with the house of Goldschmidt, which gave the Government at once, the means of enforcing obedience to its orders, and of organizing anew, some of the most important branches of the Revenue. It is generally admitted, that Mr. Arillaga availed himself with great judgment of these advantages, and did much towards preparing the way for a better order of things. He, however, only retained the ministry for nine months after the date of his second Report, when he gave place to Mr. Esteva, who entered upon office the 9th of August, 1824.
In speaking of this gentleman, whose name is so identified with the new system of Finance in Mexico, that it is impossible for me to avoid introducing it frequently in the course of this Section, I shall neither allow myself to be influenced by that party spirit, which has but too much prevailed with regard to his measures in his own country, nor by those personal considerations, which my long acquaintance with him might not unnaturally inspire: I shall endeavour simply to judge him by his works, as laid before the Congress by himself, in his official Reports of 1825, 1826, and 1827, with which those interested in Mexican affairs in this country, are already partially acquainted.
The reorganization of the Revenue of Mexico, after the period of distress and confusion described in the preceding pages, may be dated from the establishment of the Federal Constitution, and the pub-
