When current is passed through the tangent galvanometer a magnetic field is created at its corners given by
where I is the current in ampere, n is the number of turns of the coil and r is the radius of the coil.
If the TG is set such that the plane of the coil is along the magnetic meridian i.e. B is perpendicular to BH (BH is the horizontal component of the Earth's magnetic field), the needle rests along the resultant. From tangent law, B = BHTanθ, i.e.

or

or I = KTanθ, where K is called the Reduction Factor of the tangent galvanometer.
The value of θ is taken at 45 degrees for maximum accuracy.
Therefore, the answer is London, as it is closest to latitude of 45 degrees north (or south, if it was appropriate).