1. As this matter is discussed with the greatest scruples by all the authors, it has seemed to me desirable to explain, as briefly as possible, the reasons which I consider just for the increase of tributes which I mention in the preceding chapter. I see therein from the start the obstacles and difficulties which this delicate question will occasion; but I will bring together the considerations which no author denies in this discussion; I will adapt their doctrines to the Indians of these islands, in order that the justification of my design may be evident; and I will conclude with touching upon some objections which have been raised by the most learned persons whom I have consulted on this point.

2. From the confusion and disorders of ancient times originated the selection of kings, to whom and to their successors the respective kingdoms entrusted the power of establishing laws; of forming towns, and of maintaining them in peace, justice, and social order; of appointing persons for government, civil, economic, and military; of establishing tribunals; and, in fine, of providing their vassals with all the means conducive to their greatest comfort and security. The people bound themselves to contribute means for meeting these expenses, with the tributes and regular charges which might be necessary. By this mutual obligation between the kings and the vassals, the latter must be protected, defended from enemies, and maintained in peace and justice; and in return and acknowledgment they must also pay the tributes, since these are employed for the common benefit, and secure the stability and solidity of the state. If St. Paul counseled that tributes be paid to the heathen princes, with how much more reason ought they to be paid to our Catholic monarchs!

3. The payment of tributes is binding in the tribunal of conscience, under [penalty of] mortal sin, and with the obligation to make restitution when they are fraudulently withheld; and this opinion no author questions. But, as it is not possible to determine the quantity, opinions are divided, and many persons expand this matter, urging that the excessive imposition of tribute exonerates from the obligation to pay it, and establishing [the fact of] the said excess on various arguments, although I know not whether these are solid as is necessary. For, in order to speak with assurance on this matter, neither theology nor jurisprudence is sufficient; but it is necessary to know also the science of government and that of administration—which are little understood by some who clamor against excess in the tributes, without knowing whether or not there is any.

4. In matters of government, a statesman who is adorned with superior talents will distinguish the expenditures which are necessary from those which are needlessly incurred; he will know whether the tributes are sufficient to meet the obligations of the crown; and he will make a calculation of the incomes and expenses of the royal exchequer. This neither the jurist nor the theologian can do, without knowledge of these matters, which are remote from their professions, and consequently they cannot be sure whether the tributes are sufficient, or are extravagantly spent, in order that they may establish the [charge of] excess in them, or the [right of] relief from paying them, or the [justice of] scruples at imposing them. But the theologian and the jurist who may have the said information will doubtless declare with most correctness, whether the tributes are excessive or moderate, and whether there is obligation to diminish them or necessity for increasing them, in order that sovereigns may not experience the aforesaid scruples, or the vassals have cause for not paying the tributes.

5. It cannot be denied that in all the nations of Europe the tributes have been increased in this century, as the Mercuries publish it; and this is right, because continually new things are discovered which render the old ones useless—for instance, a fortification which formerly was considered impregnable is [now] regarded as very frail and weak. On the other hand, the exertions which a power makes oblige it to incur greater expenses, and all of the powers strive to place themselves in a state of equilibrium which can render their respective domains secure. The abundance of silver has raised the prices of commodities, and, as everything costs much more than formerly, and the necessity for expenditures is infinitely greater, the increase of tributes cannot be avoided, nor can the vassals be excused from the clear obligation to pay them, in proportion to the [demands of the] times, which cannot be the same.

6. The pious feeling with which the Indians have been regarded has rendered still more delicate the question of the tributes which have been imposed upon them; nevertheless, all our authors agree in justifying not only those which at first were laid upon them, but those which for just reasons were afterward increased. Moreover, it was decided by a council of very learned men whom the emperor Carlos Fifth consulted that the Indians ought to pay the same tributes which the other vassals were paying in España, appraising their value, and moderating the tax according to the resources of the tributaries and to what each province could carry and endure;[11] and from this proceed to the laws which have been established, and the royal decrees that have been issued, for this purpose. These ordinances are even more benign than the aforesaid decision; for really the poverty of the Indians has been exaggerated more than is just, and it has been believed that by these moderate measures the conquest of the Indias, both spiritual and temporal, would be more easily effected—which I do not attribute to that, but to the great reverence which the reputation and glorious achievements of the Spaniards occasioned in the Indians.

