There are no public amusements in Bilbao, excepting occasional bull fights. Two attempts to establish a theatre have failed; a handsome stone theatre erected some years ago, was burnt down not long after it was erected; and there was strong reason to believe, that the conflagration was wilful, and that the friars were at the bottom of it: another theatre constructed of wood, was subsequently opened; but after a very short time it was pulled down by order of the public authorities; and this was also generally believed to have been owing to the interference of the friars. The town of Bilbao is extremely rich. On the occasion of the king’s visit a few years ago, the corporation expended no less than two million of reals (20,000_l._) in feasts, decorations, bull-fights, &c., and to cover these expenses, it was not necessary to lay on any additional impositions. These funds arise from dues upon the entry of all the necessaries of life, whether by land or by sea: beef is entirely a town monopoly; the meat is farmed to butchers at certain prices, and retailed by them, and by this monopoly the Corporation realizes 1500 reals per day. The duties upon wine, soap, and oil, are also considerable, and the dues of port entry upon all articles of subsistence are 2½_d._ per cent. But notwithstanding these dues, living is not expensive. The following are the prices of some articles: beef is 10 quartos, or about 3_d._; mutton, 3½_d._, but it is generally of an indifferent quality; a lamb costs from 20_d._ to 2_s._; veal is about 4_d._ per lb., all of 17 oz. Bread varies in price, according to the quality: the best is 1½_d._ per lb., but the coarsest kinds, and the bread of Indian corn, is not sold by weight. Many kinds of game are both plentiful and cheap: wood-cocks are frequently to be had at 10_d._ or 1_s._ per pair. Groceries are also reasonable, and it is a curious fact, that loaf sugar, coming from England, is cheaper than raw sugar, direct from the Havannah: good wine costs a little less than 3_d._ per bottle. The Spanish country wines taste unpleasantly to a stranger, for they have almost all contracted, less or more, a peculiar flavour from the skins in which they are carried. There are two reasons why the Spanish wines are carried in skins: in the wine countries there is little wood to make casks; but the principal reason is, that the cross-roads are not suited for carriages, and that mules can more conveniently carry skins than casks. Throughout Biscay, the wages of labour are from 10_d._ to 1_s._; and workmen, such as carpenters, masons, &c. receive from 20_d._ to 2_s._ per day.