Trifling offences are punished, without appeal, by the judges of each captainship; but crimes of a deeper dye come under the cognizance of the governor, who is assisted by assessors nominated by legal authority. A particular tribunal is appointed to receive and take charge of the property of all deceased persons, whose heirs may be _beyond seas_ at the time of their death; for which they receive five per cent. of the said property. This establishment, though an excellent one, is subject to a great inconvenience; since creditors in Brazil can only be paid in Europe, which not only occasions delay, but is frequently very prejudicial to the affairs of the parties concerned. Every town, and indeed every large village, has a municipality, which attends to the small concerns entrusted to its care, and regulates (under the inspection of the governor, indeed) the trifling taxes necessary to be laid on. This municipality has the very essential privilege of complaining to the king himself against the conduct of the chief of the colony, the governor, and the four magistrates appointed to manage the finances in each government. The accounts are given in every year to the royal treasury at Lisbon, where they undergo a very strict examination. The army is on the same footing in Brazil as in Portugal. The mulattoes and negroes are distinguished by particular standards; but the native Indians serve in battle with the whites. In the year 1780, the forces consisted of 15,899 regular troops, and 21,850 militia. On the late arrival of the queen, she found the regulars augmented to 20,000, and the militia might very easily be raised to 40,000.