READINGS IN PHILIPINE HISTORY

Enrique G. Santos
Mario F. Diozon
Francisco C. Doble
Arthur Robert P. Limongco
Mayra Christina M. Ambrocio, DEM

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 Table of Contents

Module 9: Taxation
Introduction 127
Learning Objectives 127
Lesson 1. Taxation 128
Lesson 2. Evolution of Taxation In The Philippines 131
2.1 Pre-Colonial Taxation 131
2.2 Taxation (Spanish Period) 132
2.3 Taxation (America Period) 135
2.4 Taxation (Commonwealth Period) 137
2.5 Fiscal Policy (1947-Present) 139

Module 10: Historical Research

Introduction 148
Learning Objectives 148
Lesson 1. Historical Research Online 149
Lesson 2. Historical Research in Libraries and Archives 152
Lesson 3. Life Histories and Biographical Research 155
Lesson 4. Doing Local and Oral History 158
Lesson 5. Interacting With History through Historical
Shrines and Museums 160

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 List of Figures

Figure Description Page

No.
9.1 Tax 128
9.2 Alipin 131
9.3 Spanish Taxation 132
9.4 American Taxation 135
9.5 Commonwealth Period 137
9.6 Train Tax Law 142
10.1 Online Research 149
10.2 Library and Archive Research 152
10.3 Biographical Research 155
10.4 Oral Research 158
10.5 Shrine and Museum Research 160

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 MODULE 9
TAXATION

Introduction

Cox (2020) defines Taxation as imposition of compulsory levies on individuals or entities

by governments. Taxes are levied in almost every country of the world, primarily to raise revenue
for government expenditures, although they serve other purposes as well. Taxation is the
enforced compulsory contribution required by the government for the support of its services.
Government is extremely necessary to every society and without it, the people will not be able to
take pleasure in the benefits of a civilized and orderly society. However, the government will not
be able to exist and provide a vast array of public services to its people without a system of
funding, therefore; mutuality of support between the people and the government is the ultimate
basis of taxation.
The government has its basic needs and rights which co-exist with its creation and one of
these rights is the right to sustenance through the power of taxation which enforced proportional
contribution from its subject in order to sustain itself.

Learning Outcomes

1. To discuss the evolution of Philippine Taxation from different historical period;

2. To identify the different provision of taxation manifested by the government of
different government administration and historical era; and
3. To understand the effect of the changing system of taxation with respect to the
Filipinos in general.

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Lesson 1. Taxation

Nolledo (1999) explains that the power of taxation is an inherent and plenary prerogative
of the State, its exercise being limited only by the Bill of Rights enshrined in the 1987
Philippine Constitution. Its exercise being only limited by the Bill of Rights is primarily exercises
by the Legislative Department. The revenue acquired by the government out of taxes is used to
finance basic services of the government such as education, health, infrastructure and among
others, all that are vital to the economy's growth and improvement of Filipinos' lives.
The two central principles of taxation in its implementation relate to the impact of tax on efficiency
concerned with the allocation of resources and equity concerned with the distribution of income.

The concept that underlies taxation is that charges are required to support the government
in exchange for the general advantages and protection afforded by the government to the
taxpayer and his or her property. The existence of government is a necessity that cannot continue
without financial means to pay its expenses; therefore, the government has the right to compel all
citizens and property within its limits to share its costs (Legal Dictionary, 2020).

Figure 9.1 Tax

Source: https://www.hamburg.com/welcome/living/bank-taxes/11845798/taxation/ (2020)

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Kinds of Taxes

Collins Dictionary of Law (n.d) expounds that there are two basic kinds of taxes: excise
taxes and property taxes. Excise Tax is directly imposed by the law-making body of a government
on merchandise, products, or certain types of transactions, including carrying on a profession or
business, obtaining a license, or transferring property. An estate tax is a tax that is placed on, and
paid by, the estate of a decedent prior to the distribution of the property among the heirs in
exchange for the privilege of transferring the property. Individuals who inherit property may be
required to pay an inheritance tax on the value of the particular property received. Another type
of excise tax is a sales tax, which is placed on certain goods and services. In some instances, a
sales tax placed upon expensive items that are considered luxuries is known as a luxury tax. A
corporate tax is an excise tax imposed upon the privilege of conducting business in the corporate
capacity, which provides certain advantages to individuals, such as limited liability. It is measured
by the income of the corporation involved.

