computed at two hundred thousand pounds, resulting from the tedious and imperfect mode of judicature. A Portuguese dealer, having exhausted the patience of the English merchant, the latter obtains a summons from the English judge, Senhor Garces, for the former to appear before him within three audiences, (he holds two a week,) when it is at the option of the plaintiff, whether the defendant is put upon his oath or not. If he is put upon his _juramente d’alma_, and then swears he owes nothing, the cause must finally end; but if the plaintiff will not allow him to swear, he then probably denies altogether owing the money, or admits the account, but says he cannot at present pay, which produces the same delay. The plaintiff then cites him for a _libello_, and proceeds to prove the fairness of his demand, which the defendant opposes by counter declarations. Up to this point twelve months may be calculated as already consumed. The judge, convinced by the clear evidence of the plaintiff, gives a _despatch_ in his favour, which the other immediately _embargos_, when a plea for additional time is set up, under the pretence of adducing some other evidence; and, after a further investigation, the judge gives a similar _despatch_ to the first, which is a second time _embargoed_, and the cause is then removed to the Court of _Relaçam_, consisting of six or seven judges, three of whom must always attend. Similar delays occur in this court, when the decision of the English judge conservator is confirmed, which, however, is not final; the defendant can carry the case before the _Conseil de Fazendes_, a supreme authority, consisting of many members, from whose decision there is no appeal. The plaintiff, whose verdict gives him a power over the property only of the defendant, and not over his person, proceeds to take possession of his premises and effects, when, in some cases, I have been informed, he discovers that another person holds them, in virtue of a purchase which he pretends to have made, although the defendant is probably acting in the business as before. The plaintiff, in order to prove this fictitious sale, contemplates a delay of several years in another law process; he therefore submits to any terms that may be offered him.