alone, through the medium of the bull, produces this grand result; and by this homœopathic process the consciences of the debtors are pacified. It may easily be imagined that these practices lead to the greatest abuse. Before the suppression of the friars, the convents were the great depositaries of this species of treasure. The bishops, and even the government itself, have often desired to look into these accounts in order to see whether the will of the testator had been exactly complied with in the application of the funds to their intended purposes. But the prelates of the respective orders have always most tenaciously resisted any such encroachment on their faculties and jurisdiction. It is quite certain that the incomes from these _mandas piadosas_ were frequently laid out in repairing convents, erecting new chapels, celebrating religious feasts, and purchasing rich ornaments, and other precious objects, for augmenting the splendour of the sacred rites and ceremonies. When, at the end of the year, the account came to be stated of this branch of the church’s industry, and there appeared to be a vast disproportion of masses said in comparison with the sums received, the procurador of the order in Rome solicited a bull of composition. The account was thus balanced, and every thing nicely adjusted. Although, on every day in the year, the suffrages of all classes may be offered in favour of souls in purgatory, there are some days especially privileged and set apart in the calendar for the purpose, with this note affixed to them, _dia de ánima_ (Soul-day), and on which the effect of the suffrage is supposed to be infallible; that is to say, that each devout person draws out as many souls from purgatory as pieces of money which he draws out of his purse to pay for the like number of masses, or other acts of devotion to be performed. On those days, a large placard is erected at the church-doors, and bearing this inscription, “_Hoy se saca ánima_,” (To-day souls are drawn out). The churches are full of people, and the contributions of money are numerous and abundant.