CABARRUS, FRANC OIS financier, was born at Bayonne in 1752 and died at Seville on April 27, 181o. He settled in Madrid as a soap manufacturer and presently became one of the financial advisers of Charles III. He devoted his considerable financial talents to the organization of a bank, to the formation of a company to trade with the Philippine Islands, and to a reformation of the currency and taxation. But these financial measures were hindered by the death of Charles III. in 1788. There was no place in the reactionary Government of Charles IV. for the group of reformers. Cabarrus spent two years in prison on a charge of embezzlement. He was presently restored to some degree of favour and was nominated Spanish ambassador to Paris, but the Directory raised objection to his ap pointment on the grounds of his French birth. Cabarrus took no part in the intrigues by which Charles IV. was compelled to abdi cate and his son deprived of the succession in favour of Joseph Bonaparte, but he became minister of finance under Joseph's Government and held that post until his death. His daughter, Therese, became well known as Madame Tallien, afterwards prin cess of Chimay.