unless by supposing, (as I have done,) that some miscalculation must have been made, both with regard to the actual receipts of the ten months, (although upon that subject there is less room for doubt,) and in the estimate of the contemplated produce of the other two. It was generally stated in Mexico, in 1826, that great exertions had been made in every branch of the Revenue department, as the time for making up the accounts approached, in order to give the most favourable view possible of the Finances of the country, by including in the receipts every thing that could in any way be comprehended in the term, which was to be submitted to Congress, as the basis of the Minister's calculations.
It is by no means improbable, therefore, that some of the inferior officers may, (intentionally, or inadvertently,) have augmented the receipts of the first ten months, by adding to them a part of the sums known to be due in the two last; in which case, the fifth added afterwards as the produce of these same months, would give a result doubly erroneous as the total produce of the year.
But even allowing 11,389,698 dollars, to have been the net boná fide receipts of ten months, still the fifth, which Mr. Esteva adds for the remaining two months, is, if not supposititious, at least not borne out by any positive data. Yet it is upon this supposition, that the fact of Mexico having ever yet had a surplus revenue, of one single dollar depends.
