against smuggling. Such vessels are well known to be freighted with English goods, or with tobacco, or with other goods either prohibited, or upon which high duties are payable: in fact, the vessel is a smuggler,--and how is this matter arranged? The captain deposits a hundred bales of goods in the custom-house, being the whole of the goods entered for the foreign port; and when the vessel leaves the port, the same number of bales must be shipped,--and so they are; but during their deposit in the custom-house, they have suffered a wonderful diminution in bulk. Bales which measured a yard square, are reduced to the size of footballs; the bales, such as they are, are reshipped;--the vessel has disburdened herself of her contraband cargo, and in place of proceeding to Malta, returns to Gibraltar. I relate this, not of course as an example of government oppression or injustice, but as a proof of the lax and unhinged state of the government, and of the total want of integrity that pervades every department of the public service: and before recurring to other instances of government oppression or injustice, let me mention another incident, proving that the same system extends even to the army. A regiment of cavalry arrived at Granada sometime last spring; and the soldiers being in want of new spurs, the colonel sent for a tradesman, and told him what he wanted. The tradesman named a certain price: “No,” said the colonel, “you must let me have them at half that price;” the tradesman agreed, premising only that the spurs would not last a week. This was of no importance to the colonel; the spurs were delivered, the account was made out at _the price first demanded_, and being presented to the government office, the money was paid; one half of which went to the blacksmith, and the other into the pocket of the colonel. The following case of extreme hardship was related to me by an English merchant at Seville, a man once extremely wealthy, but who has suffered irreparable losses from the unjust acts of the government. He entered into a contract with government to supply the whole accoutrements for 12,000 cavalry. An order so extensive required great outlay, and constant attention. The accoutrements were completed; and one half, according to the contract, delivered; and when the time nearly approached for the delivery of the remaining quantity, an intimation was received, that no more could be taken, because, to please the people of Madrid, it was necessary to employ the workmen of the capital. Not only was there no indemnification made for the breach of the contract, by which goods to the value of 36,000_l._ were thrown upon the merchant’s hands; but the price of the delivered goods is to this hour unpaid. Four years have now elapsed, and he has no expectation of ever receiving one farthing; the debt being too large to be adjusted by the sacrifice of a part.