The Sun.
London, England, 1826-12-29 00:00:00

PERUVIAN FINANCES.

. • The Government Council having considered that the
consolidation of the Foreign Debt, contracted for the pur-
pose of carrying on the war of Independence, is one of the
points that most iniperiously demand their attention, and
conceiving that this desirable end can never be obtained,
except by the rectification and systematic administration of
the several. contributions or taxes: appointed at different
periods,-have decreed, and do decree as follows:
" Art. 1. The contributions paid by 'the native or
aboriginal inhabitants shall • be reduced to the scale and
limits prescribed by the regulation established in the year
1820.
". Art. 2. All the other male inhabitants of the Re-
public, from the age of 18 to 55 years—with the exception
of those engaged in active military service, in civil offices,
and the regular clergy who reside in their monasteries,
and slaves-rshall on no pretext fall short of an annual con-
tribution of 50 dollars per head ; and shall moreover pay
in addition to this sum, a contribution of four per cent.
per warn on .the net produce of the property oilindustry
of each---calculated by the Intendant of the Province, the
Fiscal Commissioners, and other persons skilled in theie
matters, and appointed for the purpose.
Art, 3. Theccalitribution arising from property or in-
dustry shall be independent of the age of the contributor;
the 'Jeromel contribution alluded to in the preceding Ar-
ticle 'being alone subject to this circumstance.
" Art, 4. In those capitals of departments, and 'cities,
where the Law of Patents shall be established, the contri-
butian appointed by the 2d Article shall not be enforced.
" Art. 5. In the said capitals and cities, excepted from
the operation of the 2d Article, in virtue of the preceding
Ankle, the tax on dwelline'onses shall be immediately
estublished, in conformity with the Ist and 2d Articles of
the Decree of the 30th of December, 182.5, the remaining
provisions of the said Decree being hereby annulled and
abrogated.
" Art. 6. The proprietors of landed property, who are
at the same time inhabitants of the capitals and cities ex-
cepted„ shall he comprehended in the contribution decreed
by the 2d Article of this Law.
" Art. 7. The contributions decreed by the let and 2d
Articles of this Decree, shall be collected from the Ist
July of the present year.
" Art. S. For the more prompt execution of the provi-
sions of this Decree, the Prefects shell 'nominate a Fiscal
Commissioner for 'each Province of his Department, with
a consideration of '6 per cent. on the total amount of CCM-
tributioris collected, and these Commissioners, in concert
with the Intendant Governors, and the local Clergy, shall
proceed to the formation of accurate lists of the names of
all persons liable to pay taxes.
" Arts. 9, 10, 11, 12, 13, )4, contain minute regulations
for collecting the contributions as above established.
" Art. 15. The Minister of Finance shall exercise the
most sempidous vigilance and attention in superintending
the conduct of the' Intendants, Prefects, and other Officers,
90 that' the taxes and 'contributions herein decreed may be
collected with care and fidelity, and shall carry into effect
ally arrangements of irnprovement in any of the branches
of this Administration, of which it mayappear susceptible.
" Art. 16; The Treasurers of the Departments shall
remit every month, to the said Minister, the amount of
contributions, with detailed statements of debtors and de-
faulters, of payments mule within each period, andmea-
i''' sures taken for realizing outstanding engagements.
"Art. 17. The Minister of State of the. Finance Des
partment shall be charged with the carrying into effect of
this Decree.
" Given in the Palace of the supreme Government in '
•
Lima, the llth August, 1826.
(Signed) " HIPOLITO UNANUE, Vice-Praiident. '1
" JOSE DE LARREA Y LOREDO, Aliniater of Finance."

