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.