the pleasure of citing, in order to make room for a few remarks as to the probable realisation of those already referred to. And first, we repeat our previous assertion, that in Spain the real benefit of such a measure as the new tariff can never be rightly estimated till the law has been for some time in force. There is so much tampering and corruption in such cases, so many interests and persons must be satisfied and get their share of the gain, that such reforms, when they come, often prove very illusory. With respect to the tariff, we will take no heed of the statements of the Spanish opposition, who denounce it as a most defective and bungling measure, from which little is to be expected. In Spain, as much as in any country, the men out of power will admit little good to be done by those who are in. Neither do we profess to have digested and formed our own opinion upon the probable working of a tariff which comprises 1500 articles, (about twice and a half as many as the British tariff,) and whose complications and conditions are anything but favourable to its easy comprehension and appreciation. We can argue, therefore, only from analogy and precedent; the latter, especially, no unsafe guide with a people so wedded as the Spaniards to old habits and institutions. The pacific manner in which the great army of Spanish smugglers have received the tariff, is a strong argument against its practical value. The _Revue des Deux Mondes_ estimates the number of smugglers in Spain at sixty thousand. This is far under the mark; and it is the first time we have known the Spanish smugglers to be reckoned at less than one hundred and twenty thousand men, whereas we have seen them rated as high as four hundred thousand, which, however, could only be explained by including all those persons in the country who are directly or indirectly connected with the contraband trade. But the figure is not important. The principal point, and that which none will dispute, is that the Peninsular smugglers form a powerful army, including the finest men in the country, and capable, as we fully believe, if assembled and with the advantage of a little drill, of soundly thrashing an equal number of Spanish soldiers, detachments of whom they not unfrequently do grievously ill-treat. Now how is it, we ask, that this formidable and generally turbulent body have submitted without an indication of revolt to the passing of a law which, if the _Revue des Deux Mondes_ is right, will entirely take away their occupation? The self-styled manufacturers of Catalonia, most of whom are extensive smugglers, are as acute judges of their own interests as any men in Spain. In Andalusia, on the Portuguese frontier, in nearly every frontier province in short, men of wealth, ability, and consideration are at the head of the contraband traffic. It is not to be supposed that all these have their eyes shut to the meditated destruction of their interests,