119.  They collect tribute from minor Indians, and from the aged, the lame, the poor, the dead, and the fugitive—­their oppressions in this respect being well known.

120.  They employ the Indians in building houses and large vessels, grinding rice, cutting wood, and carrying it all to their houses and to Manila; and then pay them little or nothing for their labor.  They use them also for their own work for many days without pay.

121.  They themselves administer justice in their village, arresting and whipping their Indians during the collection of the tribute, besides committing other notorious acts of violence.

122.  They pay but little attention to the instruction of the Indians or anything pertaining to it.  They pay grudgingly the stipends of their curacies, as well as the money for the building and adornment of churches.  In this regard they are at continual variance with the ministers, and the Indians are the losers by it.

123.  Although not authorized to remain in their villages longer than to collect the tribute, they go to and live in them at many other times.  This proves a great burden to the Indians, because of the annoyances, and the requirements of services and contributions with which they afflict them, and which constitute the only purpose of their going.

124.  At other times they send collectors, who are very unworthy and have no compassion on the cause of the Indians, whom they afflict and maltreat worse even than do their masters, and do them more harm.  In most cases, these collectors are not approved by those in authority, nor do they, bear permission from them.

125.  They dispute and quarrel with the magistrates on slight pretexts, and incite their Indians not to obey them or listen to their summons.  This they do quite commonly, whenever they fail to find the judges unwilling to shield them in whatever they choose to do in their encomiendas.  If they act in harmony, it generally means more injury to the wretched Indians.

The royal estate

126.  These encomenderos conceal in great part the amount of the tributes collected by them, and show only partial lists of the collections.  Usually they retain the amount in their own hands for a long time, before bringing it to the treasury.

127.  The most important thing here is the royal treasury, for on it all the people of the islands depend; yet it receives the least care and the poorest management.

128.  There is little thought given to ensure its increase, or to prevent its decrease.  There has been a great falling off in the matter of tributes, tenths of gold, and other taxes that belong to it.  Some excellent provisions for its management were ordered in the past, but are neither carried out nor even considered.

129.  The royal officials have no statutes for their guidance, beyond some decrees of the governors, which do not cover all the requirements of their offices.