St. Paulo is a city in a state of mediocrity, but agreeably seated upon land somewhat elevated at the angle of the confluence of the Tamandatahi, with the Hynhangabahu, which washes it on the western side, and the former on the eastern. It is nearly two miles from the Tiete, which passes to the north, forty miles north-west from Santos, which is its port; seven miles to the south of the Tropic; and three hundred and fifty fathoms above the level of the ocean. It is ornamented with a house of Misericordia, various hermitages, and three hospitals; a convent of Benedictines, another of Franciscans, a third of slippered Carmelites, two recolhimentos for women, a house of permutation, various open spaces or squares, three good bridges of stone, with others of wood, and divers fountains; however, the best water is afforded by the rivers. Some streets are well paved. The edifices are generally formed of what is termed _taipa_, which consists of twofold wooden planks, constituting the frame, filled in with earth, and white-washed. This city is the residence of the governor of the province, and the ouvidor of the comarca, or district, who fulfils also the duties of crown judge, &c. There is a Juiz de Fora, who also executes the functions of an Attorney General, auditor of the military, and deputy to the junta of the treasury. It has some masters, who have the high-sounding denomination of royal professors of the primitive letters, Latin, rhetoric, philosophy, dogmatical theology, and morality. The inhabitants, in number from thirty-five to forty thousand, are divided between two parishes, one being of the cathedral, the chapter of which consists of fourteen canons, including four dignitaries of archdeacon, archpriest, chanter, and treasurer-mor. The other has a church called Santa Efigenia. The Jesuits commenced this city, in the year 1552, with the foundation of a college, in which they celebrated the first mass on the day of the conversion of the apostle with whose name it was consecrated in 1554, and which afforded the subsequent name of St. Paulo to the town and province. This structure now constitutes the palace of the governor. Senhor Joao Carlos de Oainansen at present fills that situation. Six years after the first establishment of the Jesuits here, St. Paulo acquired the denomination of a town. Its first inhabitants were a horde of Guayana Indians, with their cacique or chief called Tebireca, who lived in the aldeia of Piratinin, near the small river of the same name, not far from the new colony, which, in consequence, took the appellation of St. Paulo de Piratininga, and retained it till the year 1712, when it was dignified with the title of city, and in 1746 was further honoured by being made the seat of a bishopric. The Indians were soon augmented by a great number of Europeans, whom they called _Emboabas_, in consequence of their legs being covered, and which conveyed to the