On the other hand, a property tax takes the taxpayer's wealth into account, as represented
by the taxpayer's income or the property he or she owns. Income Tax, for example, is a property
tax that is assessed and levied upon the taxpayer's income; property taxes are imposed mainly
on real property. Taxes are also classified as direct and indirect. A direct tax is one that is
assessed upon the property, business, or income of the individual who is to pay the tax.
Conversely indirect taxes are taxes that are levied upon commodities before they reach the
consumer who ultimately pays the taxes as part of the market price of the commodity. A common
example of an indirect tax is a value-added tax, which is paid on the value added to the product
at each stage of production, distribution, and sales (Collins Dictionary of Law, n.d.).

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Essential Characteristics of Tax (UtakPinoy.Com, 2017)

(1) It is an enforced contribution. – A tax is not a voluntary payment or donation and its
imposition is in no way dependent upon the will or assent, open or implied, of the person
taxed.
(2) It is generally payable in money. – Unless qualified by law (e.g., backpay certificates), the
term “taxes” or “tax” is usually understood to be a financial burden – an exaction to be
discharged alone in the form of money which must be in legal tender.
(3) It is proportionate in character. – A tax is laid by some rule of apportionment according
which persons share the public burden. It is ordinarily based on ability to pay.
(4) It is levied on persons or property. – A tax may also be imposed on acts, transactions,
rights or privileges. In each case, however, it is only a person who pays the tax.
(5) It is levied by the state which has jurisdiction over the person or property. –This is
necessary in order that the tax can be enforced. Although a state can tax all persons
subject to its jurisdiction for all their property left by them within its jurisdiction to seize
upon person or property for purposes of taxation.
(6) It is levied by the law-making body of the state. – The power to tax is a legislative power
which under the Constitution only Congress can exercise through the enactment of tax
statutes. Accordingly, the obligation of a tax is statutory liability.
(7) It is levied for public purpose or purposes. – Taxation involves, and a tax constitutes, s
charge or burden imposed to government, the administration of the law, or the payment
of public expenses.

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Lesson 2. Evolution of Philippine Taxation

In today's world, taxation is a reality that all citizens must contend with, for the primary
reason that governments raise revenue from the people they govern to be able to function fully.
In exchange for the taxes that people pay, the government promises to improve the citizens' lives
through good governance. Taxation, as a government mechanism to raise funds, developed and
evolved through time, and in the context of the Philippines, we must understand that it came with
our colonial experience.

2.1 Pre-Colonial Taxation

Go, F. M. L. (n.d.) explains that the Philippines may have abundant natural resources even
before the encroachment of the Spaniards, but our ancestors were mainly involved in a
subsistence economy, and while the payment of tribute or taxes his/buwis/handug) or the
obligation to provide labor services to the datus in some early Filipino communities in the
Philippines may resemble taxation, it is essentially different from the contemporary meaning of
the concept. The chieftain’s family members were enjoying exemption from paying taxes and the
Alipin who were unlikely make money for their services, did not also pay taxes. The priestly class
were scribes that were tasked to record history, and keep track of tributes and taxes that were
expected from the governed. Non-payment of taxes was already punishable during this period.

Figure 9.2 Alipin

Source: https://www.wikiwand.com/en/Alipin (n.d.)

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2.2 Taxation in Spanish Philippines
Cruikshank (2014) asserts that the system of taxation in the Spanish period plays to
maximum personal gain, advantage, or freedom. The rules were complex and over the years from
the initial conquest of 1565 there were modifications, tweaks, and some major revisions,
particularly in 1884, when the Spanish changed from a tribute system to a system based on an
identification card (cédula).

