his fall, the republican government found itself in dire strait, and was obliged to resort to extraordinary means, temporarily more oppressive than the former method employed by the viceroys during the last war. All resources had greatly diminished. Heavy loans had to be raised by mortgaging public property. To make matters worse, corruption prevailed generally in the revenue departments.[1] No ordinary measures or threats awakened the inferior officers from their apathy. The government changed the system. In September 1824, comisarios generales were appointed to supersede the former intendentes; and in November of the same year, the constituent congress thoroughly reorganized the revenue department, establishing a system which may be deemed the most complete hitherto adopted since the independence. This remark applies only to the period down to 1870. By the new organization, the contadurías generales, or auditing offices, connected with the different branch departments of the service, were abolished, as well as the local direction of the latter. A treasury-general of the federation was organized, and also a comisaría central de guerra y marina, subject to the former, whose duties consisted in collecting data for making up the general accounts of the army and navy. Lastly, a contaduría mayor, or chief auditor's office, was created. All offices connected with the revenue had to send their original accounts to the treasury-general. This system effectually checked the wide-prevailing corruption that existed. But the financial situation was otherwise not improved. Taxes and export dues were remitted without devising a sound method of compensation. But the import duties were successively doubled and tripled, a short-sighted policy which directly worked in favor of smuggling and illicit trade, while the reduction of the export dues on the
