Nineteenth conclusion: It has been a very great error on the part of the encomenderos in these islands who do not maintain religious instruction to think that because they contribute a fourth part of the tributes they may collect and keep for themselves the remainder. This is based upon their misinterpretation of a decree of the king which states the portion which is to be appropriated from the tributes for the erection of churches and the support of the ministers (although this decree has already been annulled by others). This decree did not apply to the encomiendas which we here mention; for if the king himself cannot levy tributes, he could ill permit others to do so, excepting the encomiendas which we discussed in the ninth conclusion. Twentieth conclusion: What has been already said in the preceding conclusions concerning the encomenderos likewise applies to the encomiendas which belong to the royal crown; for the king is under even greater obligation than are the encomenderos to provide his Indians with religious teaching; and to the same extent as they, he is bound to make restitution of all that has been unjustly collected. It follows from this that the officials of the royal exchequer, who are charged with the collection, of the tributes for the king, are obliged in conscience to observe and fulfil all that is stated in the preceding conclusions, and to make restitution of all the tributes, or such part of them as has been or shall be collected contrary to the tenor of the said conclusions. This obligation is all the greater for the governor than for the officials of the royal exchequer; since he, by reason of his office, is bound to care for all the natives of these islands, and not to permit them to be wronged, and to require satisfaction from anyone who may wrong them.