The Sun.
London, England, 1822-07-22 00:00:00

SPAIN.

MADRID, JULY 10.-This capital is still without
a Government. The Ministers who have resign-
ed obstinately refuse to resume their porte feuil-
les. The Journals are filled with pompous bul-
letins en the triumph of the Constitutional Sys-
tem, strengthened more than ever they say by
the attempts made to overthrow it. In the mean
time the prisons are Ailing. In the Bureaux of

the Municipality, denunciations against the Ser.
viles are encouraged by a salary.—(Quotidienne.)
(PRIVATE CORRESPONDENCE.)
" MADRID, JULY'B.—The results of the last Congress of
Laybach, the occupation of the peninsula of Naples and of the
kingdom of Piedmont, the proscription of all the men who
gave the signal in the Isle of Leon, have sufficiently apprised
the Spaniards, that if their imitators were exposed to unex-
ampled severity, they must expect a terrible vengeance. The
nation and its chief citziens, compromised in the eyes of the
European oligarchy, have redoubled their energy, and the
men the most menaced have the most desired guarantees against
the return of a system which was to be the signal for their exe-
cution. Such is, perhaps,.the cause of the two shades which
have divided the constitutional party, there being, besides, in
all the men who compose political parties, differences of position
and character.
" But'the counter revolutionists of Europe will be strangely
deceived if they believe that even the most moderate men will
ever consent to join a faction execrated by every true Spaniard.
Every time any effort is made by the foreigners, there will be
seen on the contrary united against it all who detest a shame-
ful despotism, and an ignoble servitude. After Spain has re-
sisted, with glory and success, the greatest Captain of the age,
the European oligarchy must be made to imagine that it can
impose chains on her like an effeminate people, destitute of all
energy. The Pyrennees are not the Abruzzes. The enemies
of our liberty may be assured that our thief citizens and our
chief captains will not offer their heads respectfully to the sword
of their vengeance, and that they will not suffer themselves to
be dragged across Europe to the fortresses of Austria or the de-
serts of Siberia. Spaniards will await death on the field of
battle, and no longer receive it on the scaffold.
" Such is, we well know, the fate reserved for us ; do they
think we have forgot the past, or that we have not heard the
language of our enemies ? There is not a Journal devoted to
the Counter;Revolution, which does not every day demand our
heads. They insult us at a distance ; we shall see if they will
venture on a near attack.
" The French Cordon Sanitaire gives our Counter-Revolu-
tionists an incredible audacity; in vain the diplomatic agents
of that country say it is only to prevent the spread of the conta-
gion of yellow fever ; our Counter-Revolutionists answer, that
that is merely a mode of lulling our watchfulness.
" For six weeks there has been a report generally circulating
here, that there existed a conspiracy to carry off the King, and
convey him by force to Bayonne; others said he was to abdicate
upon the formal condition of retiring into France. Others again
said, that the King was disposed to go to Bordeaux, and that
he would there issue a Proclam-ation protesting against the
Constitution, to which his oath had been obtained by force and
violence.
" These rumours circulated every where at the time of the
separation of the Cortes, that period seemed to be chosen for
the execution of a vast plan of conspiracy against the liberties
of Spain.—lt was the same day that Quesada entered Navarre,
that the Carabineers revolted, and that the Royal Guards were
in insurrection."

It is remarkable, that at the moment when beaten power was
here endeavouring to re-establish itself, it was reported that a
great movement had taken place in France, and that almost
all the influential Members of the Opposition had been
arrested. The foreigners will be at length convinced,
that ;it is not easy to put us in chains. Does the Holy
Alliance wish to attack the people, who fought alone against
the Colossus, to whose ascendancy they then yielded, and
which people, more than they, contributed to its fall ? -We are
happily, however, tranquil after the triumph ; the character of
the Spaniard is too grave and reflecting to give way to that spirit
of re-action which was so fatal to France.—(Constitutionnel.)

[PRIVATE CORRESPONDENCE.]
" MADRID, JULY B.—lt is generally believed here that
when the four battalions marched to the Pardo, they had been
assured that the King would pat himself at their head, and
march them to Navarre, "where they were to be joined by the
pretended Army of the Faith."—( Constitzetionnel.)
FRONTIERS OF SPAIN, JULY 10.—The clefection of the
Royal Carabineers produced great consternation amongst the
Constitutionalists of Seville. The former carried off the chest,
containing 50,000 piastres.
The greatest disquietude prevails at Cordova. The move-
ments of the Carabineers through Castro, Lucena, Espejo, &c.
throwing down the stones of the Constitution, frighten the Revo-
lutionists. _ _

Cuevillas, the Royalist Chief, is still in the environs of Bur-
gos ; he has under his command 501) men, well mounted, armed
and equipped.
Albuin, formerly Lieutenant of the Empecinado, and after-
wards Colonel of Cavalry in Joseph's Guard, has presented him-
self with the standard of Faith in the plains of Castile, near Vil-
ladar, with a corps consisting of ancient Guerillas. He entered
Folios, and took the best horses. Another Royalist corps is
marching on Navas del Rey.—( Gazette de France.)

