Another phase of the Indian problem was taken up by Dr. Francisco Carrasco de Saz.[192] He discussed extensively the payment of tithes by the Indians, and reached the conclusion that they should make this payment. For the legal aspects of this question he was fitted by his broad knowledge of law. In the practice of his profession in Lima he acquired the reputation of being one of the ablest and most distinguished lawyers of his time. He was rector of the University of San Marcos in 1613, and became fiscal of the royal tribunal called the Crusada. Later he went to Panama as oidor, or judge, of the audiencia. II The judges, or oidores, of the audiencia were usually men of legal knowledge. Nicolás Polanco de Santillana was a member of the audiencia of Chile about the middle of the seventeenth century. He was in Santiago at the time of the earthquake of 1647,[193] and, prompted by the questions that arose concerning the attitude the government should assume in the presence of such a disaster, he wrote _De las obligaciones de los jueces y gobernadores en los casos fortuitos_, beginning and completing his book while the city still lay in ruins about him. Polanco de Santillana is accredited also with _Comentario a las leyes del título primero del libro primero de la recopilación_; but both of these works appear to have been lost. A colleague and contemporary of Polanco de Santillana, Machado de Chávez, wrote _Discurso políticos y reformación del derecho_, and this also has disappeared. [Sidenote: Matienzo] [Sidenote: _Gobierno del Perú_] Three especially important works on politics in the colonies are Matienzo’s _Gobierno del Perú_, Solórzano’s _Política indiana_, and Escalona’s _Gazofilacio real del reino del Perú_. These are treatises on government and law, dealing with the institutions and offices through which the administration of the dependencies was carried on, and describing the powers and processes of the civil and military organization. Matienzo’s book is the earliest of these; it was written prior to 1573, while the author was a judge of the audiencia of Charcas. The two parts of the manuscript constituting this volume found their way into the British Museum, and remained unpublished until 1910, when they appeared in print under the auspices of the Faculty of Philosophy and Letters of Buenos Aires. The volume was edited by Dr. José Nicolás Matienzo, a descendant of the author. It forms an important addition to the printed sources of knowledge relating to the early history and organization of the Spanish dependencies in South America. The first part treats almost exclusively of the Indians under the Incas and in their subsequent relation to the Spaniards; while the second part treats of the Spaniards and of the governmental institutions established by them in America. [Sidenote: Matienzo’s views]