Figure 9.3. Spanish Taxation

Source: https://www.coursehero.com/file/40191656/taxationpptx/ (2020)

When the Spaniards came to the Philippines, subsistence system was changed with the
imposition of tributos (tributes) Source: the Filipinos, simile to what has been practiced in all
colonies in America. The purpose is to generate resources to finance the maintenance of the
islands, such as salaries of government officials and expenses of the clergy. The difficulty faced
by the Spaniards in revenue collection through the tribute was the dispersed nature of the
settlements, which they solved by introducing the system of reduccion by creating pueblos, where
Filipinos were gathered and awarded plots land to till. Later on, the settlements will be handled

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by encomenderos received rewards from the Spanish crown for their services. Exempted from
payment of tributos were the principales: alcaldes, gobernadores, cabezas de barangay, soldiers,
members of the civil guard, government officials, vagrants. The Filipinos who were once satisfied
with agricultural production subsistence, had to increase production to meet the demands of
payment and a more intensive agricultural system had to be introduced. Later half of the tribute
was paid in cash, and the rest with produce. This finance the conquest of the Philippines
(Cruikshank, 2014).

Toward the end of the 16th century, the Manila-Acapulco trade established through the
galleons, sustained the European presence in the Philippines. Once a year the galleon be loaded
up with merchandise from Asia and sent to New Spain (Mexico) and back. This improved the
economy of the Philippines and reinforced control of the Spaniards all over the country, Tax
collection was still poor, and subsidy from the Spain will be needed through the situado real
delivered from the Mexican treasury to the Philippines through the galleons. This subsidy stopped
as Mexico became independent in 1820. In1884, the payment of tribute was put to a stop and
was replaced by a poll tax collected through a certificate of identification called the cedula
personal. This is required from every resident and must be carried while traveling. Unlike the
tribute the payment of cedulas is by person, not by family. Payment of the cedula is progressive
and according to in categories. This system, however, was a heavy burden for the peasants and
was easy for the wealthy. But because of this, revenue collection greatly increased and became
the main source of government income. The Chinese in the Philippines were also made to pay a
discriminatory cedula which was bigger than what the Filipinos paid (Cruikshank, 2014).

Two direct taxes were added in 1878 and imposed on urban income. Urbana is a tax on
the annual rental value of an urban real estate, and industria is a tax on salaries, dividends, and
profits. These taxes were universal and affected all kinds of economic activity except agriculture,
which was exempt to encourage growth. Indirect taxes such as customs duties were imposed on
exports and imports to further raise revenue, especially during the 19th century when economic
growth increased exponentially. There were no excise taxes collected by the Spaniards
throughout the years of colonialism. The colonial government also gains income from monopolies,
such as the sale of stamped paper, manufacture and sale of liquor, cockpits, and opium, but the
biggest of the state monopolies was tobacco, which began in 1781 and halted in 1882. Only

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certain areas were assigned to cultivate tobacco, which the government purchases at a price
dictated to the growers. This monopoly made it possible for the colony to create a surplus of
income that made it self-sufficient without the need for the situado real and even contributes to
the treasury of Spain (Cruikshank, 2014).

Hisona (2010) explains Polo y Servicio or Forced labor was a character of Spanish colonial
taxation in the Philippines, and was required from the Filipinos. It proved useful in defending the
territory of the colony and augmenting the labor required by woodcutting and shipbuilding
especially during the time of the galleon trade. Through the polo system, male Filipinos were
obliged to serve a burden that resulted to an increase in death rate and flight to the mountains,
which led to a decrease in population in the 17th century. This changed later on, as polos and
servicios became lighter, and organized at the municipal level. Labor provided was used in public
works, such as the building of roads and bridges. Some were made to serve the municipal office,
or as night guards. Males were required to provide labor for 40 days a year (reduced to 15 days
a year in 1884). They may opt out by paying the fallas of three pesos per annum, which was
usually lost to corruption because it was collected at the municipal level, and were known as
caidas or droppings. The polos will be called prestación personal (personal services) by the
second half of the 19th century.

Philippines taxation during the Spanish colonial period was characterized by the heavy
burden placed on the Filipinos, and the corruption of the principales, or the former datus and local
elites who were co-opted by the Spaniards to subjugate and control the natives on their behalf.
The principales who were given positions such as cabezas de barangay or alcaldes in the local
government were able to enrich themselves by pocketing tributes and/or falls, while the peasants
were left to be abused. Taxation appeared progressive but the disparity between the less taxed
principales and the heavily taxed peasants made the rich richer and the poor poorer (Hisona,
2010).

