Among the encomiendas which maintain religious instruction (although none, or very few, have enough of it), there are some whose inhabitants, although including some Christians, are for the most part infidels, and so ill-disposed and so unfavorably situated that it is impossible for them to receive the instruction, since there are not enough ministers in the said encomiendas. Even though instruction exists therein, no tribute, or at least very little, ought to be exacted of the infidels until they have ministers to teach them, and the encomendero influences them to give consent, so that they can be taught. In this class of encomiendas are included the tingues of Silanga, Pasi, Tabuco, and Maragondon; those of Pangasinan, and others in Ylocos; and the rest in the island of Panay. These encomiendas are among those which have religious instruction: the others have already been enumerated. The encomenderos of these islands have fallen into an error, based upon a misunderstanding of a decree of the king, in which he commands that a fourth part of the tributes from the encomiendas shall be set aside in order to construct churches and to provide for divine worship. They imagine that by virtue of this decree those encomiendas which have never had religious teaching may collect the entire tribute, after setting aside a fourth part of it. Moreover, but a small number have set aside this fourth part, and they have done it very seldom. It is an unbearable deception for the encomenderos to hold this view, for this decree does not refer to the encomiendas which, as we have said, are deprived of religious teaching. As for the latter, not only can the king not give them license to collect their tributes, but, even were he here, he himself could not collect them. The aforesaid decree, moreover, treats not of these, but of the encomiendas whose inhabitants are already Christian. It is with regard to these that the king commands that a fourth part of the tributes be appropriated for the construction of churches; and that in place of the tithes which they, as Christians, owe to the ministers for their maintenance, a certain part of the tributes be appropriated in such wise as may be here decided. Afterward, I shall satisfactorily prove that it never entered the king's mind that the encomenderos would, by renouncing the fourth part of the tributes, fulfil their obligations toward their encomiendas. The above is a summary of the contents of the opinion which I am preparing, wherein may be found a more extensive treatment of what I have here set down. In that document your Lordship will find complete proofs of what is contained in this summary, accompanied by arguments so cogent and convincing that there is neither room nor possibility for doubt in this matter.