 The Sri Lankan government labeled this as an attack on civilians by the LTTE, whilst other parties allege that the majority of the individuals who were killed were Sinhalese ex-convicts and armed settlers brought by the government as part of a forceful state colonisation in traditional Tamil homelands.The Kent and Dollar farms were located near Manal Aru a divisional Secretariat in the Tamil district of Mullaitivu.Manal Aru was of immense importance since it was situated on the border of three districts Mullaitivu, Trincomalee and Anuradhapura and more importantly was the sole gateway between the North and the Eastern parts of the island where the Tamil community was the majority.