your Majesty, this would amount to a very great sum, which would not be collected for this reason, and your Majesty would lose much more in these fourths.  There is another inconvenience in the lack of instruction, and that is, that where there is no instruction and the payment of the fourth is excused and less tribute collected, the consequence is very damaging for the other Indians; for they say that the Christians pay more tribute than do those who are not Christians, and consequently no one is willing to be converted.  This effect would cease under adequate instruction, as all would become Christians and would pay the same tribute, there being no opportunity for the aforesaid practice.  Moreover, restitution of the amounts collected would be obligatory in the places where there is no teaching.  Over this subject of payment of tributes I have had various arguments with the bishop, as your Majesty will see by the papers which are sent herewith.  By them your Majesty may understand more accurately all that has passed, and what the bishop and I have written and replied to each other.  Therefore, as briefly as possible, I shall report it.

10.  The bishop founds his opinion on clause 32 of my instructions.  This treats of the encomiendas which are disaffected or have never been pacified; and orders that I try to correct the excesses in the collection of the tributes of such encomiendas as are without instruction.  From this the bishop formed his opinion, or merely on account of his office of bishop—­which, he thinks, makes him master of everything.  He commenced his argument by saying that, as the Indians had no instruction, nothing could be collected from them, nor from the obstinate infidels living among those who have instruction, and who refuse the faith, even if instructed.  He contends that, if anything had been collected, it should be restored.  Also, that in the encomiendas where there is justice or other temporal benefit which tends to the spiritual, the third part of the tributes in the large encomiendas could be collected, and in small ones, the half thereof.  This sum would be for the support of the encomendero, and is even placed under certain conditions imposed by the bishop.  He says that from the encomiendas which do not have sufficient instruction no tribute, or at least very little, can be collected; and, even then, it must be under the same obligation to restitution of the sum collected or to be collected by his Majesty and encomenderos, as well as certain royal officials, collectors, and others who order, permit, or consent to the same.  This in substance is the content of the twenty-five conclusions of the bishop, or the greater part of them.  As I said, the bishop at the beginning spoke with me personally in regard to these matters, and then gave his opinion to me in writing in the letters, treatise, and conclusions which I am sending now to your Majesty.  He preaches thus to the encomenderos from the pulpits.  Inasmuch