7. Taking for granted then, the moderation (as all admit) of the tributes paid by the Indians, especially in these islands—where they paid only at the rate of four reals for each tributary, and of one real a head which was afterward imposed in addition, one entire tribute finally paying ten reals, in accordance with ley 65, tit. 5, lib. 6, of the Recopilación de Indias, without there being, from the year 1602 until now, any further burden upon them—and assuming, as an unquestioned fact, that there has been a continual increase of new offices, new military posts, and many expenses in these very islands; as also that the urgent needs of the crown are now incomparably far greater than in the past century, it seems that by an undeniable conclusion the increase of tributes ought to be lawful, in proportion to the increase in the said expenses. For without the tributes the king cannot fulfil his obligations as such, in regard to his vassals; nor can the latter omit to contribute the means for their own preservation and security, which is what the sovereign must endeavor to obtain for them.

8. What reason will there be for the vassals in the peninsula of España being the only ones to be laden with an increase in the tributes, and for the vassals in the Indias not bearing the same increase? One class is under the same obligation as the other to pay their share to their king, for the necessary expenses of the monarchy. Let, then, a survey be made of the taxes and imposts which have been increased in España since the conquest of the Indias, and it will be seen what increase of tributes has been imposed upon the Spaniards in order to defray the expenses of the crown, while in the Indias hardly any increase has been made—although it accords with equitable justice that all should bear these burdens which conduce to the common welfare, and assure the stability and permanence of all the dominions.

9. Even when the expenses of these islands were less, the tributes were not sufficient; and every year the generosity of our sovereign has sent and is sending the situado[12] from Nueva España—which, [even] with the product of the tributes and of other royal taxes, is not enough to satisfy all the obligations of this royal treasury. This is an argument which demonstrates that these vassals do not contribute to their king the amount which, in the opinion of all, they are under obligation to pay; for they ought to pay that which his Majesty spends for their comfort, for their spiritual and temporal government, for the administration of justice, and in defense of their persons and property. Besides all this, they ought to contribute to the royal revenues for the expenses of the wars, and the maintenance of troops and forts, of the navy, of state officials, and of the royal household—which, as indispensable and general expenses, ought to be exacted from all the vassals. But not only are these expenses never exacted from the vassals here, but these islands have been supported at the cost of the labors and fatigues of the other vassals, without any reason being found why one class should enjoy more privileges than the other while they receive equal benefits.

10. There are probably in all the world no vassals who are less burdened than are the Indians of these islands. They eat and drink without paying alcabala or any impost; the fabrics with which they clothe themselves, if made in the islands, pay nothing, and if they are of foreign make they bear no heavier burden than the light one of the customs duties; in the polos and personal services to which the king assigns them, he furnishes them with rations and pay according to the tariffs and ordinances of the provinces; and, finally, each Indian pays, at the end of the year, only five reals, from the age of eighteen years to that of sixty. I agree that at the beginning it was proper to proceed with this moderation, because the said tribute was then considered sufficient for the expenses, and those of the monarchy were also less in those times, on account of the scarcity of silver, which caused all commodities to be cheaper than they are now; and, finally, because they had not been conquered by wars occasioned by their own perverse conduct, in order to impose on them heavy tributes at the discretion of the conqueror, as is just in such cases. For they submitted of their own accord, and our conquest was made not because they had previously furnished us with causes for war, but for the sake of their greater good, both spiritual and temporal; for this reason their tribute ought to be more moderate, but not so much so that, in order to relieve these vassals, it should be charged back to the others (as it has been, unjustly), in order to support these islands. For it does not accord with justice that exemption should be granted to these Indians from their obligations, as vassals, to pay their share toward the expenses of these dominions and of the entire monarchy, in [due] proportion; and that this favor [to them] should prove injurious to the rest of the vassals, who certainly are more worthy of consideration [than these], since they are more useful.