It may easily be imagined that these practices lead to the greatest abuse. Before the suppression of the friars, the convents were the great depositaries of this species of treasure. The bishops, and even the government itself, have often desired to look into these accounts in order to see whether the will of the testator had been exactly complied with in the application of the funds to their intended purposes. But the prelates of the respective orders have always most tenaciously resisted any such encroachment on their faculties and jurisdiction. It is quite certain that the incomes from these _mandas piadosas_ were frequently laid out in repairing convents, erecting new chapels, celebrating religious feasts, and purchasing rich ornaments, and other precious objects, for augmenting the splendour of the sacred rites and ceremonies. When, at the end of the year, the account came to be stated of this branch of the church’s industry, and there appeared to be a vast disproportion of masses said in comparison with the sums received, the procurador of the order in Rome solicited a bull of composition. The account was thus balanced, and every thing nicely adjusted.
Although, on every day in the year, the suffrages of all classes may be offered in favour of souls in purgatory, there are some days especially privileged and set apart in the calendar for the purpose, with this note affixed to them, _dia de ánima_ (Soul-day), and on which the effect of the suffrage is supposed to be infallible; that is to say, that each devout person draws out as many souls from purgatory as pieces of money which he draws out of his purse to pay for the like number of masses, or other acts of devotion to be performed. On those days, a large placard is erected at the church-doors, and bearing this inscription, “_Hoy se saca ánima_,” (To-day souls are drawn out). The churches are full of people, and the contributions of money are numerous and abundant.
The prayer especially consecrated to the drawing souls out of purgatory, and which forms an essential part of the office for the dead, is called in Spanish _responso_. It is composed of three anthems taken from the book of Job, a paternoster, and a collect, and ends with the formula, _Requiem eternam dona eis_, _Domine_. When the prayer is in favour of all souls, the _eis_ remains in the plural; but if it is in favour of one particular soul, then the singular _ei_ is used. On the day of All Souls, when an innumerable crowd of people assembles in the cemeteries, the priests also attend in great numbers to say _responsos_, at so much a-piece, for those who desire them. In a certain Spanish city, which we forbear to name, we have seen these priests rival each other in lowering the prices current of these precious performances. One was crying out, “I say a _responso_ for tenpence;” { 148a} and another, “I say it for fivepence.” { 148b} This may appear incredible, but it is an undeniable fact.