There is a difficulty in writing a book of this character on Spain, which does not exist, we think, to the same extent with any other European country. In most European nations the official returns and government reports may be accepted as trustworthy, and the compiler has little more to do than to copy them; but in Spain this is far from being always the case. In some instances, from nonchalance and habitual inexactitude, in others, and especially in all matters of finance and taxation, from designed misstatement, all such reports have to be received with caution and scrupulously examined.