[Another MS. in the possession of Edward E. Ayer, dated Madrid, July 15, 1827, is of similar scope to this; it is signed with the initials "P. de S. M.," and is addressed to the Spanish minister Ballesteros. The writer states, in the prefatory note, that his paper is the fruit of his many years of practical experience and observation, being actively engaged in commerce from Manila throughout the Philippine archipelago, in China, in all the foreign colonies of India, and on the Pacific coasts of America; and that he has written this paper "in the short time since he knew the charge given to Señor Bernaldez." He sends it to the minister to be laid before "the junta extraordinaria (or special committee) which at that time was considering the judicious informatory report of the auditor Señor Bernaldez Folgueras in regard to the protection and preservation of the Filipinas Islands;" and he offers to appear before the committee in person, to give any further information or explanation which may be desired. He states that, like Ballesteros, he is a Galician; and he displays much enthusiasm for the advancement and prosperity of Filipinas. This MS. is headed, "Impartial reflections of a Spaniard, who is enrolled among the citizens of Manila, upon the causes of the decadence of the Filipinas Islands, and the means which he deems most suitable for making them productive to the central government, and for restoring them to the state which, by their advantageous location, they are capable of occupying." It begins by deploring the injury and loss caused to the islands by the piracies of the Moros, and recommending that the Spanish government remedy the abuses and negligence displayed in the administration of the colony, and the enormous and extravagant expenditure of funds in the wars against those pirates. This latter could be ended by effecting the conquest of Joló, Mindanao, and other centers of piracy, and establishing therein military and agricultural colonies of Visayans; this, and the development of the natural resources of those islands, would stop piracy and add much to the colonial revenues. Following the example of the English colonies in America, and of the Jesuit missionaries in Paraguay and California, agriculture should be fostered in every way in Filipinas--where much greater success can be obtained because the native population is large and robust, and needs not to be supplemented by slave labor, which fortunately has been kept out of the islands. This and other industries there can be promoted at the same time, by proper measures. The preservation of the colony cannot be left to the Indians, and six thousand men from España, selected carefully, should be sent to Filipinas as soldiers and colonists, lands being bestowed on them; and with them should come commissioners of high standing and integrity to reform abuses in the colony and take measures for its benefit. Banks should be