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2.3 Taxation During the American Period

Go (n.d.). The Americans who acquired the Philippines aimed to make the economy self-
sufficient by running the government with the smallest possible sum of revenue and create surplus
in the budget. From 1998 to 1903, the Americans followed the Spanish system of taxation with
some modifications, noting that the system introduced by the Spaniards were outdated and
regressive. The military government suspended the contracts for the sale of opium, lottery, and
mint charges for coinage of money. Later on the urbana will be replaced by tax on real estate,
which became known as the land tax. The land tax was levied on both urban and rural real estates.
The problem with land tax was that land titling in the rural area was very disorderly, the appraising
of land value was influenced by political and familial factors, and the introduction of a taxation
system on agricultural land faced objections from the landed elite. Tax evasion was prevalent,
especially among the elites (Go, n.d.).

Figure 9.4 American Taxation

Source: https://www.investopedia.com/terms/t/tax_without_representation.asp (2020)

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) license taxes on firms dealing in alcoholic beverages and tobacco,
(2) excise taxes on alcoholic beverages and tobacco products,
(3) taxes on banks and bankers,
bankers,

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 (4) document stamp taxes.
(5) the cedula,
(6) taxes on insurance and insurance companies,
(7) taxes on forest products,
(8) mining concessions, tax on business and manufacturing, and
(10) occupational licenses.

The cedula went through changes in the new law as the rate was fixed per adult male, which
resulted to a great decline in revenues. In 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 and became a highly complex system that assigned a certain
tax to an industrial or commercial activity according to their profitability. The new Act also imposed
a percentage tax on sales payable quarterly. In 1913, the Underwood Simmons Tariff Act was
passed, resulting to reduction in the revenue of the government as export taxes levied on sugar
tobacco, hemp, and copra were lifted. To make up for the loss, then Governor General Francis
Burton Harrison urged that tax receipts be increased to make up for the loss. Minor changes were
made to the 1904 Internal Revenue Act such as the imposition of taxes on mines, petroleum
product and dealers of petroleum products and tobacco. New sources of taxes were introduced
later on. In 1914, an income tax was introduced in 1919, an inheritance tax was created, and in
1932, national lottery was established to create more revenue for the government However, these
new creations were not enough to increase government revenues (Go, n.d.).

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2.4 Taxation During the Commonwealth Period

Ybiernas (2003) states that the budget of the Philippine government during the American
period as a topic of inquiry has been crucial because, before the evaluation of the impact of
American rule in the Philippines can be made with accuracy, an analysis of its foundation should
be made.

Figure 9.5 Commonwealth Period

Source: https://prezi.com/v5szan5mwomc/commonwealth-period/ (2020)

Legislations were introduced to make the taxation system appear more equitable during
the Commonwealth. Income tax rates were increased in 1936, adding a surtax rate on individual
net incomes in excess of 10,000 pesos. Income tax rates of corporations were also increased.
In1937, the cedula tax was abolished, which appeared to be a progressive move; but in 1940 a
residence tax was imposed on every citizen aged 15 years old and on every corporation. In 1939,
the Commonwealth government drafted the National Internal Revenue Code, introducing major
changes of the new tax system, as follows (Ybiernas, 2003):

1. The normal tax of three percent and the surtax on income was replaced by a single
tax at a progressive rate.
2. Personal exemptions were reduced.
3. Corporation income tax was slightly increased by introducing taxes on inherited
estates or gifts donated in the name of dead persons.

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 4. The cumulative sales tax was replaced by a single turnover tax of 10% on luxuries.
5. Taxes on liquors, cigarettes, forestry products and mining were increased
6. Dividends were made taxable.

The introduced tax structure was an improvement of the earlier system introduced by the
Americans, but still remained inequitable. The lower class still felt the bulk of the burden of
taxation, while the upper class, the landed elite, the people in political positions, were able to
maneuver the situation that will benefit them more. The agriculture sector was still taxed low to
promote growth, but there was no incentive for industrial investment to take root and develop.
Finally, a common character of taxation during the American occupation in the Philippines was
that it was not used to diversify the economy or direct economic development, as some sectors
still carried the disproportionate share of the tax burden (Ybiernas, 2003).

World War II reached the Philippine shores, economic activity was put to a stop, and the
Philippines bowed to a new set of administrators, the Japanese. The Japanese military
administration in the Philippines during World War II immediately continued the system of tax
collection introduced during the Commonwealth, but exempted the articles belonging to the
Japanese armed forces. Foreign trade fell, and the main sources of taxation came from
amusements, manufactures, professions, and business licenses. As the war raged, tax collection
was a difficult task, and additional incomes of the government were derived from the sales of the
National Sweepstakes and sale of government bonds. The expenditure of the Japanese military
government grew greatly, and they issued military notes in order to cover the costs of the war
(Ybiernas, 2003).

