“Inca Yupanqui appears to have been the first to order and settle ceremonies and religions. He it was who established the twelve months of the year, giving a name to each and ordaining the ceremonies that were to be observed in each. For although his ancestors used months and years counted by the quippus, yet they were never previously regulated until the time of this Lord. He was of such clear understanding that he reflected upon the respect and reverence shown by his ancestors to the Sun who worshipped it as a God. He observed that it never had any rest and that it daily journeyed round the earth; and he said to those of his council that _it was not possible that the Sun could be the God who created all things, for if he was he would not permit a small cloud to obscure his splendour; and that if he was creator of all things he would sometimes rest and light up the whole world from one spot. Thus it cannot be otherwise but that there is someone who directs him and this is the Pacha-Yachachi, the Creator_, literally, the Teacher of the World.” His predecessors had ordered an oval plate of fine gold which was to serve as an image of the Creator of heaven and earth, and, in order to convey this meaning it was placed between images of the sun and moon; a proof that the latter were employed as symbols of heaven and earth. Inca Yupanqui, however, also caused a statue of the Creator to be made of fine gold and of the size of a boy of ten years of age in order to convey the idea of his eternal youth. “It was in the shape of a man standing up, the right arm raised and the hand almost closed, the fingers and thumb raised as one who was giving an order.” The second gold statue he had made, a personification of the sun “which was dressed like the Inca and wore all his insignia,” shows he claimed to be and constituted himself as the visible representative and Lord of the Above. The silver female statue of the Moon doubtlessly exhibited, in the same manner, the insignia of the Coya. Inca Yupanqui also ordered the houses and temple of Quisuar-cancha to be built and, at this spot, Sir Clements Markham observed an ancient wall, with serpents carved upon it. The name signifies, literally, “the place of the Quisuar tree,” and will be again referred to further on. Without pausing to discuss the subject at length let us examine further the scheme of government, etc., introduced by the Incas, the most striking feature of which was the systematical classification of the people, their assignment to specified dwelling places and the distribution of labor according to prescription.