The Spaniard lays out his money upon him cheerfully; but gives him nothing to eat: the Englishman, on the other hand, would dislike paying a crown for a foreigner, but would ask him to dinner again and again, and thus lay out ten times its amount. I fear this apparent disregard of money, may have some connexion with that great and unfortunate failing in the character of the middle classes in Spain, particularly in Castile--love of display, or ostentation. This failing belongs to the middle and upper classes in an extraordinary degree; while inconsiderateness, and carelessness of to-morrow, are conspicuous in the characters both of the middle and lower classes. Almost every one in Spain lives up to his income. Even the employées, who hold their posts by a very uncertain tenure, seldom lay by any thing; they generally die pennyless: and it is a certain fact, that the families of employées who have died beggars, have swelled the Spanish pension list to a most formidable length. A Spaniard will dine without a table-cloth, to save the expense of washing; but this, not that he may lay by his money,--but that he may have the eclât, not the _pleasure_, of frequenting the opera; the _pride_, not the _gratification_, of eating ice in the _Café Catalina_. I have known some extraordinary instances of this love of display: a Spanish officer, with whom we had some acquaintance, invited us to accompany him and his wife to the Prado. A handsome carriage drove up to the door, attended by two servants in gay liveries: will it be believed, that the carriage and servants were hired for the occasion; and that this officer was married, had a family, and possessed only his pay, amounting to about 140_l._ a-year? What sacrifices must have been made for the indulgence of this piece of vanity! I knew the family of a judge, consisting of a widow, and four daughters, all of whom appeared every Sunday on the Prado with new satin shoes and clean white gloves: the pension of a judge’s widow is 8000 reals, (80_l._ sterling). There is nothing remarkable in these instances; and the same love of display is visible among the lower orders in Madrid, as far as this can be shewn in their rank of life. Persons in very humble circumstances are seen in most expensive dresses; and it is not at all unusual to meet a female servant with a comb, fan, and mantilla, whose united expense would amount to 4_l._ or 5_l._