Accounting of the building works of the Port of la Luz y Las Palmas (Canary Islands, Spain) analyzed through the study of its director the engineer Juan de León y Castillo, 19th and 20th Centuries

Abstract

he construction of the Puerto de La Luz y Las Palmas, 1883-1903, was awarded to the English enterprise Swanston and Company and it was directed by the engineer Juan de León y Castillo. The aim of this paper is to make the reconstruction, analysis and interpretation of the main accounts, the balance sheet and the calculation of the returns regarding the works of building of the mentioned port. This task will be carried out on the basis of the reports, letters and other documents elaborated by the engineer Juan de León y Castillo, according to the instructions received from the contractor company. All these sources are included in the Ingeniero D. Juan de León y Castillo documentary fund.

In addition, we disclose the extraordinary labour effected by Juan de León y Castillo, who analyzed administrative and accounting issues out of his proper duties, but that he needed to do it in order to avoid the economic damages caused to him by his the contract with the Swanston and Company.

The paper reveals hence an unknown facet of this illustrious and versatile man. He did not devote himself exclusively to the strict labour of developing his knowledge of the engineering. On the contrary, he felt the characteristic curiosity of researchers and showed a great equanimity in his behaviour. His reflections and analysis on administration and accounting matters clearly manifests it. These reflections and analysis let us know and analyze moreover interesting aspects of the accounting kept by a private firm, Swanston and Company, with regard to the building works of the Puerto de La Luz y Las Palmas.