HO WARD and GI B BS'S BANKRUPTCY.

[From a Sunday Paper.]

An adjourned meeting of HOWARD and GIBBs'S
creditors took place on Satufday, which was looked to with
some interest, as the bankrupts had undertaken to present on
that day a correct statement of their accounts, with all their
creditors and debtors. Mr. Gibbs stated, that he had used
great industry in balancing the several accounts, and had ac-
tually balanced upwards of one thousand accounts, but a consi-
derable number still remained, which would require another
month, at the expiration of which he undertook to hand over
the whole to Mr. Adams, the accomptant to the commission,
for his examination. It was stated, both by Mr. Adams and
Mr. Gibbs, that the manner in which the latter was preparing
the accounts for final examination, would represent the ba-
lances due to or from the estate, in a great many in-
stances very different from what they appeared to be as
stated on the books at the time of the bankruptcy, which
they explained in the following manner :—The bankrupts being
in many instances agents both for the grantors and grantees of
annuities, the purchase and sale of which they had negotiated,
they were in the habit of paying the annuities when due, or of
crediting the grantees in account for the amount, although
they should not have received the money from the grantor ;
and Mr. Gibbs stated he was now balancing all the accounts
by making the annuitants debtors for all the money paid on
account of their annuities, which had not been received from the
granters, the total of which, it was thought, did not amount to
much less than 100,0001. The Commissioners said, whether the
money so paid could he reclaimed from the annuitants, was a
question of law of considerable difficulty as well as importance ;
but it was certainly the bankrupt's duty to make out the ac-
counts in the manner which they could conscientiously swear to
them ; and as they had now declared that was in the manner stat-
ed, of course the accounts must be so made out. After some fur-
ther conversation on the subject, and inquiring of Mr. Adams
what time he would require for the examination of the ac-
counts, after they should be delivered over to him, the Com-
missioners appointed the 29th of October for the Bank-
rupts' next examination, by which time it was understood
the accounts should be prepared for final examination.
The Commissioners inquired of the Assignees whether they
had received any large sum of money on account of the estate
since their appointment ? The reply was a negative. The as-
signees stated that all they had received was well nigh disbursed.
The Commissioners then recommended, that when they (the
assignees) shohld receive any large sum, they should sum-
mon a meeting of the. Commissioners, who would direct that it
should be invested in -Exchequer Bfils, which would be in
exact conformity with the Act of Parliament, and would re-
lease the assignees from any responsibility. The assignees de-
clared their intention to comply with the directions of the
Commissioners, which they would be always happy to re-
ceive, having no other object in view than the good of the
estate.

Tug SEA SERPENTS—A few months back the
American papers teemed with accounts of a Sea Serpent
said to be off the coast: By the following extract from the
New York Paper of the 15th ult. it would seem this animal
was not an imaginary one, but that it had actually been taken.
—" Mr. John Beers, a resident of Middleton, county of Mon-
mouth (N.J.), who arrived in this city on Wednesday night last,
states, that a monstrous creature, between 31) and 40 feet in
length, and 18 feet round, was captured on Monday last, in a
Cove, at Brown's Point, near Middletown Point. The monster
was discovered for two or thyee, days previously, having the ap-
pearance of a large log floating, with two bunches, which after-
wards proved to be fins. Two men shot balls into him from
muskets, which had no effect. He continued flouncing about,
but was unable, from the shallowness of the water, to get off.
Five or six boats were then rigged and manned, went in
pursuit, and succeeded in putting five harpoons into him, which*
drove him on the shore, where they lanced and killed him. The
creature has been skinned, and it required two hours and six
men to drag the skin about two hundred yards, which is to be
stuffed, and will be brought to this city on Tuesday next. A
number of old whalers and other seamen have been to view it,
and they all declare that they never have seen any animal of the
same kind; and from the description given of a Sea Serpent,
they consider it one of that species ; that he had no entrails, no
heart, but a liver, which produced four barrels of oil, and had
six rows of small sharp teeth. The upper part of the tail is
about seven 'feet, and lower about three feet; the skin is of
leadish colour, and will sharpen a knife like a stone ; the throat
large enough to pass a large man."