Such are the contents of the conclusions which I herewith send your Lordship.  I trust that you will be pleased to read them and will expect from me no other opinion than the one therein contained; for I have, and shall have, no other, and there is not a right-minded person in the bishopric who dares maintain the contrary.

Two points should be especially noted among those which I here set down.  The one concerns the second conclusion wherein I make the following statement:  From the small encomiendas may be collected half of the tributes even where there is no instruction, if the encomendero fulfils his duties; and from those of average size a third part of the same.  Although there is, in strictness, no reason 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.