Consists of a ninety-six page unpublished, confidential report written by seven Spanish colonial judges (oidores) of the Real Audiencia of Río de La Plata y Charcas to King Charles III of Spain, offering their analysis of the independence movements of Quechua, Aymara, Inca, and other Indigenous people against colonial rule in South America and connecting the Indigenous uprisings of the 1770s and 1780s led by Túpac Amaru II (Inca) and Tomás Katari (Aymara) to the American Revolution.

The report's authors and signatories include Jerónimo de Ruedas, Juan de Dios Calvo y Antequera, Pedro Antonio Cernadas y Bermúdez, Alonso Gonzáles Pérez, Manuel García de la Plata, Lorenzo Blanco y Cicerón, and Juan del Pino Manrique. Writing from the colonial Viceroyalty of the Río de la Plata (now the nations of Argentina, Chile, Bolivia, Paraguay and Uruguay), the authors cite Spanish colonial policy and taxation, as well as the ongoing revolution against the British Empire in North America, as significant influences on Indigenous revolutionary movements in Peru and elsewhere in South America.

The report recounts events leading up to Indigenous liberation movements in the 1770s and 1780s, including the abusive administration of the Corregidor of Chayanta, which led Tomás Katari to travel to Buenos Aires in 1778 to air his people's grievances to the Spanish authorities, as well as Katari's arrest and execution and the rebellion that followed. The authors also discuss at length the rebellion led by Túpac Amaru II and the violent Spanish attempts to suppress it. They also write about the circulation of revolutionary pamphlets by Indigenous organizers in the city of La Paz, Bolivia, as a means of building support for a revolution against Spanish colonizers.