hurches. In this regard they are at continual variance with the
ministers, and the Indians are the losers by it.

123. Although not authorized to remain in their villages longer than
to collect the tribute, they go to and live in them at many other
times. This proves a great burden to the Indians, because of the
annoyances, and the requirements of services and contributions with
which they afflict them, and which constitute the only purpose of
their going.

124. At other times they send collectors, who are very unworthy and
have no compassion on the cause of the Indians, whom they afflict and
maltreat worse even than do their masters, and do them more harm. In
most cases, these collectors are not approved by those in authority,
nor do they, bear permission from them.

125. They dispute and quarrel with the magistrates on slight
pretexts, and incite their Indians not to obey them or listen to
their summons. This they do quite commonly, whenever they fail to
find the judges unwilling to shield them in whatever they choose to
do in their encomiendas. If they act in harmony, it generally means
more injury to the wretched Indians.

_The royal estate_

126. These encomenderos conceal in great part the amount of the
tributes collected by them, and show only partial lists of the
collections. Usually they retain the amount in their own hands for
a long time, before bringing it to the treasury.

127. The most important thing here is the royal treasury, for on it
all the people of the islands depend; yet it receives the least care
and the poorest management.

128. There is little thought given to ensure its increase, or to
prevent its decrease. There has been a great falling off in the matter
of tributes, tenths of gold, and other taxes that belong to it. Some
excellent provisions for its management were ordered in the past,
but are neither carried out nor even considered.

129. The royal officials have no statutes for their guidance, beyond
some decrees of the governors, which do not cover all the requirements
of their offices.

130. The royal books are not kept with the requisite clearness and
system. Entries are not set down with exactness, or at the right
time. The officials commonly use loose memoranda, which may give rise
to much loss, although it may not be fraudulent.

131. All the officials do not go over the work. On the contrary,
many different matters are put in charge of one alone, such as the
collecti