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2.5 Fiscal Policy from 1946 to Present (Candelaria, 2018)

The impact of the war on the Philippine economy was effective disparate, as Manila, the
capital, was razed to the ground while the rest the Philippines was relatively untouched. But the
highly agriculture-based economy was disrupted. The United States may have declared the
Philippines independent, but, as the country needed rehabilitation funds from the United States,
the dependency of the Philippines to the Americans was an opportunity to be taken advantage by
the former colonial administrators The economic situation was so problematic that by 1949, there
was a severe lack of funds in many aspects of governance, such as the military and education
sectors. No efforts were made to improve tax collection, and the United States advised the
adoption of direct taxation. The administration of President Manuel Roxas declined the proposal
because it did not want to alienate its allies in Congress.

The impetus for economic growth came during the time of President Elpidio Quirino
through the implementation of import and exchange controls that led to import substitution
development. This policy allowed for the expansion of a viable manufacturing sector that reduced
economic dependence on imports. New tax measures were also passed, which included higher
corporate tax rates that increased government revenues—tax revenues in 1953 increased twofold
compared to 1948, the year when Pres. Quirino first assumed presidency.

While the succeeding presidencies of Magsaysay, Garcia, and Macapagal promised to

study the tax structure and policy of the country (through the creation of a Tax Commission in
1959 by means of Republic Act 2211) make way for a more robust and efficient tax collection
scheme, post-w fiscal policy remained regressive, characterized by the overburdening of lowest
classes while the landed elite who held business interests were Congress to ensure that taxes
will not be levied to them who belong to higher classes of society. The period of the post-war
republic also saw a rise in corruption. From1959 to1968. Congress did not pass any tax legislation
despite important changes in the economy, and the vested interests Filipino businessmen in
Congress will manifest in many instances such the rejection of taxes on imports. Indirect taxation
still contributed to the quarters of tax revenues, and the Omnibus Tax Law of 1969 did not increase
the ratio of income tax to general tax revenue. Collection of taxes remained poor, tax structure is

139
still problematic, and much of public funds were lost corruption, which left the government
incapable of funding projects geared toward development.

Under the Marcos authoritarian regime, the tax system remained regressive. During the
latter part of the Marcos years (1981-1985), the tax system was still heavily dependent on indirect
taxes, which made up 70% of total tax collection. The tax system also remained unresponsive.
Taxes grew at an average annual rate of 15% and generated a low tax yield. Tax effort, defined
as the ratio between the share of the actual tax collection in gross domestic product and
predictable taxable capacity, was at a low 10.7%.

As Corazon Aquino took the helm of the government after the EDSA Revolution, she
reformed the tax system through the 1986 Tax Reform Program. The aim was to improve the
responsiveness of the tax system, promote equity by ensuring that similarly situated individuals
and firms bear the same tax burden, promote growth by withdrawing or modifying taxes that
reduce incentives to work or produce, and improve tax administration by simplifying the tax
system and promoting tax compliance. A major reform in the tax system introduced under the
term of Aquino was the introduction of the value-added tax (VAT). The VAT law was signed in
1986 and put to effect in 1988. While it was a reliable source of revenue for the government, new
tax laws would reduce its reliability, as legislated exemptions grew. Along with tax reform came
the administrative reforms, such as the restructuring of the Department of Finance and its
attached agency. Bureau of Internal Revenue (BIR) through Executive Order 127. Tax collection
and tax audits were intensified, computerization was introduce and corruption relatively reduced,
which improved the trust in the BIR general. As a result of the tax reform of the Aquino
administration, both and revenue effort rose, increasing from 10.7% in 1985 to 15.4% in 1992.

Greater political stability during the administration of Fidel Ramos in 1992 allowed for
continued economic growth. The Ramos administration ventured into its own tax reform program
in 1997 through the Comprehensive Tax Reform Program, which was implemented to (1) make
the tax system broad-based, simple, and with reasonable tax rates; (2) minimize avoidance
allowed by existing flaws and loopholes in the system; encourage payments by increasing tax
exemptions levels, lowering highest tax rates, and simplifying procedure; and (4) rationalize the

140
grant tax incentives, which was estimated to be worth P31.7 billion in 1994. The VAT base was
also broadened in 1997 to include services, through Republic Act 7716.

