dinary degree; and this is not consistent with exemplary conduct and life in the clergy. From the bishop down to the humblest of them, they are as good merchants as the most secular and the most skilful tradesmen. It is because the two per cent affects and includes them all, as I have said, that the theological council finds fault with it, declaring that it is not just. It is fortunate that they do not directly affirm it to be unjust; but assert that I err in laying this assessment, which the laws themselves declare shall be laid for expenditures upon defenses and walls. From this it is plain that they desire to be jurists and theologians and governors, and, under pretext of conscience, to embark in and embarrass everything. Notwithstanding, I have gone on with this tax; and all who pay it are very well pleased—except, as I say, these long petticoats, who smart under it. I believe it will amount to something, and a statement of its value will be enclosed in this report. The best of all is that, some days before the two per cent was laid, there was a meeting called at my request, and held in the bishop's house before him and me and all the regidors of the city. At this meeting were present all the superiors of all the orders; this matter was discussed, and it was decided that the tax might lawfully be levied, inasmuch as it did not exceed two per cent, and was for the public welfare; while now they have taken to denouncing it. May our Lord keep the Catholic person of your Majesty for many a long year, as Christianity requires. Manila, June 20, 1591.
Gomez Perez Dasmariñas
It appears that the duty [i.e. the ordinary duty of
