Gallardo comments on conflicting ideas of Mendoza and Carta; makes references to Valle de San Buenaventura Yaquis; recommendations of Tamaron; administration of Mendoza as governor; limitations of acculturation in province; lack of missionary schools; defends Mendoza; problems of governing and bringing justice to extensive lands included in Nueva Vizcaya and Sonora; continuation of wandering habits of Indians there; notes his earlier report on el mejor regimen de las Missiones y pueblos de indios. letter provides valuable insights into church/state conflict on frontier (fight over rule of missions de pan or de palo). (J. Williams, may 1987) may 1987)