By the last decree concerning this matter of revenue, your Majesty orders me to investigate whether it would be advisable to make a new appraisement of the tribute which the Indians are ordered to pay in kind; and whether it will be advisable for the Indians not to be compelled to pay in kind, but in gold or silver, or in what they were able and willing to pay. What I can say to your Majesty about this is, that the present practice in these islands was introduced by order of Governor Don Pedro de Acuna, with the consent of the royal Audiencia and the ecclesiastical prelates, by which the natives pay four reals of their tribute in kind, and one fowl besides, and the rest in money. In regard to the quantity and kinds of products which had to be given for the said four reals, the appraisement was made according as the circumstances of each province required. After the religious and ministers who instruct the provinces had conferred among themselves, at the command of the said governor this was done, in the year 604. Since then times have changed, and the prices have been different. Accordingly, the quantity of rice or other products that the Indians are ordered to pay on account of the said four reals is too much in some provinces. Consequently, I think that your Majesty ought to order, with the assistance of another council that was called in the time of Don Pedro de Acuna that the matter be again conferred over, and decision made whether it is advisable to make a new appraisement; and that, if that be found desirable, it be done at once. But in regard to leaving it to the Indians whether they will or will not pay the said four reals in kind, besides the fowl, in no consideration am I of the opinion that that should be left to their choice; for the natives are generally so inclined to laziness that they do not sow or cultivate the lands, unless forced to do so by the obligation of paying the tribute in kind, as it is assigned in accordance with the different fruits and products of the many different provinces in these islands. It is seen in these provinces by experience that the obligation of sowing in order to pay their tribute is what keeps them supplied with all kinds of food. These considerations occur to me in regard to this decree, and to the others that I received the past year concerning this matter. [_In the margin_: "Take it to the fiscal." "The fiscal says that he agrees with what the governor writes in this section, and he is certain that it is advisable for the Indians to pay a portion of their taxes in kind; for, in any other way, they would not have the care that is advisable in rearing and planting. Madrid, November 19, 1630." "Observe what the fiscal says."]