I suspect that among the upper and middle ranks in Madrid, religion is as low as morals: among them, priestcraft exercises very little influence; and, indeed, ridicule and dislike of all orders of religion, form a very common seasoning to conversation. There can be no doubt that the occupation of the Peninsula by the French army, has gone far towards diminishing the respect in which the priesthood was formerly held by the great majority of all classes in Spain. In Madrid, I have never heard one individual above the rank of a small tradesman, speak with respect, of religion,--or with affection, of the priesthood. There cannot be the smallest doubt that, in the capital at least, both the clergy and the friars are sensible of a great diminution in the power which they formerly enjoyed; and their tone and bearing are altered accordingly. At present, they, at all events the regular clergy, yield a little to the tide that has set in against them. I have been surprised to hear the freedom with which some of the priests have spoken of the state of Spain. I have heard them particularly lament the difficulties that stand in the way of publishing books, and admit the oppressive nature of the enactments that regard education. The clergy have not the same interest as the friars, in supporting the present system, because they have not the same fears. A revolution that might possibly chase every monk from the soil, and which would, at all events, despoil them of their possessions and terminate their dominion, would probably but slightly affect the clergy of the church; and I have observed that since the French revolution, their fears have diminished. The example of France, in the respect it has shewn for the rights of the church, they look upon as a guarantee of their own security; and perhaps justly. Government still seeks for support in the influence of the church, and endeavours, by every means, to keep up this influence. This, it may easily be supposed, is attempted through the medium of education, which, throughout Spain, may be said to be a government concern. The schools in Madrid are all conducted by Jesuits; and the education received in them, is such as might be expected from their heads. This surveillance commenced when the king returned to the head of the government, in 1824. The colleges were then remodelled; and all the public seminaries, even those destined for military education, were placed under Jesuit heads. I have frequently met in the streets of Madrid, long lines of students of the _Colegio Imperial_, and of the _Semmario de Nobles_, some in military uniform, and each company headed by a priest. And no choice is left to the people, as to the education of their children: the only choice is, the government school, or no school; for obstacles, almost insurmountable, are thrown in the way of private tuition. Before a family dare employ a tutor, the permission of government must be