There are a few _morgados_ or entailed estates in Pernambuco, and I believe in Paraiba likewise; and I have heard that in Bahia there are a great many. There are also _capellados_ or chapel lands; these estates cannot be sold, and from this cause are sometimes suffered to decay, or at any rate they yield much less profit to the State than they would under other circumstances. The _capellado_ is formed in this manner: the owner bequeaths a certain part of the produce or rent of the estate to some particular church, for the purpose of having masses said for his own soul, or for pious uses of a less selfish nature. On this account the estate cannot, according to law, be sold, so that if the next heir is not rich enough to work the mill himself, he lets it to some one who possesses a sufficient number of negroes. The portion which is due to the favoured church being paid, the owner then remains with the residue of the rent as his share of the profit. Now, lands even with buildings upon them, are let at so low a rate, that after the church is paid, and the tenant has deducted what he has expended in repairing the edifices of the plantation, but a poor pittance remains for the owner. The _engenho_ of Catû near to Goiana is placed in these circumstances; the owner lives in the neighbourhood of the Great House or principal residence, and the only advantage which he derives from the possession of this most excellent and extensive estate, is that of residing rent free upon one corner of it and now and then receiving a trifling sum of money. Whereas if it could be sold, he would immediately receive a sufficient sum to place him in easy circumstances; and the estate would undergo improvement, for the occupier would then have a direct interest in its advancement. I might mention several other plantations which are situated in a like manner.