be. As for the
restitution of tributes unjustly collected, they all conclude that to
require the return of all the goods thus acquired by the Spaniards
would be too severe a penalty for the latter; but that hereafter no
encomendero should be allowed to collect tributes from Indians unless
he shall provide them with religious instruction, and if he shall
so collect, he shall be compelled to restore to them the goods thus
unjustly obtained. The governor is urgently entreated to investigate
the manner in which the encomenderos are dealing with the Indians;
to adopt and enforce the orders recommended by the clergy; and to
permit no Spaniard to make collections of tributes unless he fulfil
all obligations due from him to the natives. The same course should
be pursued in the encomiendas belonging to the royal crown. If the
governor will follow this course, the clergy will cooperate with him
by refusing absolution to all who disobey.] From our house, February
8, 1591.

_Fray Domingo_, Bishop of the Philipinas.

Opinions of the Religious

[At the request of the governor, the members of the various religious
orders furnish him with their opinions regarding the collection of
tributes. The Augustinians thus conclude, in brief: The natives who
enjoy the benefits of Spanish protection, the administration of
justice, and religious instruction, should pay the entire amount
assessed on them as tribute; for it is but just that they should
bear the expenses of these benefits. It was Spain to whom the Holy
See allotted the work of converting the pagans of the Indias; and,
although she has in doing so inflicted many injuries on the natives,
she has also conferred upon them many benefits in converting and
civilizing them. If she should abandon the islands great evils
would result. Even tyrannical treatment does not justify vassals in
refusing obedience to their rulers--in support of which position many
citations are made from the Bible and from historical precedents. The
Spanish rulers are accordingly entitled to collect the moderate
tribute which they have imposed on the Indians, if they protect and
instruct the latter--the condition on which their right to tribute
is based; but all should pay alike, infidels as well as Christians,
when they receive alike those benefits. As for the Indians who have
not been provided with instruction and the protection of law, no
tribute should in any case be demanded from them and whatever has
be