[The Jesuits regard both religious instruction and the administration of justice as just ground for the imposition and collection of tributes. When the Spaniards take possession of any land without providing these benefits, they are only "establishing divisions of territory between the crowns of Castilla and Portugal," which has nothing to do with levying tributes on the natives of such region. In encomiendas where instruction is not given through lack of ministers, only such part of the tribute may be collected as belongs to the administration of justice; and the part which would be used for the support of religion must be returned to the natives. The fathers cite, in support of their opinion, various learned theologians. They would permit the encomendero who protects his Indians, but is unable to maintain religious teaching, to collect means for the support of himself and family--for which purpose they would allow him three-fourths of the tributes. The other fourth should be returned to the Indians; and, in districts where there is not and will not soon be religious instruction, this should be done without telling them the reason for such action; otherwise, they will not wish to become Christians. They urge that definite and prompt action be taken in regard to this matter. Their opinion is signed by Antonio Sedeño and two other fathers, and is dated February 20.] [The Jesuits also send to the bishop a long and learned discussion of the question, answering some of the twenty-five "conclusions" which were adopted by the bishop and clergy (_ante_, p. 276 ff.). Their position is the same as that already stated to the governor; but they make a more detailed and full statement of their opinions on certain points mentioned by the bishop. They think that, in encomiendas where both religion and justice are administered, the infidels as well as the Christians should pay tribute; for they also are vassals of the king, and receive from him those benefits, and they alone are to blame if they do not profit by the instruction placed before them. Where justice is administered, without instruction, the tributes should be collected, after deducting the amount needed for the support of religion.] The fundamental reason why your Lordship and we cannot agree in this matter is, that your Lordship measures it by standards of sustenance, and we by those of income and just and due tributes; for since there are so many Christians here, there is no doubt that the king holds these lands by just title, nor can he in conscience abandon them. [In regard to making restitution to the Indians for tributes unjustly collected, the Jesuits would exempt from this the governors and royal officials; but it should be required from the encomenderos. If in these matters, however, the bishop and governor do not agree with them, the fathers will support the position taken by those authorities. They desire that the latter shall make definite