SPAIN AND PORTUGAL

IVOIDCH or Tilt COUNT DO VILLA OtAL DETIVERED ;X THE POI.
TUOLIOSE (MAMMA, or ?EROS, IS THE surrusis OF Tin 4TH
DICOHRER.
NOBLE LORDS—The object which I have in view, is to
give en account of my negociations with the Spanish'
()O-
ver:mint after my arrival at Madrid. You will renum-
ber, that the unlookedsfor refusal of our Envoy, staVerino
Gomm to swear to the Charter of Don Pedro, suspend-
ed, in fact, all the relations between Spain am/Portugal.
When this news reached Lisbon, I had already good rea-
sons for believing, that the desertions of our troops Were
mainly occesioned by the intrigues of Spain.
But I was not yet aware of all the delicacy of the mis-
sion with which I was charged. 1 saw, in the first in-
stance, that the Spanish Government did recognise as le-
gitimate the Regency of the Infanta Isahella. It signified
to me, that it. could adopt no resolution in this respect till
Spain, had catenated with her Allies. The Ministers of
Foreign Courts took little pains' to disguise the fact, that
they did not clearly understand the situation of things in
Portugal.; and that, in their opinion, Spain ought to be
on her guard against us—in a word, that our Charter was
opposed to the fundamental laws of monarchy.
In such a situation, was it necessary to break immes
diately with Spain ? I thought not; and, Mitwithstand-
ing the events which have occurred, I do not think so
now. There can be no doubt, that if, in case of a rup-
ture,the Portugnese Government offered her support to
the liscontented in Spain, partial insurrections wouldbreak
out in that kitzdom. But who would excite these in-
surrections? . The ultra-liberals alone; because the mo-
derates, with reason, considering them the authors of all
the evils of Spain, would refuse to unite with them.
And, besides, how could an insurrection take a serious
shape in Spain, in the presence of a French army, a few
regiments, from which would suffice to disperse all the
meetings of the malcontents ? Could the Spanish Libe-
rals have any hopes of being supported by us ? They
would deceive themselves strangely. We ought to attach
great importance to demonstrating to all Europe that they
calumniate us when they say that our Charter is but tha
Constitution framed by the intrusive Cortes, and that, in
point of fact, we wish to revolutionize Spain, as she revo-
lutionized tin in 1820.
If we had cause on this subject, to an open rupture with
Spain, how. many Portuguese, and foreigners likewise,
would have been delighted to lay hold of certain facts to
confound the Charter of Don Pedro with that of the Li-
berals. Their first step would have been to recal the
events which folloWed the arrival of Sir Charlei Stuart.
They would not forget even to reproach us with the sup-
pression of that hymn, consecrated to the King Don
John V Whielt had become the march. of all the
corps of the 'army. This observation is not frivolous.
Yon know that it is one of the favourite arguments of the
disaffected.
Among all the motives which dictated to us the greatest
moderation, with regard to loin we must place in the
foremost rank the attitoe ith' the Allied Powers had
taken. Immediately on the promulgation of the Charter
of Don Pedro, the Court of Madrid hastened to represent
to those- Powers the dangers with which she was threat-
ened. All agreed to give her Protection, in case
she were
attaekek and our ancient and faithful ally, Erndod,
de-
elated, for her part, that Portugal would undertone nothing
against Spein, so long as Spain abstained from undertaking
anything-against Portugal.
I might urge another motive, which, in our case, made
moderatiun.neeessary—namely, our ignorance of the deter-
inin"ti°n of the Infant Pm Miguel. This incertitude; in
the eyes of the Ultras, was an evident proof that his Royal
Highness, resisting the prayers of his august brother,
would put himielf at the head of the party who have so
grossly abused his name. Up, to the moment when the
news of the betrothing of the Prince arrived, it was loudly
proclaimed that he was on the point of arriving' in Split),
and this report served to keep up'the illusion at the re--
fugees.

may close with a strong remark this exposition of our
motives for remaining at, peace; it is this—war is the nom-
mon object of the opposite parties. Those who predomi-
nate in Spain believe themselves secure of trimnph; and
our Ultra-liheralt persuade themselves that they have no-