Module 5
Taxation and
EARLY FILIPINO
REVOLTS
T ION AN D E AR LY
TAXA
FILIPINO R EV OLT S
TAXATION = is a term for when a taxing
authority, usually a government, levies or
imposes a financial obligation on its citizens or
residents.
REVOLTS = means to rise up against an
authority in an act of rebellion. You might see
an opposition group revolt against a
government.
MARCELO H. DEL PILAR: LA
SOBERANIA MONACAL EN
FILIPINAS
MARCELO H. DEL PILAR = was born in Kupang, San
Nicolas, Bulacan, on August 30 1850. He grew up
to be one of the greatest propagandists who
sought Philippine freedom through his pen. In 1882,
he became editor of the newspaper Diariong
Tagalog which strongly criticized the way the
Spaniards ran the government and treated the
people. Using his pen name, Plaridel, he wrote
satires against the Spanish friars, notably "Dasalan
at Tuksuhan" and "Kaiingat Kayo."
LA SOBERANIA MONACAL EN
FILIPINAS
La Soberanía Monacal en Filipinas, or Friar
Supremacy in the Philippines, was among
the first pamphlets and primary handouts
of Marcelo H. Del Pilar wrote in Spain in
1889, and it was reprinted in Manila in
1898. This document discusses the political,
religious, and economic aspects that
affected the lives of the people here in
the Philippines during the 19th century.
S FROM NATIVES
TRIBUTE
The Spanish government enjoyed revenues for more than
three hundred years of their occupation of the Philippine
Archipelago. Taxation during the Spanish period was
compulsory. All Spanish colonies in America and the
Philippines were required to pay taxes for 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,
thereafter.
S FROM NATIVES
TRIBUTE
The Spanish government enjoyed revenues for more than
three hundred years of their occupation of the Philippine
Archipelago. Taxation during the Spanish period was
compulsory. All Spanish colonies in America and the
Philippines were required to pay taxes for 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,
thereafter.
Several colonial laws on taxation were made by the
Real y Supremo Consejo de las indias (Royal and Supreme
Court of the Indias) for the Spanish monarch. These laws were
embodied within the compilation of legislations associated
with the New World called the Recopilacion de leyes de los
reynos de las indias. It was a four-volume collection of laws
relating to the indies, which was published in Mandrid in 1861.
Taxes during the Spanish period in the Philippines were the
TRIBUTE, SANCTORUM, DONATIVO, CAJA DE
COMMUNIDAD, and SERVICIO PERSONAL.
REQU IRE D T O PAY
TR IBU TE S
a. 18-50 years old male
b. carpenters, bricklayers, blacksmiths, tailors and
shoemakers
CARPENTERS
construct, repair and install wooden building frameworks and
structures from indoors to outdoors on many projects,
including installing kitchen cabinets or building highways.
BRICKLAYERS
They construct and lay bricks, pre-cut stone, and concrete
blocks. Extend and repair domestic and commercial buildings
and other structures such as foundations, walls, chimneys, or
decorative masonry work.
BLACKSMITHS
make and repair ornamental or practical metal objects. They
use traditional and modern forging techniques to form, shape
and join metals such as steel, iron, brass, copper and bronze.
TAILORS
make and sometimes alter clothes to fit individual custom
SHOEMAKERS
design and make footwear using hand and machine tool
REQU IRE D T O PAY
TR IBU TE S
c. town workers such as those in road construction,
and are public in nature
- Those required to pay the tribute included various
individuals, such as town workers like those involved
in road construction, as well as other laborers and
individuals engaged in public works. The tribute was
a significant source of revenue for the Spanish
colonial administration in the Philippines.
SANCTORUM - Tax in the amount of 3 reales. This was required for the
cost of Christianization including the construction of churches and
purchase of materials for religious celebrations.
The “Sanctorum” tax, specifically in the context of the Philippines during
the Spanish colonial period, was indeed a significant aspect of colonial
administration and the spread of Christianity.
Over time, as the Philippines moved towards independence in the late
19th and early 20th centuries, policies like the Sanctorum tax were
gradually phased out, and the country eventually gained its
independence from Spanish colonial rule in 1898, although it later
became a U.S. colony before gaining full independence in 1946.
The primary purpose of the Sanctorum tax was to
finance the process of Christianization in the colonies.
This included various aspects of spreading
Christianity, such as:
1. Construction of Churches
2. Purchase of Religious Materials
3. Supporting Missionaries
4. Religious Celebrations
E THE CO L LE CT OR S
WHO A R
HE SPA N IS H TIM E?
DURING T
1. CABEZA DE BARANGAY (Barangay Level)
The Cabeza de Barangay or Teniente del Barrio was the
leader or chief of a barangay in the Spanish Philippines
during the Spanish colonial period. Cabeza de Barangay
translated from Spanish: means "head of the barangay".
The cabeza de barangay were the main administrators in
the villages, collectors of taxes and tributes, and
collectors of policemen or laborers from the common
people for the Spanish government.
