twenty-four millions, four and one half were laid upon the price of falt, and the payment of the remainder was laid upon the price of wine, vinegar, oil, and butchers meat. The liquid meafure called an arrobe, is compofed of eight parts, named azumbres. One of thefe eights belongs to the King, and the proprietor is obliged to pay it according to the valuation of the feven remaining parts, including even the advance of price, by reafon of this excife; by which means the arrobe fold under the name of eight axumbres, really contains only feven, and its fubdivifions are in the fame proportion. These taxes are farmed at 892,888 I. fterling.

THERE are also other taxes that may be included under the general title of provincial taxes, such as the tax upon brandy, upon foap, upon fnow, upon cards, and other small articles. These taxes are farmed at 91,2441. fterling.

ALMOST all the taxes of SPAIN, we may observe, are laid upon things confumed by the people, in the manner of a general excife; and those included under the name of provincial taxes, in a more particular manner affect the neceffary and daily confumption of all ranks of men. In SPAIN the general outcry, and the groans of the people, have been excited by these provincial taxes. At present the ministry are labouring to make some reformation upon them, and they are only continued till something better can be established in their place.

DON MIGUEL DE ZABALA, in a memorial presented to PHILIP V. in 1734, demonftrates, that though the provincial taxes, on the lowest computation, amount to feventy-fix millions of rials vellon, and though there is reason to think that fum is raised upon the people, yet only feven millions come into the King's exchequer.

THE Juros are perpetual rights of propriety, or in other words, penfions which the King pays to his fubjects out of his own finances, by a temporal favour, by the endowment of some foundation, or for the reward of merit and fervices. Sometimes the

Juros mean a deduction of three per cent. from all the King's

finances.

THE Media Annata, which is the fame as our First Fruits is a tax of one half of the first years revenue, paid on every new fucceffion to any ecclefiaftical dignity or benefice. All lucrative or honourable employments, held from the King during life, are subject to this tax.

BESIDES the above-mentioned revenues, a general view of which (exclufive of the Juros and Media Annata) I have given in the Recapitulation; SPAIN likewife receives others that are very confiderable from the Indies. The amount of these per annum is about 900,000 7. fterling, confequently there is faid to remain free, annually in the royal treasury, about 3,373,2881. sterling.

LETTER

LETTER

XIII.

A short View of the Commerce and Manufactures of SPAIN, fo far as they relate to GREAT BRITAIN.

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HAVE been informed from good authority, that our trade with Old and New SPAIN is full one third lefs than it was about forty years ago; and that the balance and exchange, between SPAIN and GREAT BRITAIN, are every day more and more turning against the later kingdom. The caufes of this decrease are indeed not at all difficult to be discovered or accounted for. Part of it is owing to the extreme avarice and extortion of our own merchants, who, not contented with moderate profits, have kept up the prices of their goods beyond their just proportion, and thereby opened a door for the French and Dutch to underfell us at the Spanish markets. Another reason is, that the price of labour in those two countries, is confiderably lower than in our own, which enables them likewife to afford their goods to the Spaniards at a much cheaper rate than we can do. A third reafon is, the alteration introduced during the Spanish war in Queen ANNE's time, when the French crept into that trade, and deprived us of a greater fhare of it than we fhall probably be ever able to recover. A fourth reafon may be, the progress which the Spaniards themfelves have made in fome branches of manufacture; for the encouragement which the Kings of the Houfe of BOURBON have given to manufactures and arts, has excited fome few Spaniards to apply themfelves to induftry and trade. For feveral years paft, the ministry in SPAIN have endeavoured, by means of foreign workmen, to fet on foot various manufactures

and the great attention they have given to that object, has not been altogether without effect. But at prefent, by a strange infatuation, the minister to whofe department the care of the manufactures belongs, not only neglects, but difcourages them; and they confequently decline very fast.

THE ftate of trade between GREAT BRITAIN and SPAIN, in the time of JOSHUA GEE, was as follows. Our Exports to SPAIN were, 1. Broad cloths. 2. Druggets. 3. Callimancoes. 4. Bays. 5. Stuffs. 6. Leather. 7. Baccalao, or falted fifh. 8. Tin.

9.

Lead. 10. Corn. Our returns from SPAIN were in, 1. Wines. 2. Oil. 3. Fruits. 4. Wool. 5. Indigo. 6. Logwood. 7. Cochineal. 8. Materials for dying. Mr. GEE has taken no notice of filk in this account, and for a good reason; for the exportation of it from SPAIN was not permitted till 1760, and then limited to the ports of BARCELONA, ALICANT, and CARTHAGENA, from the 16th of November to the 16th of May every year, there being no exportation allowed during the other fix months, that the manufacturers may have leifure to take care of their fabrics.

We used about that period to take off at least two thirds of all the produce of SPAIN, which made our manufactures an easy purchafe to the Spaniards, who nevertheless paid us a very confiderable balance in bullion.

SINCE the acceffion of the House of BOURBON, this balance in our favour has been daily declining. For many years past we have ceased to be confidered as the favoured nation; and FRANCE now shares a great part of the gold and filver of the Spanish Weft-Indies, in return for her filk, her linen, and other manufactures introduced into SPAIN.

THE infamous peace of UTRECHT was hardly figned, when we began to feel the effects of a predilection, which the Spaniards discovered towards the French nation; fo that a Family Compact, if things be justly confidered, will appear no novelty. This will be evident enough from the following curious extracts from

the letters of several English gentlemen, relating to that point:

-Mr. POULDON, the English Conful at the CANARIES, in a letter dated from TENERIFF, the 22d of March 1715, and addreffed to Sir PAUL METHUEN, then minifter at MADRID, fays, "Since the fufpenfion of arms, the fubjects of his Britan"nic Majefty, in the CANARIES, have been continually oppref"fed. The bishop of GERONDA had published an order in the name of the King, in virtue of which order all British vessels "were to pay only the ordinary duties; but fince the arrival of "the new General, this order is explained in a new manner. They exclude from being comprehended in it all kinds of mer"chandize, which, as they pretend, are not properly English "manufactures, although transported by and in English veffels. "In confequence of this explanation of the order, the subjects "of his Majefty have paid lately, upwards of 3000 pounds "sterling."

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THE following are the words of Mr. KEEN, our conful at ALICANT, in a letter to Mr. STANHOPE at MADRID, By "an express order of the court, publifhed here by the governor " of VALENCIA, all foreigners are obliged in lieu of the Alca" valas and Millones, to pay a duty named quartals, which "amounts to 14 per cent. and is to begin with the year 1714, " for merchandize, on which the duties have already been paid, "at the rate of 15 per cent. fo that we must at prefent pay 29 per cent. for the entry of all kinds of merchandize. Befides "the exorbitancy of these duties, this proceeding is attended "with another inconvenience; for the factors have already regulated their accounts with the merchants, on the footing of 15 per cent. Moreover, those who refufe to pay thefe duties, are exposed to be quartered upon by foldiers, and to give them "fo much per day till fuch time as the duties be paid. These are unheard of demands, which were never before made upon any fubjects of GREAT BRITAIN, who never paid more than

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7 per cent. under the reign of CHARLES II. the last prince "of the Austrian line."

SIR