lization to the Indians, the protectors and friends of the persecuted and injured, and the patrons of science. They were viewed with dislike by the powerful Spaniards in America, because they were a constant check upon their cruelty and avarice. And finally, became the victims of the jealousy of the Spanish and Portuguese kings. But for their conduct in America, which did not suit these monarchs, it is not likely that the Jesuits would have been put down in Europe.* In making these observations I have been actuated by a regard for truth and justice, and not through any partiality to the Jesuits, as such, neither am I disposed to say that they were not actuated by the same ambition in America as elsewhere. I speak of facts that are well attested, not of supposed intentions which are only matters of conjecture. The colleges before enumerated were established at a period, when there was less dread that the Americans might conceive the design of throwing off their allegiance; and it is questionable, whether at a later period, the establishment of these institutions would have been permitted at all. Little or no improvement was permitted in the method of study, so as to keep pace with the march of science. It is notwithstanding admitted, that the American seminaries were conducted on a more liberal plan than those of Spain, the credit of which is due to the Jesuits. In spite of these

*«The Jesuits must be attacked in Europe," was the expression of the marquis de Pombal, when through the fathers a check was put to the practice of reducing the Indians to slavery. The missions of Paraguay were an eyesore to the Brazillians. Justice is now beginning to be done to the laudable exertions of the Jesuits in America.

shackles, a number of men distinguished for their learning appeared in South America; some of the best historians, mathematicians, and naturalists, have sprung up under all these difficulties. The enlightened European travellers who have visited America at different times, in the pursuit of scientific objects, have all expressed their surprise on finding Americans as learned as themselves, and who saved them much trouble by tendering them at once the fruits of their researches. The taste for literature and science, was confined to the Spanish Americans; the European Spaniards being only men of business, and in the pursuit of wealth. It is highly probable, that the unwillingness on the part of Spain to encourage literature, may have had an opposite effect from that intended, by producing a desire for what was virtually forbidden. Experience proves to us, how vain is the attempt to change the direction of the mind seriously bent on the acquisition of knowledge. The burning thirst will be gratified by some means or other. This is clearly proved by the state of learning and information among the higher classes in South America. Depons and Humboldt both inform us, that the South Americans of education, long before the revolution, entertained the greatest contempt for the state of learning in Spain; that their minds were completely emancipated from thraldom in this respect. They knew perfectly well that Spain was overrun with priests, beggars, and corrupt nobles, and that the press was enslaved by the inquisition. They knew that a very different state of things existed in the United States, England, and

*See Depons' Caraccas, Humboldt, &c.

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curious in the system of government adopted for the Indies. It is roundly asserted by Herera, that the king contributed nothing towards the magnificent conquests effected by his enterprising subjects; but these were no sooner accomplished, than not satisfied with the dominion and the advantages of trade, he became the master and owner of every thing. The royal portions of gold and silver, and of every other metal, the avails of the customs, the appointments to office, and the numerous other incidents of supreme authority were not sufficient; but after imposing all the taxes and burthens to which the metropolis was subject, many others were devised exclusively for the Indies. The king set up various oppressive monopolies, the popes granted him the ecclesiastical tythes, he exacted tributes from the unfortunate natives, he introduced the odious alcavala, or tax on sales and purchases, and in the early periods of the conquest, he was not ashamed to claim a portion of the spoils taken from unoffending nations, attacked and butchered with no other pretext that that of possessing their wealth.

In noticing these different sources of revenue, I shall begin with the royal fifths of gold and silver, as the most important branch. There was in the first instance, a duty paid for the privilege of working the precious metals, but the duties at present received by the crown are, first, one and a half per cent. cobos, an old established duty to the king; second, six per cent. real diesmos, or king's portion of the tythes; third, the derechos de fundicion, to defray the expences of smelting and refining; and lastly, one rial for every mark of silver, to pay the salaries of the officers of the tribunal of the mines: the whole amount, is about four

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teen per cent upon all the precious metals extracted from the mines. The profits of the crown derived from the monopoly of quicksilver, without which the mines cannot be worked, is very considerable. The diminution of the produce of the mines during the last ten years, is thought by many politicians to be one of the causes of the commercial embarrassments throughout the world. Those of Mexico during that period, it appears from official documents, have scarcely produced a third of the annual amount drawn from them formerly. The mines of La Plata, it is presumed, have produced still less; but it is probable that those of Peru have undergone no sensible diminution. The quantity of the precious metals withheld from circulation, by the troubles of America, can be ascertained with tolerable accuracy; what may have been the effect of this on the commercial world, is not so easily conjectured. It is well known, that there were immense quantities of gold and silver in Mexico and Peru, which were called into circulation, and probably contributed to make up the defect produced by a partial failure of supply from the mincs.

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The next branch of revenue I shall notice, is the alcavala, than which a more vexatious exaction could not well be contrived.* It is a duty varying from one to four per cent on all sales and purchases, with the exceptions in favor of the church and of paupers. Every merchant, shopkeeper, and tradesman, was

* It originated in Spain during the struggle to expel the Moors; it was an extraordinary contribution to enable the king of Spain to maintain the contest, and was afterwards continued when the reason ceased, and was introduced into America contrary to every principle of justice:

compelled to deliver on oath, an exact account of his purchases and sales. The same thing was exacted of every private family, and even their provisions purchased at market, were not exempted. Although this harrassing and troublesome tax, in the course of time was rendered less vexatious, it is evident that the Spaniards are still far behind the other nations of Europe, in the science of taxation, if I may so express myself. To draw the greatest revenue in the manner least vexatious or oppressive to industry, is a subject of so much moment to every civilized community, that it deserves to be classed among the most important sciences. The alcavala was generally commuted for a fixed sum; and at present, it is little more than a species of indirect tax on retailers. It differs from the duties collected at the custom houses in the interior, called puertos secos, or dry ports, where goods paid transit duties in nature of the alcavala, and which amounted to a very high per centage.

But the most considerable source of revenue next to the royal portion of the precious metals, was that derived from the customs. The duties on merchandise amounted to about thirty-four per cent, exclusive of the transit duties so frequently paid in the interior. It is stated by Arispe, in his memoir on the provin cias internas of New Spain, that European merchandise had to pay duties thirty times before they reached the town Coaquila where he resided! The maritime duties consisted of the almoxarifasgo, which was collected only on what was shipped or landed; that is, on entering and clearing. The next was the armada and armadilla; the intention of this tax was to defray the expense of light vessels, employed to