The purpose is discussing this book, not considered by historians until now, putting it into a web of treatises about theaters, analyzing its insights, peculiarities, omissions, limits and local circumstances in which the book was wrote. The author, working into a big city in the way of become a modern metropolis, and initially involved in fire's security in theaters, develops a large work with a register of more than twenty theaters of Buenos Aires at that time, including a short treatise about the ideal theater. Finally I show how the book can be read now as a catalogue of lost heritage.