Next follows a long document, a collection of papers (bearing various dates in 1591) relating to the collection of tributes in the islands. The first is a memorandum of the resources and needs of the hospital at Manila; the former are so small, and the latter so great, that the institution is badly crippled. A short letter by Bishop Salazar (dated January 12) classifies the encomiendas according to the amount of religious instruction given therein, and lays down the conditions which ought to govern the collection of tributes. He declares that the encomendero has not fulfilled his obligations to the Indians under him by merely reserving a fourth of the tributes for building churches; and advises that the small encomiendas be combined to form larger ones. This letter is followed by twenty-five “conclusions” (dated January 18) relating to this subject, which express the opinions of bishop and clergy on the collection of tributes from the Indians. These define the purposes for which this tax should be collected, the restrictions under which collections shall be permitted, and the respective duties in this matter of the encomenderos, ministers of religion, and governors, They declare that restitution should be made for all tribute unjustly collected from the natives—which includes all that is taken from pagans who have not been instructed, or from any Indian by force. Another letter by the bishop (dated January 25) accompanies this document. He states that he does not desire to forbid the encomenderos from personally collecting the tributes. He advises