[At the request of the governor, the members of the various religious orders furnish him with their opinions regarding the collection of tributes. The Augustinians thus conclude, in brief: The natives who enjoy the benefits of Spanish protection, the administration of justice, and religious instruction, should pay the entire amount assessed on them as tribute; for it is but just that they should bear the expenses of these benefits. It was Spain to whom the Holy See allotted the work of converting the pagans of the Indias; and, although she has in doing so inflicted many injuries on the natives, she has also conferred upon them many benefits in converting and civilizing them. If she should abandon the islands great evils would result. Even tyrannical treatment does not justify vassals in refusing obedience to their rulers--in support of which position many citations are made from the Bible and from historical precedents. The Spanish rulers are accordingly entitled to collect the moderate tribute which they have imposed on the Indians, if they protect and instruct the latter--the condition on which their right to tribute is based; but all should pay alike, infidels as well as Christians, when they receive alike those benefits. As for the Indians who have not been provided with instruction and the protection of law, no tribute should in any case be demanded from them and whatever has been thus far collected ought to be restored to them in full, as having been unjustly and unrighteously exacted. In the encomiendas which, although once pacified, have since rebelled, a small amount of tribute should be collected, not to maintain the encomendero, but to meet the expenses of restoring order and obedience therein. In other cases, where the encomendero fulfils his obligations in other respects, but fails to provide religious instruction for the natives through lack of ministers, he is entitled to collect only part of the tribute designated--that is, what remains after deducting the amount due for the support of ministers (estimated in proportion to the number of the people), and for the erection and maintenance of churches. In short, the natives should pay only for such benefits as they actually receive. The amount to be paid should be based on the amount expended by the government and the encomenderos in providing those benefits.] In these islands the number of five hundred Indians (and in some places even a smaller number) has been assigned to each minister as sufficient for his charge; and to each minister of religion has been given a hundred pesos and a hundred fanégas of rice, all which is worth at least one hundred and twenty-five pesos; this is the fourth part of the five hundred pesos which the five hundred Indians are worth to the encomendero. It is then a fair rate of taxation, and usually the most exact, to deduct, when religious instruction is lacking, the fourth part of the tribute. [If the