In the year 1796, immediately before Spain declared war against Great Britain, the importations from Spain to Caraccas amounted, in value, to 3,118,8111 dol lars, the importation duties on which were 281.328 dol lars. The exports to Spain, in the same year, were estimated at 2,093,316 dollars, the duties on which amounted to 138,052 dollars. Since that period trade has rapidly declined, owing partly no doubt to the war, but much more to the indolence and pride of the inhabitants, among whom commerce is considered as degrading to people of rank ; to the injudicious restric tions imposed by government ; and to the carelessness of those employed by the court to detect and remedy abuses.
Almost the whole conwricree of this country is now carried on by European Spaniards, chiefly Catalonians, and by Islenos, or islanders from the Canaries. A spirit of union, and a strong provincial di-dect, binds the Cata lonians together, and gives them a considerable advan tage in all commercial tuoisactions. When a cargo ar rives, one or two Catalonians conclude the bargain, w when all the rest, who have any interest in it, appear for their share in the division. The indolent natives, far from bcin..; jealous of this of their commerce by ',rangers, are accustomed to boast that their rich and abundant productions, while they exempt them from the r.Z.cessity of going to Europe, draw Europeans to their country, and convert them into their servants. t• In thi:. manner," says Mr Semple. reason the Chi nese, vain of their supposed over all man kind. And in this manner might argue the savages of the South Seas, who behold Europeans visiting them, but who never visit Europe." Though in Caraccas, as in all the provinces of Spanish America, the taxes are numerous and oppressive, the government establishment is so expensive, that, till a very recent period, the expenditure exceeded thc re venue by at least two-thirds. While the receipts of the treasury continued thus insignificant, both the civil and military administration were concentrated in the person of the captain-general.
As the revenue became more considerable, the sys tem of management was changed ; and, in 1777, an in tendant was placed at the head of the finances, whose authority extends over the whole district. In his own Department, the intendant is totally uncontrouled. He has power to ordain any regulation which may seem necessary for the interior government of the finances, and nominates provisionally to every vacant office in the administration. In the different provinces, he has dele
gates or governors, who in their respective jurisdictions administer the public money, direct the ordinary ex peaces, and determine provisionally on all difficulties arising within their limits, on the collection of duties. They can authorise no extraordinary expenditure, how ever, without the concurrence of the intendant ; and to him,' in case of any dispute about the collection of re venues, there always lies an appeal. To agriculture, commerce-, and navigation, the intendant is bound to di rect his principal care. With regard to agriculture, he can make no regulation, but only transmits to the king his observations on the measures most proper for its en couragement. In regard to commerce and navigation, he is under no such restraint. Without any responsibi lity-, he may repress the abuses he perceives, or issue ordinances for improving their system. The office of the intendant continues five years, during which he en joys the rank of a field-marshal. His annual salary is 9000 hard dollars, and his other emoluments amount to double that sum.
The business of the principal customhouses is con ducted by a cashier or contactor, and treasurer, who are royal officers, and whose duties are nearly the same. The accounts of the customhouses and receivers are subject to the controul and revision of a tribunal de cu entas, or of accounts, which is composed of two officers, called contadorcs mayorcs, or chief auditors. These contadores must verify all accounts before they can be sent to Spain : they regulate all questions of account, and enjoy their office during the same time as the in tendant. From the decisions of the court of accounts and the intendant, an appeal lies to the supreme cham ber of finance, of which the intendant is president. In description, this system of financial authorities appears abundantly simple ; but, in reality, there is no part, even or the Spanish dominions, in which the persons employ ed in collecting taxes are, in proportion to the amount of the revenue, more numerous than in Caraceas.
Our limits do not allow its to give a detailed account of the different taxes leviccl in this government. We shall, therefore, content ourselves with giving, in the following table, a statement of the receipts and expen ditures or the different prc.m hires, for five years, com mencing in 1793.