Taxation during the Spanish Period Flashcards
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Taxation during the Spanish period was compulsory.
As recognition of Spain’s sovereignty over the colonies; To defray the expenses of pacification (the act of forcibly suppressing hostility within the colonies) and governance
Requirement to pay taxes
Made colonial laws on taxation for the Spanish monarch
Real y Supremo Cansejo de las Indias (Royal and Supreme Council of the Indies)
Taxation during the Spanish period was compulsory; All Spanish colonies in America and the Philippines were required to pay taxes.
Taxation
Is where laws were embodied in the compilation of legislations related to the New World; Four-volume collection of laws relating to the Indies; Published in Madrid in 1861
Recopilacion de leyes de los reynos de las Indias
General tax paid by the Filipinos to Spain; Amounted to eight Reales
Tributo
18 to 50 years old males; Carpenters, bricklayers, blacksmiths, tailors, and shoemakers; Town workers such as hose in road construction, and those whose is public in nature
Eligible to pay
Amounted to three Reales; Required for the cost of Christianization, including the construction of churches and the purchase of materials for religious celebrations
Sanctorum
Amount of half Real; For the military campaign of the government against Muslims; In the later years, it became exclusively used for the Spanish fort in Zamboanga
Donativo
Amounted to 1 Real; Expenses of the town in the construction of roads, repair of bridges, or the improvement of public buildings
Caja de comunidad
Polo y servicios; Form of forced labor during the Spanish period in the Philippines
Servicio personal
All 16 to 60 years old were required to work in the construction of bridges, churches, and galleon ships; Earlier, there were required to work for 40 days. However, the number of days were lowered to 15 days in 1884 as a result of the tax reform isured through a Royal Decree; Some of the them were brought to fight against the Muslims and others were brought in the Spanish expeditions
polista
Fine which was the only way that a polista can be freed from forced labor
falla
Gobernadorcillo, cabeza de barangay and other members of the principalia
People who were exempted
Done by: Ilocanos, Ibanags, and other Filipinos; Reason: Alleged abuses of the tax collectors, including the collection of high taxes; Six tax collectors who had arrived from Vigan were killed by the natives; The rebels were pardoned in the end; First native revolts against the hated tributed and he corrupt tribute collectors; Result: The Philippine tax system
Cagayan and Dingras Revolts (1589)
Send Spanish and Filipino colonial troops to pacify the rebels
Governor-General Santiago de Vera
Done by: Agustin Sumuroy who was a Waray, together with his followers rose in arms against the Spaniards; Main Reason: polo y servicio or forced labor system being started in Samar; Trigger: town mayors sent the Warays to the shipyards in Cavite fo 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; Latent Effects: death murder of the parish priest of Palapag; spread of revolt to Cebu, Masbate, Camiguin, Bicol, Camarines, Albay, Zammboanga, and Surigao; Result: Establishment of rebel government in Samar; End: the capture and execution of Agustin Sumuroy on June 1650 led to the eventual defeat of the rebels; Continuation: 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 Palapag, Northern Samar. His men, the seven key lieutenants, were also executed.
Augustin Sumuroy’s Revolt (June 1, 1649)
Done by: Francisco Maniago, a Kapampangan; Where: Pampanga; Reason: Against tribute, forced labor, and rice exploitation; For eight months, they were made to work under unfair conditions and were not paid for their labor and for the rice purchased from them; How: they set their campsite on fire and the fight ensued. This was the start of a bloodier revolt in Pangasinan.
Francisco Maniago’s Revolt (1660 – 1661)
Done by: Malong (who was the Maestro de Campo of Binalatongan, now San Carlos City, Pangasinan; Trigger: Malong was coaxed by Maniago to revolt against the abuses of the Spandiards because they were experiencing the same abuses; How: Malong, hoped to be King in the province 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; End: 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.
Andres Malong Revolt (1660 – 1661)
One of the good reforms which Spain introduced in the 19th century Provided by the Royal Decree of march 6, 1884
Tax Reform of 1884
abolition of the hated tributed and its replacement of cedula; reduction of the 40-day forced labor to 15 days
Provisions
Cedulas were first issued based on the Royal Decree on March 6, 1884
Cedulas Personales
All men and women residents of the islands – Spaniards, foreigners, and natives – who were over 18 years old were required to obtain a cedula
Requirement
the Chinese, who paid another poll tax, the remontados d infieles, 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.
Exemptions
16 classes of cedulas; Originally, there were nine cases taxed
Classes of Cedua
rates of taxes ranged from 1.50 pesos to 25 pesos, and a tenth, gratis, for priests, soldiers and privileged classes.
Range