The succeeding term of President Joseph Estrada in 1998 was too short to effect any change
in the tax system. His vice president Gloria Macapagal-Arroyo was swept to power through
another EDSA Revolution As president, she undertook increased government spending without
adjusting tax collections. This resulted to large deficits from 2002 to 2004. The government had
to look for additional sources of revenue, and in 2006, the Expanded Value Added Tax (E-VAT)
was signed into law as Republic Act 9337. This expanded the VAT base, subjecting to VAT energy
products such as coal and petroleum products and electricity generation, transmission, and
distribution Select professional services were also taxed. In February 2006, the VAT tax rate was
also increased from 10% to 12%.

As President Benigno Aquino III succeeded President Arroyo in 2010, he promised that no
new taxes will be imposed, and additional revenue would have to come from adjusting existing
taxes. The administration ventured into the adjustment of excise tax on liquor and cigarettes or
the Sin Tax Reform, motivations for which was primarily fiscal, public health, and social order
related considerations, Republic Act 10351 was passed, and government revenues from alcohol
and tobacco excise taxes increased. Collections from tobacco and alcohol in 2015 made up 1.1%
of the Gross Domestic Product, and the improvement in tax collection resulted to the Philippines
receiving a credit rating upgrade into investment grade status, The Sin Tax Reform was an
exemplar on how tax reform could impact social services, as it allowed for the increase of the
Department of Health budget (triple in 2015) and free health insurance premiums for the poor
people enrolled in Phil-Health increased (from P5.2 million in 2012 to P15.4 million in 2015).

The administration of the new president Rodrigo Duterte promised tax reform, particularly
in income taxes, as it vowed to lower income tax rates shouldered by working Filipinos, thus later
became the TRAIN law. The present income tax scheme of the country is the second highest in
Southeast Asia, and the current laws on income taxes were outdated, as they were drafted two
decades ago. The proposed tax reform also limit VAT exemptions and increase excise taxes on
petroleum products and automobiles. It is hoped that reforms in the country's tax policy will result

141
into the much-desired economic development that will be felt even by the lowest classes in
society.

Figure 9.6 TRAIN Law

Source: https://medium.com/@joycegemcanete/policy-analysis-on-r-a-10963-train-law-of-the-
philippines-d20f1d9e0870 (2019)

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 Assessment Task 9-1

True or False. Write true if the statement is true. Otherwise, write False in the space provided.
(10 Pts.)

_________ 1. The Power of Taxation is primarily a legislative function.

_________ 2. The Alipin of the pre-colonial period were exempted from paying taxes.
_________ 3. The payment of “cedula” during the Spanish period is by Family.
_________ 4. The tax called “Industria” during the Spanish Period was a tax on real
estate.
_________ 5. The Residence Tax was imposed on every Filipino in corporation who were
18 years old and above during the Commonwealth Period.
_________ 6. Pres. Quirino increased tax revenues by twofold when he first
assumed the presidency.
_________ 7. President Manuel Roxas declined direct taxation suggested by the
Americans after World War II.
__________8. The tax system during Marcos administration was regressive.
__________ 9. The Value Added Tax was first introduce during the Administration of
Pres. Arroyo.
_________ 10. The TRAIN Law of Pres. Duterte aimed to lower the income tax rates of
the Filipinos.

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 Assessment Task 9-2

Instruction. After reading this module on taxation, write a short essay on how do you describe
the system of taxation in the Philippines with regards to its specific sources of revenues from the
time we gain our independence from the Americans to the present time. You may use another
sheet but limited to one. (10 Points)

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 Summary

The Philippines prior to the arrival of the Spaniards were compose of different settlements
called the barangay. Each barangay was headed by a “datu”, to whom the native in each barangay
pay their tribute for protection. When Spaniards came, they started to collect taxes to support the
colony, several taxes and monopolies were established. The “buwis” (tribute), which could be paid
in cash or kind, with tobacco, chickens, produce, gold, blankets, cotton, rice, or other products
depending on the region of the country. Also there was a “bandala” an annual forced sale and
requisitioning of goods such as rice. Aside from Bandala”, there were other taxes collected by the
Spaniards such as Sanctorum Tax and Donatio de Zamboanga. Force labor was also a character
of Spanish colonial taxation and was required from the native Filipinos. Taxation in the Philippine
during Spanish colonial period was characterized as heavy burden for the Filipinos.

