In this chapter, Voltaire discusses the conquest of Peru, offering reflections on the Inca Civilisation and the South American Indians. He references Garcilasso de la Vega, the renowned Spanish chronicler, who authored a history of the Incas in 1608. Voltaire explores Peruvian customs, traditions, religion, architecture and scientific achievements, such as their understanding of solstices and equinoxes. The chapter then turns to the attacks on the Inca empire, the ransom paid by the Peruvians to their Spanish colonisers, the establishment of governmental institutions in Peru modelled after those in Spain, and the discussion of the country’s natural resources and its people.

Frederick mentions (and probably expands upon), varied topics such as Machiavellian tactics, marriage contracts, and Mexico.