Constitution - set of fundamentals principles

Supreme law of the republic of the Philippines effected since 1987

Three Constitution

1935 Commonwealth Constitution

1973 Constitution

1986 Freedom Constitution

There are previous attemps to break free from the Colonial Yoke

1897: Constitution of biak na bato

- provisionary constitution

- promulgated by the Philippines revolutionary government on November 1897

- Borrowed from Cuba

- written by Isabelo Artacho & Felix Ferrer in Spanish.

- was never fully implemented

- sign between the Spanish and Philippine Revolutionary Army.

ORGANS OF THE GOVERNMENT

- Supreme Council vested with the power by the president and four department secretaries; the interior,
foreign affairs, treasury and war.

1. (Supreme Justice of Grace and Justice) given the authority to make decisions.

2. (Assembly of Representative) creat new constitution and elect new

Preamble of the Biak na Bato Constitution

- Separation of Philippines from the Spanish is called PHILIPPINE REPUBLIC

- begun on the 24th August 1896

In a meeting at Biak-na-Bato November 1 1897.

1899 Malolos Contitution

- Spain to the Americans in the battle of Manila Bay May 1, 1898

- Declaration of Independence was issued on JUNE 12, 1898

- commission to draw a draft constitution on September 17, 1898 compose of wealthy and educated
men

- the document was approved by the congress on November 28, 1898

- promulgated by Aguinaldo on January 21, 1899 was titled " The Political Constitution of 1899" and
written in Spanish.

- it has 39 articles divided into 14 titles with eight articles of transitory provisions

- it was patterned after Spanish constitution of 1812

- According to Felipe Calderon it is study because of similar social, political, etc

- Kartilya and Sanggunian-Hukuman written by Emilio Jacinto in 1896

- Biak-na-Bato was planned by Isabelo Artacho

- 27 articles of titles for detail the natural rights and popular soverignty

- title 3 article 5 declare the state recognizes the freedom and equality

- title 2 article 4 popular representative alternative and responsible

Legestative power are called the assembly of Representative elected for terms of 4 years
- Meet annually for a period of at least 3 months

- President of the member of the assembly can introduce bills

- a permanent commission of 7 elected by the assembly

- the president will serve a term of 4 years without re-election

1935 the Commonwealth Constitution

- The Philippines was subject to the power of USA

- from military government until a civil government on 1898 to 1901

Two acts of the US congress

1. Philippine organic act of 1902 provide creation of popular elected Philippine Assembly

2. Philippine Autonomy act of 1916 also known as Jones Law structure of Phil Gov through removal of
the Philippines Commission

- 1932 they pass the hare hawes cutting act let by Sergio Osmeña and Manuel Roxas oppose Manuel
Quezon

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TAXATION

- government mechanism to raise funds,

developed and evolved through time.

1820 - Mexico became independent

1884 - payment of tribute stop replace by poll tax

thru cedula personal

Mariano Herbosa writes to Rizal Abt taxes(August 29, 1886)

irrigated rice land

- even if it has no water, must pay a tax of 50 cavanes of palay (unhusked rice)

- land with six cavanes of seed pay 5 pesos in cash.

- The land they call dry land that is planted to sugar cane, maize and others pay different rates.

- Even if the agreed amount is 30 pesos for land with six cavanes of seed, if they see that the
harvest is good, they increase the tax, but they don't decrease it, if the harvest is poor. There is land
whose tax is 25 pesos or 20 pesos, according to custom.

1898 to 1903 - Americans followed the Spanish system of taxation with some modifications,

Later on, the urbana would be replaced by tax on real estate, w/c became known as the land tax. The
land tax was levied on both urban and rural real estates.

The Internal Revenue Law of 1904

-was passed as a reaction to the problems of

collecting land tax. It prescribed ten major

sources of revenue:

1. Licensed taxes on firms dealing in alcoholic beverages and tobacco

2. Excise taxes on alcoholic beverages and tobacco products,

3. taxes on banks and bankers

4. Document stamp taxes.

5. the cedula
6.
taxes on insurance and insurance companies

7. taxes on forest products

8.
mining concessions

9. taxes on business and manufacturing, and

10.
occupational licenses

1907 - some provinces were authorized to double the fee for the cedula to support the construction and
maintenance of roads.

The industria tax was levied on the business community, system that assigned a certain tax to industrial
or commercial activity according to their profitability.

Ramos administration ventured into its own tax reform program in 1997 through the Comprehensive
Tax Reform Program