Taxation under the Americans aimed to make the economy self-sufficient by running the
government with the possible revenue and create surplus in the budget. The Americans initially
followed the Spanish system of taxation but made major modifications by 1903. The introduced
tax structure was an improvement of the earlier system introduced, but still remained un-equitable.
The Commonwealth government under the Americans drafted the National Internal Revenue
Code, introducing major changes of the new tax system.

The Independent Philippine Republic starting 1946, allowed many changes in the
Philippine system of taxation as provided for by different administration. Pres. Roxas Regime
rejected the advised of the United States in tax collection while Pres. Quirino Regime focus on
the implementation of import and exchange controls that led to the twofold increased of tax
revenue. Magsaysay, Garcia and Macapagal administration supported the creation and operation
of a Tax Commission to prevent corruption and facilitate tax collection. But indirect taxation still
contributed to three quarters of tax revenues. In the later part of Marcos administration, the tax
system was still heavily dependent on indirect taxes, which made up to 70% of total tax collection.
Taxes grew at an average annual rate of 15% and generated a low tax yield.

Pres. Corazon Aquino made a major reform in the tax system and introduced during her
term the Value Added Tax (VAT).-She reformed the tax system through the Tax Reform Program.

145
The VAT law was signed in 1986 and put to effect in 1988.-The tax reform of Aquino
administration, both tax and revenue effort rose, increasing from 10.7% to 15.4%. The Ramos
administration ventured into its own tax reform program in 1997 through the Comprehensive Tax
Reform Program and estimated to have contributed 531.7 billion pesos in 1994.

The succeeding term of President Joseph Estrada in 1998 was too short to constitute in
any change in the tax system. Pres. Arroyo undertook increased government spending without
adjusting tax collections. But the Expanded Value-Added Tax (E-VAT) was signed and the VAT
tax rate was increased from 10% to 12%.

Pres. Benigno Aquino administration ventured into the adjustment of excise tax and
increase the budget of the DOH and PhilHealth. Pres. Duterte’s administration supported and
implemented the Tax Reform for Acceleration and Inclusion (TRAIN) law and lowered income tax
rates shouldered by working Filipinos.-The tax reform law also seeks to limit VAT exceptions and
increase excise tax on petroleum products and automobiles.

146
 References

Candelaria, J. (2018) Readings in Philippine History, Quezon City, Rex Book Store Inc.
Cox, M. S. (2020) Taxation Definition, Purpose, Importance, & Types. (2020). Retrieved 2
December 2020, from https://www.britannica.com/topic/taxation
Cruikshank, B. (2020). Gaming the System: The Tribute System in the Spanish Philippines, 1565-
1884. Retrieved 2 December 2020, from
https://www.academia.edu/9452177/Gaming_the_System_The_Tribute_System_in_the_
Spanish_Philippines_1565_1884
Legal Dictionary (2020). Taxation. Retrieved 1 December 2020, from https://legal-
dictionary.thefreedictionary.com/taxation
Knolled, J. (1999) Principles of Agrarian Reform, Cooperative and Taxation, Mandaluyong
City: National Book Store.
Go, F. M. L. (n.d.). History of taxation in the Philippines. Lifted and modified from
https://www.scribd.com/document/289579370/History-of-Taxation in the Philippines

Hasina, H. (2010) the forced labor and tribute of the Filipinos during Spanish period Lifted and
modified from http://ezinearticles com/? The-Forced-Labor-and-Tribute-of-the-Filpinos-
During-Spaninh-Penodaid-5620267

Taxation. (n.d.) Collins Dictionary of Law. (2006). Retrieved December 1 2020 from https://legal-
dictionary.thefreedictionary.com/taxation

Utak Pinoy (2017). Essential characteristics of tax. Retrieved 2 December 2020, from
http://taxation-tax.blogspot.com/2017/04/essential-characteristics-of-tax.html

Ybiernas, V. (2003). The Philippine Commonwealth Government: In Search of a Budgetary

Surplus. Philippine Studies, 51(1), 96-124. Retrieved December 2, 2020, from
http://www.jstor.org/stable/42633638

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 MODULE 10
HISTORICAL RESEARCH

Introduction

This chapter focuses on applying the skills we have learned in the previous chapters in
writing history. Special attention will be given to doing online research. Library/archival research,
biographies/life history, and local/oral history. An additional discussion on interacting with history
through historical shrines and museums will also help us in appreciating the story of the past as
it comes to life through our own experiences in visiting and interacting with these learning spaces.

