A 1908 map of The Province of Eastern Bengal and Assam prepared for the Foreign Department of the Government of India, showed the international boundary from Bhutan continuing to the Baroi River, following the Himalayas foothill alignment.
In 1913, representatives of Great Britain, China and Tibet attended a conference in Simla regarding the borders between Tibet, China and British India.
Whilst all three representatives initialed the agreement, Beijing later objected to the proposed boundary between the regions of Outer Tibet and Inner Tibet, and did not ratify it.
The details of the Indo-Tibetan boundary was not revealed to China at the time.
The foreign secretary of the British Indian government, Henry McMahon, who had drawn up the proposal, decided to bypass the Chinese ( although instructed not to by his superiors ) and settle the border bilaterally by negotiating directly with Tibet.
According to later Indian claims, this border was intended to run through the highest ridges of the Himalayas, as the areas south of the Himalayas were traditionally Indian.
However, the McMahon Line lay south of the boundary India claims.
India's government held the view that the Himalayas were the ancient boundaries of the Indian subcontinent, and thus should be the modern boundaries of India, while it is the position of the Chinese government that the disputed area in the Himalayas have been geographically and culturally part of Tibet since ancient times.

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