It was written by Moreno on behalf of the hacendados (owners of haciendas), to request then viceroy Baltasar Hidalgo de Cisneros to reconsider the annulment of free trade he had decided on a short time earlier[dubious – discuss].

This led in turn to the British, Mac Kinnon and Captain Doyle as representatives, to demand a review of the measure, invoking the character of allies against Napoleon in Spain and Britain.

Most hacendados (owners of haciendas) also desired the measure to be reviewed, and due to their little political strength they requested the lawyer Mariano Moreno to petition to the viceroy in their behalf.

For example, a part of the document says: Can there be something more ridiculous than the sight of a retailer that defends with great voices the observance of laws that forbid foreign commerce at the door of his shop, where there aren't but English productions of clandestine introduction?As a result of the report, Cisneros allowed free trade but in a limited manner.

[4] Belgrano wouldn't have been able to present the report himself because of having a public office in the consulate, and his past opposition to Cisneros may have risked the project from being denied for political reasons.