Sk. VIII.

Finances.

339

But this fubjecl feems to be inexhauftible. Thefiiver and gold mines intheSpanilh Weft Indies are,by improper taxes, rendered lefs profitable, both tohe King and to the proprietors, than they ought tobe. The King’s fhare is the fifth part of the fiiver thatthe mines produce, and the tenth part of the gold.There is, befide, a duty of eighty piafters upon everyquintal of mercury employed in the mines. Thefeheavy cxa&ionsbave occafioned all mines to be givenup but of the ricbeft fort. The inhabitants pay 33per cent, on the goods imported to them from Spain ,and they are fubjedted befide to the alcavala, which is14 per cent, of every thing bought and fold within thecountry. The moft provoking tax of all is what istermed la cruciade, being a fum paid for indulgence toeat eggs, butter, and cheefe, during Lent , which isyielded by the Pope to the King of Spain . The go-vernment, it is true, obliges no perfon to takeoutfuch an indulgence: but the priefts refufe every reli-gious confolation to thofe who do notpurchafe; andthere is not perhaps a fingle perfon in Spanifh Ame-rica who is bold enough to ftand out againft fuchcompulfion.

There is recorded in hiftory, another example ofdeftru&ive taxes fioiiiar to that now mentioned. A u-

ta, and Trinidad, was laid open tc merchants in every provinceof Spain , who were releafed from the oppreflive dime.' op goodsexported to America , by paying only fix per cent, on commodi-ties fent from Spain . It is probable that the beneficial effects ofthis meaLre may open the eyes of the Spanifh mimflry to fur-ther improvements. The power of the Spar.ifh inquifitors is re-duced wi hin moderate bounds. May we not indulge the hope,that S?a : n will again become both a Seamed and commercialcountry ?