註釋 Ms. copy of a report, dated May 16, 1770, in Álamos, to the viceroy of New Spain, the marqués de Croix, from Eusebio Bentura Beleña, the subdelegate of visitor general José de Gálvez, concerning the collection of tributes, land division, and other legal matters in the provinces of Sonora and Sinaloa. Beleña informs the viceroy of the past history and procedures for the collection of tributes in the northern frontier provinces of Sinaloa and Sonora, formerly known as Nueva Andalucía. He describes the boundaries and the alcaldías mayores within the provinces, and points out that although taxes are levied in other areas, they have never been collected in Sinaloa or Sonora (with the exception of Culiacán) because they were considered frontier provinces. He supports Galvez's proposal to tax the Indians and outlines the legal basis for doing so. Beleña also favors organizing the Indians who inhabit the areas around the Sinaloa, Mayo, Fuerte, and Yaqui rivers into formal parishes, granting them ownership of land, and collecting tributes. In order to put an end to the Indian rebellions in these provinces which have been an ongoing problem since 1751-52, Beleña recommends that the Indians be disarmed and that provincial militias be created. 