E THE CO L LE CT OR S
WHO A R
HE SPA N IS H TIM E?
DURING T
2. Alcalde Mayor (Province Level)
The alcalde mayors represented the Spanish
king and the governor general in their respective
provinces. Known as the provincial government,
they managed the day-to-day operations of the
provincial government, implemented laws, and
supervised the collection of taxes.
E THE CO L LE CT OR S
WHO A R
HE SPA N IS H TIM E?
DURING T
3. Mayor or Corregidores
The corregidores were administrators of cities
and districts with both administrative and
judicial powers. The Catholic Monarchs used
them wherever local potentates tended to
override the electoral process, and corregidores
served to strengthen royal authority rather than
revive local responsibility.
E THE CO L LE CT OR S
WHO A R
HE SPA N IS H TIM E?
DURING T
4. Alcalde (Ayuntamiento)
Ayuntamiento is the general term for the
town council, or cabildo, of a municipality
or, sometimes, as is often the case in Spain
and Latin America, for the municipality
itself.
E THE CO L LE CT OR S
WHO A R
HE SPA N IS H TIM E?
DURING T
5. Gobernadorcillos for the Municipality
The gobernadorcillo, or “little governor,” was a
municipal judge or governor in the Philippines
during the Spanish colonial period who carried
out in a town the combined charges or
responsibilities of leadership, economic, and
judicial administration.
WHY IS TAXATION IMPORTANT?
Paying taxes before is almost same why do we pay
taxes at this present time, the collection of money
through taxation is used by the water carry out many
functions like expenditure on war, the enforcement
of law and public order, protection of property;
economic infrastructure, public works, social
engineering, subsidies, and therefore, the operation
of the government itself.
S A GA IN ST PAYING
REVOLT
TR IB UT ES :
1. Cagayan and Dingras (1589) - The Cagayan
and Dingras Revolts Against the Tribute occurred
on Luzon in the present-day provinces of Cagayan
and Ilocos Norte in 1589. Ilocanos, Ibanags, and
other Filipinos revolted against alleged abuses by
the tax collectors, including the collection of high
taxes.
S A GA IN ST PAYING
REVOLT
TR IB UT ES :
1. Cagayan and Dingras (1589) - The Cagayan
and Dingras Revolts Against the Tribute occurred
on Luzon in the present-day provinces of Cagayan
and Ilocos Norte in 1589. Ilocanos, Ibanags, and
other Filipinos revolted against alleged abuses by
the tax collectors, including the collection of high
taxes.
S A GA IN ST PAYING
REVOLT
TR IB UT ES :
1. Cagayan and Dingras (1589) - The Cagayan
and Dingras Revolts Against the Tribute occurred
on Luzon in the present-day provinces of Cagayan
and Ilocos Norte in 1589. Ilocanos, Ibanags, and
other Filipinos revolted against alleged abuses by
the tax collectors, including the collection of high
taxes.
S A GA IN ST PAYING
REVOLT
TR IB UT ES :
4. Andres Malong Revolt (1660-1661)
The Andres Malong Revolt was a short-lived but
significant revolt against Spanish rule in the
Philippines. It took place in the province of
Pangasinan in 1660-1661 and was led by Andres
Malong, a master de campo (chief of police) of
Binalatongan (now San Carlos City).
TAX REFORM OF 1884
One of the good reforms which Spain
introduced in the 19th century was the Tax
Reform o 1884, as provided by the Royal
Decree on March 6, 1884, this tax reform
contained two important provisions.
EFORM OF 1884
TAX R
1. Abolition of the hated Tribute and its
replacement of Cedula Tax
n 1884 the payment of tribute was repealed, and
replaced by a graduated poll tax (or capitacion,
head tax). This tax was collected by means of a
certificate of identification, known as cedula
personal, which every resident was required to
obtain.
EFORM OF 1884
TAX R
CEDULA
During the Spanish colonial period, was
an identification card and residence tax
certificate that had to be carried at all
times.
EFORM OF 1884
TAX R
2. Reduction of the 40-day annual forced labor
(polo) to 15 days
Polistas were required to work for 40 days;
however the number of days was lowered to 15
days in 1884 as result of the tax reform issued
through a Royal Decree. POLISTAS - People who
rendered the forced labor. POLO/POLO y
SERVICIO - Forced Labor.
Undesirable Moments in the Philippines:
1. Filipinos held only minor offices. They were not given the benefits
of public education and their rights and wishes were almost
completely ignored.
2. forced the natives to follow their language and religion or else
face punishment.
3. creating more poverty and discrimination towards the native
people. The native people faced discrimination and inequality that
caused an increase in poverty and an income gap that still exists
today.
4. Slavery, the Spanish enslaved many Filipinos and used them to
work in the mines and on the plantations. The conditions were harsh
and many Filipinos died from overwork, disease, and malnutrition.
THANK
YOU
