Peru is the seat of two royal audiences, that of Lima and that of Cuzco. The audience of Lima was established in 1543, and is composed of a regent, eight oidores or judges, four alcaldes, and two fiscals, the viceroy being president. It is divided into three chambers, and is the superior court of appeal for the whole government. The royal treasury is the next great office of state, composed of the viceroy, the regent of the council, the dean of the tribunal of accounts, and other officers, and the revenue appeals are determined by the tribunal of accounts. _Commerce._--The commerce of Peru is important, and on account of the number of fine ports along its coast, it may be styled the maritime province of the South American states. The trade flows through three channels; by the straits of Magellan from Europe, through the North Pacific from India and Mexico, or Guatimala; and through the interior with the southern provinces of Chili and Buenos Ayres. Since the trade was unshackled in 1778, its exports and imports have doubled, and the principal branch of its commerce is that carried on round Cape Horn. The exports of Peru are chiefly gold, silver, brandies, sugar, pimento, cinchona, salt, vicuna wool, coarse woollens, and other trifling manufactures. Its imports are European goods, linens, cottons, woollens, silks, iron, hardware, superfine cloths, mercury, wax, paper, glass, medicines, wines, liqueurs, books and furniture: from Buenos Ayres it receives Paraguay tea, live stock and provisions, and from the other internal provinces, coca leaf, indigo, tallow, cacao, timber, cordage, pitch and copper. Chili also supplies Lima with grain and fruits in immense quantities, and salted meat, soap, wine, copper, saffron, &c. The ports of Peru which are most frequented, are those named Arica, Ilo, Iquique, and Quilca, in the intendancy of Arequipa, and Pisco, on the south of Lima; Chancay and Guacho in Lima; and Guanchaco, Pacasmayo, and Payta, in Truxillo, on the north. With the southern ports, the trade is in wine, brandy, iron, dried fruits, copper, tin, lead, &c.; with the northern, in wool, cotton, leather, chocolate, rice and salted fish. To the Rio de la Plata, the exports are maize, sugar, brandy, pimento, indigo and woollens; these exports are said to amount to 2,000,000 dollars annually, and the imports from that government, to 860,000, consisting in mules, sheep, hams, tallow, wool, coca leaf, Paraguay tea and tin; and 20,000 mules arrive annually from Tucuman, for the service of the Peruvian mines. A great trade is also carried on with Guayaquil and Guatimala, but with Panama it is almost nothing. From the Philippine islands, muslins, tea, and other East Indian goods, are imported, amounting to 270,230 dollars annually, in return for about 2,790,000, exported to Asia, in silver and gold.