ason why one-half
should be collected from the small encomiendas and only a third part
from the others, yet after careful consideration, it has seemed to
us both equitable and reasonable that, in a very small encomienda,
the encomendero should collect from each inhabitant somewhat more
for his maintenance than if the inhabitants were numerous and thus
could provide, even when a less sum was levied, better support for
the encomendero.

The other matter for consideration relates to the statements in the
third and fourth conclusions concerning the restitution of what has
thus far been taken from the natives. In this matter some moderation
should be displayed, in view of the present needy condition of the
encomenderos. This subject, however, will be discussed later, and
the best possible arrangement will be made for assuring the peace
of consciences, which we who are here strive to do. It is, too, no
small grace to your Lordship, that this matter should be considered
in your time. I can assure your Lordship that there has been much
criticism concerning what past governors have permitted, and I do not
know how in the end they are to fare with God; for a governor, from
the very character of his office, is under obligation to prevent,
within his jurisdiction, evils which can be remedied. God will
know how to call to account those who have permitted these abuses,
and will free your Lordship from these difficulties before they have
entangled you. Your Lordship indeed owes much gratitude to God, for,
whether or not the encomenderos make any collection, nothing will be
cast into your purse without your experiencing much scruple at not
having remedied the evil. God knows the scruples and anguish which
the past has caused my soul, for, although it seems that I could have
done no more than to raise my voice in opposition, and write to his
Majesty, I am not sure that this will avail me with God, who is wont to
dispose of such matters quite otherwise than we imagine; therefore, by
giving my views upon this question, and by expressing to your Lordship
my sentiments. I feel myself exonerated in the sight of God and of
men. Let your Lordship reflect what it is meet to do, for my opinion
has been already given. May God, our Lord, so enlighten your Lordship
that in all things you may do what is right. Amen. From this, your
Lordship's house, today, Friday, the twenty-fifth of January, 1591.

_The Bishop of the Filipinas_

The Governo