this office; also that the same protection may be extended toward the Chinese, who need it even more than the Indians. A royal decree (July 23, 1590) orders that the trade with China shall be confined for six years to the inhabitants of the islands. Next follows a long document, a collection of papers (bearing various dates in 1591) relating to the collection of tributes in the islands. The first is a memorandum of the resources and needs of the hospital at Manila; the former are so small, and the latter so great, that the institution is badly crippled. A short letter by Bishop Salazar (dated January 12) classifies the encomiendas according to the amount of religious instruction given therein, and lays down the conditions which ought to govern the collection of tributes. He declares that the encomendero has not fulfilled his obligations to the Indians under him by merely reserving a fourth of the tributes for building churches; and advises that the small encomiendas be combined to form larger ones. This letter is followed by twenty-five "conclusions" (dated January 18) relating to this subject, which express the opinions of bishop and clergy on the collection of tributes from the Indians. These define the purposes for which this tax should be collected, the restrictions under which collections shall be permitted, and the respective duties in this matter of the encomenderos, ministers of religion, and governors, They declare that restitution should be made for all tribute unjustly collected from the natives--which includes all that is taken from pagans who have not been instructed, or from any Indian by force. Another letter by the bishop (dated January 25) accompanies this document. He states that he does not desire to forbid the encomenderos from personally collecting the tributes. He advises that the amount of such collections should be reduced, and that the Spaniards should not be too heavily mulcted for the restitutions which should be made to the Indians. The governor replies to these communications, expressing much interest in the Indians and desire to lighten their burdens. The collections should be uniform in rate everywhere, and of moderate amount. Certain requirements should be made from the encomenderos, especially in regard to the administration of justice; but they must be enabled to retain their holdings. The governor wishes to adopt some temporary regulations which shall be in force until the king can provide suitable measures. On February 15 the city officials and the encomenderos present a petition to the governor. They complain of the pressure exerted upon them by the clergy and the friars to prevent the collection of the tributes; and entreat the governor to interpose his authority, and to secure a royal mandate, in order that they may collect the tributes without ecclesiastical interference, or else to permit them to return to Spain. Salazar answers (February 8) the