I beg to refer your excellency to my despatches of the 21st of August, No. 12, for an account of the state of the magazine at Truxillo, on the 20th of August. Of the state of supplies and provisions at that period, lieutenant-colonel Walters had, by my desire, made an arrangement with the Spanish commissariat for the division of the magazine at Truxillo between the two armies; and he as well as I was satisfied with the principle and detail of that arrangement. But if the British army received only one-third of a ration on the 18th of August, and only one-half of a ration on the 19th, not of bread, but of flour; if the horses of the army received nothing; and if the state of the magazine at Truxillo was such, at that time, as to hold out no hope, not of improvement, (for it was too late to wait for improvement,) but of a full and regular supply of provisions and forage of all descriptions, I was justified in withdrawing from Spain. In point of fact, the magazine at Truxillo, which, under the arrangement made by lieutenant-colonel Waters was to be the sole source of the supply to both armies, did not contain, on the 20th of August, a sufficiency to supply one day’s demand upon it. But it is said that M. de Calvo promised and engaged to supply the British army; upon which I have only to observe that I had trusted too long to the promises of the Spanish agents, and that I had particular reason for want of confidence in M. de Calvo; as, at the moment he was assuring me that the British army should have all the provisions the country could afford, in preference to, and to the exclusion of the Spanish army, I had in my possession an order from him, (of which your excellency has a copy,) addressed to the magistrates of Guadalupe, directing him to send to the head-quarters of the Spanish army provisions which a British commissary had ordered to be prepared and sent to the magazines at Truxillo, to be divided between both armies, in conformity to the agreement entered into with the Spanish commissaries by lieutenant-colonel Waters. As the state of the magazine at Truxillo was the immediate cause (as far as the want of provisions went) of my withdrawing from Spain, I beg to observe to your excellency that I was not mistaken in my opinion of its insufficiency; as, if I am not misinformed, general Equia’s army suffered the greatest distress in the neighbourhood of Truxillo, even after that part of the country and the magazines had been relieved from the burthen of supporting the British army. In respect to the conduct of the operations in Spain by the Spanish general officers, many things were done of which I did not approve; some contrary to my expectations, and some contrary to positive agreements. M. de Garay has stated that the orders of the marquis de Romana were framed in conformity with suggestions from marshal Beresford; and thence he infers that the operations of that corps were approved of by me.