her fathers, and is dated February 20.]

[The Jesuits also send to the bishop a long and learned discussion of
the question, answering some of the twenty-five "conclusions" which
were adopted by the bishop and clergy (_ante_, p. 276 ff.). Their
position is the same as that already stated to the governor; but they
make a more detailed and full statement of their opinions on certain
points mentioned by the bishop. They think that, in encomiendas where
both religion and justice are administered, the infidels as well as
the Christians should pay tribute; for they also are vassals of the
king, and receive from him those benefits, and they alone are to blame
if they do not profit by the instruction placed before them. Where
justice is administered, without instruction, the tributes should
be collected, after deducting the amount needed for the support of
religion.] The fundamental reason why your Lordship and we cannot
agree in this matter is, that your Lordship measures it by standards
of sustenance, and we by those of income and just and due tributes;
for since there are so many Christians here, there is no doubt that
the king holds these lands by just title, nor can he in conscience
abandon them. [In regard to making restitution to the Indians for
tributes unjustly collected, the Jesuits would exempt from this the
governors and royal officials; but it should be required from the
encomenderos. If in these matters, however, the bishop and governor do
not agree with them, the fathers will support the position taken by
those authorities. They desire that the latter shall make definite
decision on such points as can be settled, without unnecessary
delay. They oppose the bishop's desire to permit the collection of
a larger part of the tributes from small encomiendas than from large
ones, because this would be not only unjust, but a dangerous precedent
and a source of intolerable confusion and uncertainty. The tributes
should be considered not as the means of support for the encomendero,
but as the right and revenue of the king--a consideration which must
shape all conclusions reached upon this subject. The Indians are not
bound to support the encomendero; that is due him for his services
to the king, who gives him the encomienda for this purpose, and for
means to carry out the obligations of the king to the Indians. If
from this some encomenderos grow rich, that concerns only the king;
it is well that he should have in his colon