TAXATION DURING THE SPANISH PERIOD Flashcards
Taxation during the Spanish period was
COMPULSORY
All Spanish colonies in America and the Philippines were required to pay taxes for two reasons:
(1) as recognition of Spain’s sovereignty over the colonies, and
(2) to defray the expenses of pacification (the act of forcibly suppressing hostility within the colonies) and governance, thereafter.
Several colonial laws on taxation were made by the _____________________________________________________ for the Spanish monarch.
Real y Supremo Consejo de las Indias (Royal and Supreme Council of the Indies)
the compilation of legislations related to the New World
It was a four-volume collection of laws relating to the Indies, which was published in Madrid in 1861.
Recopilación de leyes de los reynos de las Indias.
Taxes during the Spanish period in the Philippines were the
tribute, sanctorum, donativo, caja de communidad, and servicio personal
a general tax paid by the Filipinos to Spain which amounted to eight Reales.
Tributo
Those who were required to pay the tributowere the
(a) 18 to 50 years old males,
(2) the carpenters, bricklayers, blacksmiths, tailors, and shoemakers, and (3) town workers such as those in road construction, and those whose is public in nature.
a tax in the amount of 3 Reales. These were required for the cost of Christianization, including the construction of churches and the purchase of materials for religious celebrations.
Sanctorum
a tax in the amount of half Real for the military campaign of the government against the Muslims.
DONATIVO
In later years, however, the amount collected from donativo was almost exclusively used for the
Spanish fort in Zamboanga.
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.
Caja de comunidad
also called polo y servicios was a form of forced labor during the Spanish period in the Philippines.
Servicio personal
They were called polista
All able-bodied males, 16 to 60 years old were required to work in the construction of bridges, churches, and galleon ships.
Earlier, the polistas were required to work for 40 days; however, the number of days was lowered to 15 days in 1884 as a result of the tax reform issued through a
Royal Decree
Some of the polistas were brought to fight against the ________ and others were brought in the Spanish expeditions.
Muslims
The only way that a polista can be freed from forced labor was when he paid a
falla, or fine
were exempt from forced labor and falla.
The gobernadorcillo, cabeza de barangay, and other members of the principalia
Cagayan and Dingras Revolts
(1589)
In 1589, the Cagayan and Dingras Revolts against the tribute occurred on Luzon in the present-day provinces of
Cagayan and Ilocos Norte.
The revolt of the llocanos, Ibanags and other Filipinos was triggered by the alleged abuses of the tax collectors, including the collection of
high taxes.
who had arrived from Vigan were killed by the natives
Six tax collectors
who sent Spanish and Filipino colonial troops to pacify the rebels?
Governor-General Santiago de Vera
The rebels were pardoned in the end. The Philippine tax system was also reformed because of the
revolt
These were the first native revolts against the hated tribute and the corrupt tribute collectors. Although they were easily suppressed by government troops, more revolts of a similar nature were to come one after another in subsequent years.
Cagayan and Dingras Revolt
Agustin Sumuroy’s Revolt
(1649-1650)
a Waray from Palapag in today’s Northern Samar
Agustin Sumuroy
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 being started in Samar.
what triggered the agustin samuroy’s revolt?
The revolt was triggered when the town mayors sent the Warays to the shipyards in Cavite for forced labor, contrary to the directive of the government of Manila that all natives subject to the polo would not be sent to distant places from their hometowns to do forced labor.
The rebels were responsible for the death murder of the
parish priest of Palapag.
Agustin Sumuroy’s Revolt
The revolt spread to
Cebu, Masbate, Camiguin, Bicol, Camarines, Albay, Zamboanga in Mindanao, and Surigao
The rebels succeeded in establishing a rebel government in the
mountains of Samar.
the date of capture and execution of Agustin Sumuroy that led to the eventual defeat of the rebels
June 1650
Sumuroy’s co-conspirator
David Dula
David Dula, Sumuroy’s co-conspirator, continued the quest, but was wounded in one of the fierce battles he fought with the Spaniards years later. He was captured and later executed in _______________
His men, the ______________________, were also executed.
- Palapag, Northern Samar.
- seven key lieutenants
Francisco Maniago’s Revolt (1660-1661).
(1660-1661)
a Kapampangan, that led an uprising in Pampanga in 1660
Francisco Maniago
The Kapampangans were against the tribute, forced labor, and rice exploitation. For _____ months, they were made to work under unfair conditions and were not paid for their labor and for the rice purchased from them. Because of this, they set their campsite on fire and the fight ensued. This was the start of a bloodier revolt in Pangasinan.
eight (8) months
Andres Malong Revolt
(1660-1661)
who was the Maestro de Campo of Binalatongan, now San Carlos City, Pangasinan
Malong
in the 1660s, who coaxed by Malong to revolt against the abuses of the Spaniards because they were experiencing the same abuses?
Maniago
who hoped to be king of Pangasinan as he assisted many Spaniards in governing different towns in the said province, but abandoned it when the war broke out in Pampanga?
Malong
He heeded the call of Maniago and led the people of Pangasinan to take up arms against the Spaniards. When he succeeded, he proclaimed himself King of Pangasinan.
Malong
One of the good reforms which Spain introduced in the 19th century was the
Tax Reform of 1884
as provided by the Royal Decree of March 6, 1884, this tax reform contained two important provisions:
(1) abolition of the hated tribute and its replacement of cedula tax, and (2) reduction of the 40-day annual forced labor (polo) to 15 days.
were first issued based on the Royal Decree on March 6, 1884.
Cedulas
The Cedulas Personales
who were required to obtain a cedula?
All men and women residents of the islands - Spaniards, foreigners, and natives - who were over 18 years old
the cedulas personales
The only exceptions were the ________, who paid another poll tax, the ___________________, that were not subject to the local administration, and the natives and colonists of the archipelago of Jolo and of the islands of Balabac and Palawan.
- Chinese
- remontados d infieles
All in all, there were ___ different classes of cedulas
sixteen (16)
Originally, there were nine classes taxed, the rates of taxes ranged from ___________________, and a tenth, gratis, for priests, soldiers and privileged classes.
1.50 pesos to 25 pesos
