And yet if her general policy towards them be considered, it must be acknowledged that she deserved her fate less than any colonial power then existing. The Spanish merchants did indeed greatly hamper the development of South America, but they acted in obedience to a theory which was considered axiomatic and which was rigorously put into practice by every other nation. The King and the high officials always exerted their influence in favour of humane treatment of the Indians. Irala was conspicuous for his humanity, and the protective regulations which he put forward on their behalf and at the beginning of the seventeenth century, when reports reached Spain that the Indians in Tucuman were being ill-treated, it was ordered that Don Francisco de Alfaro, Auditor of the Supreme Court of Peru, should go to Paraguay and investigate the whole matter. The result was the Ordinances of Alfaro in 1612, which abolished both the forcible subjection of Indians and slavery, and substituted a small capitation tax. As we have seen, the Court of Madrid warmly seconded the early efforts of the Jesuits. The treatment, then, of subject races was as benevolent as circumstances and theories would permit, nor were the colonists in practice subject to any considerable severity. The commercial regulations were easily evaded, and the Argentina steadily advanced in prosperity. The latter days of Spanish rule were extremely creditable to the sagacity and liberality of the Crown and its advisers. In 1764 a line of vessels was established to run between Corunna and various South American ports, with permission to carry Spanish merchandise and bring back in return the products of the colonies, and in 1774 the colonies were allowed intercommunication and trade. In 1778 a new commercial code was drawn up for the benefit of the Spanish Indies, and this was surprisingly liberal for those days. Nine ports in Spain and twenty-four in the colonies were declared "ports of entry," and goods, for the most part, were allowed to pass in and out freely. The general duty was nominally 3 per cent. on Spanish goods and 7 per cent. on foreign goods; but as the latter had to be shipped from Spain, the duty upon them was really 40 or 50 per cent. If we compare this scale with that now in force, we shall see how greatly South America has retrograded since the removal of the control of Spain. It is interesting to remember that these beneficent regulations were framed while Smith was publishing the "Wealth of Nations," and that therefore backward Spain anticipated both Pitt and Huskisson.