TAXATION DURING THE SPANISH PERIOD

TAXES IMPOSED BY THE SPANISH GOVERNMENT IN THE PHILIPPINES

 Taxation during the Spanish period was COMPULSORY.
 All Spanish colonies in America and the Philippine were required to pay taxes for
TWO (2) REASONS:
(1) as recognition of Spain’s sovereignty over the colonies
(2) to defray the expenses of pacification (the act of forcibly suppressing
hostility within the colonies) and governance.
 Several colonial laws on taxation were made by the Real y Supremo Consejo de
las Indias (Royal and Supreme Council of the Indies) for the Spanish monarch.
 These laws were embodied in the compilation of legislations related to the New
World called the Recopilacion de leyes de los reynos de las Indias.
- A four-volume collection of laws relating to the Indies
- Published in Madrid in 1861.

TAXES DURING THE SPANISH PERIOD IN THE PHILIPPINES (Boncan, 2016)

 Tribute
 Sanctorum
 Donativo
 Caja de comunidad
 Servicio personal

Tributo

 A general tax paid by the Filipinos to Spain which amounted to eight Reales.
 Required to pay the tribute were the:
(1) 18 to 50 years old males
(2) Carpenters, bricklayers, blacksmiths, tailors, and shoemakers
(3) Town workers such as those in road construction, and those whose is public
in nature.

Sanctorum

 A tax in the amount of 3 Reales.

 Required for the cost of Christianization including the construction of churches and the
purchase of materials for religious celebrations.
Donativo

 A tax in the amount of half Real for the military campaign of the government against
the Muslims.
 Amount collected from donativo was almost exclusively used for the Spanish fort in
Zamboanga.

Caja de comunidad

 A tax collected in the amount of 1 Real for the incurred expenses of the town in the
construction of roads, repair of bridges, or the improvement of public buildings.

Servicio personal

 Also called polo y servicios

 A form of forced labor during the Spanish period in the Philippines.
 All able-bodied males, 16 to 60 years old were required to work in the construction of
bridges, churches, and galleon ships. They were called polista.
 A polista can be freed from forced labor was when he paid falla or fine.
 Gobernadorcillo, cabeza de barangay, and other members of the principalia were
exempt from forced labor and falla.

REVOLTS AGAINST THE TRIBUTE

Cagayan and Dingras Revolts (1589)

 Occurred on Luzon in the present-day provinces of Cagayan and Ilocos Norte.

 Revolt of the Ilocanos, Ibanags and other Filipinos was triggered by the alleged abuses of
the tax collectors including the collection of high taxes.
 The Philippine tax system was also reformed.

Agustin Sumuroy’s Revolt (1649-1650)

 On June 1, 1649, Agustin Sumuroy, who was a Waray from Palapag in today’s Northern
Samar together with his followers rose in arms against the Spaniards over the polo y
servicio or forced labor system.
 Revolt was triggered when the town mayors sent the Warays to the shipyards in Cavite
for forced labor.
 It was spread to Cebu, Masbate, Camiguin, Bicol, Camarines, Albay, Zamboanga in
Mindanao and Surigao.
  David Dula, Sumuroy’s co-conspirator continued the quest but was wounded in one of
the fierce battles he fought with the Spaniards.

Francisco Maniago’s Revolt (1660-1661)

 In 1660, Francisco Maniago, a Kapampangan, led an uprising in Pampanga.

 The Kapampangans were against the tribute, forced labor and rice exploitation.
 For eight months, they were made to work under unfair conditions.
 This was the start of a bloodier revolt in Pangasinan.

Andres Malong Revolt (1660-1661)

 Malong was the Maestro de Campo of Binalatongan, now San Carlos City, Pangasinan.
 He hoped to be the King in the province of Pangasinan as he assisted many Spaniards in
governing different towns but abandoned it when the war broke out in Pampanga.
 In 1660s, was coaxed by Maniago to revolt against the abuses of the Spaniards.
 Andres Malong succeeded and proclaimed himself King of Pangasinan.

THE TAX REFORM OF 1884

 One of the good reforms which Spain introduced in the 19th century.
 Provided by the Royal Decree of March 6, 1884
 TWO IMPORTANT PROVISIONS:
(1) Abolition of the hated tribute and its replacement of cedula tax.
(2) Reduction of the 40-day annual forced labor (polo) to 15 days.

The Cedulas Personales

 First issued based on the Royal Decree on March 6, 1884.

 All men and women residents of the islands who were over 18 years old were required
to obtain a cedula.
 Only exceptions were the Chinese, the remontados d infieles and the natives and
colonists of the archipelago of Jolo and of the islands of Balabac and Palawan.
 The rate of taxes ranged from 1.50 pesos to 25 pesos, and a tenth, gratis for priests,
soldiers and privileged classes.