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
encomienda is governed with justice, its holder may in reason collect
the other three-fourths. The fathers remonstrate against the proposal
to allow the holder of a small encomienda to collect more than he may
who has a large one, as unjust and dangerous. If the fourth part is
to be withheld from the encomendero, they think that it should be at
once returned to the natives from whom it was taken. They recommend
that the governor give orders that the administration of justice be
everywhere established in the encomiendas, and then three-fourths
of the tributes may be collected. For this, however, they advise
the appointment of deputies directly by the governor, to inspect
the encomiendas regularly--a duty which will not be satisfactorily
performed by the present alcaldes-mayor, or by deputies whom they
would appoint; and these persons should be given adequate salaries,
to obviate the possibility of their defrauding the natives. The
paper is signed by the Augustinian provincial, Juan de Valderrama,
and eleven others of the order.]

[The Franciscans base their opinion upon the right of the king of
Spain to impose tribute, as derived from the commission given to
that country by the Holy See for the evangelization of the Indians;
but this right exists only where the gospel is actually preached. They
partially agree with the Augustinians, but hold a radically different
view as to the amount of collections to be made when the encomendero
does not or cannot provide religious instruction, but does protect and
defend the natives, and set them a good example. For these services,
as tending to prepare the Indians for receiving the true faith, he
may be entitled to collect one-third of the tributes; but considered