his opinion, or merely on account of his office of bishop—which, he thinks, makes him master of everything. He commenced his argument by saying that, as the Indians had no instruction, nothing could be collected from them, nor from the obstinate infidels living among those who have instruction, and who refuse the faith, even if instructed. He contends that, if anything had been collected, it should be restored. Also, that in the encomiendas where there is justice or other temporal benefit which tends to the spiritual, the third part of the tributes in the large encomiendas could be collected, and in small ones, the half thereof. This sum would be for the support of the encomendero, and is even placed under certain conditions imposed by the bishop. He says that from the encomiendas which do not have sufficient instruction no tribute, or at least very little, can be collected; and, even then, it must be under the same obligation to restitution of the sum collected or to be collected by his Majesty and encomenderos, as well as certain royal officials, collectors, and others who order, permit, or consent to the same. This in substance is the content of the twenty-five conclusions of the bishop, or the greater part of them. As I said, the bishop at the beginning spoke with me personally in regard to these matters, and then gave his opinion to me in writing in the letters, treatise, and conclusions which I am sending now to your Majesty. He preaches thus to the encomenderos from the pulpits. Inasmuch as it seems difficult for me—whose duty it is to give orders for the collection of the tributes, and correct the excesses in this regard, in the name of your Majesty—to put his theories into practice, I represented to the bishop verbally, at various times, the
