Assumpçao, an episcopal city, is in a state of mediocrity, possessing some commerce. It is the capital and the residence of the governor, and is situated upon the margin of the Paraguay, which daily washes away a part of the ground upon which it is built. It is ornamented with a hospital, with convents of the Dominicans, Franciscans, Mercenarians, Recoletos, (rigid friars,) and a seminary which was a Jesuitical college. This city has no regularity nor fine edifices; the greater part of the houses are built of earth, and many of the inhabitants of its three parishes are descended from the Portuguese. From hence is exported tobacco, _imbe_, timber, and a prodigious quantity of matte to Buenos Ayres, where it is afterwards packed in hides, and distributed over various Spanish districts, being a beverage universally used amongst them, as well as by the Portuguese in the southern parts of Brazil. In its environs are bred numerous herds of large cattle. There are plantations of cotton and the cane. Honey and wax are abundant. They cultivate also, as in other parts, _aipim_, or _pompim_, as it is called here, which root, after being scraped, chopped, and dried in the oven, is cooked with meat, serving for bread. The maize, or Indian corn, after it is boiled, and beat in a pestle, is passed through a sifter, kneaded with milk, and baked, when it receives the name of _chippa_. The bishop is a suffragan of La Plata, otherwise _chuquissaca_. The chapter of the church, as in all other ultramarine cathedrals of the Spanish states, is composed of twelve canons, including the moderator of the Inquisition, five dignitaries, the dean, archdeacon, chanter, treasurer-mór, and master of the college; also six petty canons to sing the Evangelists, and as many more half petty canons for the Epistles, whose vestments differ little from the others. The canons of theology, doctorial, magisterial, and penitentiary, only give graduates, and that by competition. The revenue of the suppressed canonship is destined for the expenses of the tribunal of the holy office. There are two tribunals, one called the _Junta Decimal_, for the public disposal of the decimos, and consisting of two canons, a royal fiscal, a minister clothed with a _toga_, or gown, an accountant, and an _escrivao_, or scrivener. The other denominated _Meza Capitular_, for the collection and distribution of the proceeds of the decimos, is formed of a _provisor_, or vicar-general, a canon, acting at times as a fiscal, the _contador-mor_, or chief accountant of the treasury, and another accountant to make the distribution or rates.