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THE PHILIPPINE ISLANDS
[Vol. 7

[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 to blame if they do not profit by the instruction placed before them. Where justice is administered, without instruction, the tributes should be collected, after deducting the amount needed for the support of religion.] The fundamental reason why your Lordship and we cannot agree in this matter is, that your Lordship measures it by standards of sustenance, and we by those of income and just and due tributes; for since there are so many Christians here, there is no doubt that the king holds these lands by just title, nor can he in conscience abandon them. [In regard to making restitution to the Indians for tributes unjustly collected, the Jesuits would exempt from this the governors and royal officials; but it should be required from the encomenderos. If in these matters, however, the bishop and governor do not agree with them, the fathers will support the position taken by those authorities. They desire that the latter shall make definite decision on such points as can be settled, without unnecessary delay. They oppose the bishop's desire to permit the collection of a larger part of the tributes from small encomiendas than from large