[The Franciscans base their opinion upon the right of the king of Spain to impose tribute, as derived from the commission given to that country by the Holy See for the evangelization of the Indians; but this right exists only where the gospel is actually preached.  They partially agree with the Augustinians, but hold a radically different view as to the amount of collections to be made when the encomendero does not or cannot provide religious instruction, but does protect and defend the natives, and set them a good example.  For these services, as tending to prepare the Indians for receiving the true faith, he may be entitled to collect one-third of the tributes; but considered simply as temporal benefits, they do not give him any right to do so.  Even the administration of justice to the Indians confers upon him no right in itself; it does so only as it may aid in or support the preaching of the gospel.  This opinion is signed by Fray Pedro Baptista and three of his brethren.]

[The Jesuits regard both religious instruction and the administration of justice as just ground for the imposition and collection of tributes.  When the Spaniards take possession of any land without providing these benefits, they are only “establishing divisions of territory between the crowns of Castilla and Portugal,” which has nothing to do with levying tributes on the natives of such region.  In encomiendas where instruction is not given through lack of ministers, only such part of the tribute may be collected as belongs to the administration of justice; and the part which would be used for the support of religion must be returned to the natives.  The fathers cite, in support of their opinion, various learned theologians.  They would permit the encomendero who protects his Indians, but is unable to maintain religious teaching, to collect means for the support of himself and family—­for which purpose they would allow him three-fourths of the tributes.  The other fourth should be returned to the Indians; and, in districts where there is not and will not soon be religious instruction, this should be done without telling them the reason for such action; otherwise, they will not wish to become Christians.  They urge that definite and prompt action be taken in regard to this matter.  Their opinion is signed by Antonio Sedeno and two other 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