The true character of the Inca Empire is poorly set forth in works dealing with its economic and social structure. Too many historians or sociologists have attempted, in their enthusiasm, to make of it a state corresponding to a modern formula : a socialist, a totalitarian or a welfare state. From the sixteenth century on, how many arbitrary pictures have been drawn, propped up by quotations! In fact, among the chronicles and reports and documents which Spain, that rummager of old papers, has handed down to us, and in the accounts of the Indians themselves, one finds enough mixed-up assertions and facts to bolster or justify the most diverse interpretations. Reality has frequently been confused with a schematic, abstract order which was the fruit of frequently gratuitous speculations.