"E asi esta parte del Inga no hay duda sino que de todas tres era la mayor, y en los depositos se parece bien que yo visite muchos en diferentes partes, e son mayores e mas largos que no los de su religion sin comparasion." Idem, Rel. Seg., Ms.]

[Footnote 33: "Todos los dichos tributos y servicios que el Inga imponia y llevaba como dicho es eran con color y para efecto del govierno y pro comun de todos asi como lo que se ponia en depositos todo se combertia y distribuia entre los mismos naturales." Dec. de la Aud. Real., Ms.]

[Footnote 34: Acosta, lib. 6, cap. 15.

"No podre decir," says one of the Conquerors, "los depositos. Vide de rropas y de todos generos de rropas y vestidos que en este reino se hacian y vsavan que faltava tiempo para vello y entendimiento para comprender tanta cosa, muchos depositos de barretas de cobre para las minas y de costales y sogas de vasos de palo y platos del oro y plata que aqui se hallo hera cosa despanto." Pedro Pizarro, Descub. y Conq., Ms.]

[Footnote 35: For ten years, sometimes, if we may credit Ondegardo, who had every means of knowing. "E ansi cuando no era menester se estaba en los depositos e habia algunas vezes comida de diez anos. . . . . . Los cuales todos se hallaron Ilenos cuando Ilegaron los Espanoles desto y de todas las cosas necesarias para la vida humana" Rel. Seg., Ms.]

[Footnote 36: Ondegardo, Rel. Prim., Ms.

"Por tanta orden e cuenta que seria dificultoso creerlo ni darlo a entender como ellos lo tienen en su cuenta e por registros e por menudo lo manifestaron que se pudiera por estenso." Idem, Rel. Seg., Ms.] Such are some of the most remarkable features of the Peruvian institutions relating to property, as delineated by writers who, however contradictory in the details, have a general conformity of outline. These institutions are certainly so remarkable, that it is hardly credible they should ever have been enforced throughout a great empire, and for a long period of years. Yet we have the most unequivocal testimony to the fact from the Spaniards, who landed in Peru in time to witness their operation; some of whom, men of high judicial station and character, were commissioned by the government to make investigations into the state of the country under its ancient rulers.

The impositions on the Peruvian people seem to have been sufficiently heavy. On them rested the whole burden of maintaining, not only their own order, but every other order in the state. The members of the royal house, the great nobles, even the public functionaries, and the numerous body of the priesthood, were all exempt from taxation. *37 The whole duty of defraying the expenses of the government belonged to the people. Yet this was not materially different from the condition of things formerly existing in most parts of Europe, where the various privileged classes claimed exemption - not always with success, indeed - from bearing part of the public burdens. The great hardship in the case of the Peruvian was, that he could not better his condition. His labors were for others, rather than for himself. However industrious, he could not add a rood to his own possessions, nor advance himself one hair's breadth in the social scale. The great and universal motive to honest industry, that of bettering one's lot, was lost upon him. The great law of human progress was not for him. As he was born, so he was to die. Even his time he could not properly call his own. Without money, with little property of any kind, he paid his taxes in labor. *38 No wonder that the government should have dealt with sloth as a crime. It was a crime against the state, and to be wasteful of time was, in a manner, to rob the exchequer. The Peruvian, laboring all his life for others, might be compared to the convict in a treadmill, going the same dull round of incessant toil, with the consciousness, that, however profitable the results to the state, they were nothing to him.

[Footnote 37: Garcilasso. Com. Real., Parte 1, lib. 5, cap. 15.]

[Footnote 38: "Solo el trabajo de las personas era el tributo que se dava, porque ellos no poseian otra cosa." Ondegardo, Rel. Prim., Ms.] But this is the dark side of the picture. If no man could become rich in Peru, no man could become poor. No spendthrift could waste his substance in riotous luxury. No adventurous schemer could impoverish his family by the spirit of speculation. The law was constantly directed to enforce a steady industry and a sober management of his affairs. No mendicant was tolerated in Peru. When a man was reduced by poverty or misfortune, (it could hardly be by fault,) the arm of the law was stretched out to minister relief; not the stinted relief of private charity, nor that which is doled out, drop by drop, as it were, from the frozen reservoirs of "the parish," but in generous measure, bringing no humiliation to the object of it, and placing him on a level with the rest of his countrymen. *39