Learning Outcomes

At the end of this lesson, the student should be able to:

1. To manifest interest in local and cultural heritage;

2. To apply historiographical methods in writing the history of one’s locality or country;
3. To incorporate technology in the discipline of history; and
4. To appreciate the value of doing history to the present time.

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Lesson 1. Historical Research Online

Figure 10.1 Online Research

Source: https://www.blauw.com/en/client-cases/zoekgedrag-van-je-klant-begrijpen (n.d.)

Candelaria (2018) explains History Online as a digital resource that has provided
information about and for historians, particularly on history teachers, recent theses, and a list of
history libraries across the UK. We know this has been a valuable resource for many researchers.
Unfortunately, the original project website has had to be retired, as the software with which it was
built has become obsolete. We are now considering ways to remodel and repurpose a new
version of this resource, using current generation interactive web technology and addressing the
needs of historians into the 2020s. Let us start with the first tool that any student nowadays would
use to do research the Internet. It has increasingly become the primary mean by which anyone
would find any information that they need. With a single click, students are able to actor and tons
of available information. So much information, in fact, that it would be easy to get lost in all the
data available.

Cyberspace according to Technopedia (2020) refers to the virtual computer world, and
more specifically, an electronic medium that is used to facilitate online communication.

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Cyberspace typically involves a large computer network made up of many worldwide computer
subnetworks that employ TCP/IP protocol to aid in communication and data exchange activities.

Cyberspace is a great resource for research if you know how to use it properly. Remember
that just because information is available does not mean you should just get it and use it right
away-appropriating something, such as an idea, as yours is considered plagiarism, which is one
of the worst crimes in the academe. Treat anything you find online as a source and use the same
historical methods you have learned to analyze the data you get online.

A simple skill that will get you far in doing historical research online is knowing where to
look and how to look. Search engine websites such as Yahoo! (www.yahoo.com) or Google
(www.google.com) could lead you to a lot of sources with the right search strings. A search string
is a combination of words that you use to come up with relevant results and lead you to what you
are looking for. The more refined your search string is, the more definite and refined the results
will be. Google also provides its own customized platform for scholarly research, called Google
Scholar (www.scholar.google.com). You may use it to find electronic journal articles, materials
from institutional repositories, and book chapters from many different sources. It could be a good
starting point in building your research by providing you an overview of existing published material
for your topic. Google Books (www.books.google.com) also provides sources for scanned books,
where you may be able to read some chapters for free. This could be useful if you want to know
if a certain book would be useful to your research before going to a physical library to loan the
book or photocopy pages of it (Universal Class, n.d.).

Sometimes, a simple search online is all you need to find the data you need. And
most often, one of the first results that will come out will be pages from Wikipedia. Wikipedia is
the biggest open source encyclopedia in the whole of cyberspace. In 2017, it has 40 million
articles in 293 languages. Being an open source encyclopedia, anyone could contribute or edit
articles in the site, which makes some of the information in the site unreliable. Nonetheless,
Wikipedia provides a useful launch pad to sources that you may use for research. When you read
from Wikipedia, look at the linked citations in the articles, which could lead you to a source you
may use for your own research However, exercise caution in using this site, as many in the
academe frown upon research that utilize Wikipedia. As a practice, Wikipedia to gain a general

150
view of what you need to know so that you may be guided in looking for credible and reliable
sources that you need for your research (Universal Class, n.d.).

There are website that you may use to lately download scanned copies of books and other
materials for free, especially the book with expired copyrights and are in public domain. Project
Gutenberg (www.gutenberg.org) is the oldest digital library in the world, founded in 1971. It has
more than 50,000 items in its collection, which include many works concerning the Philippines,
such as the Doctrina Cristiana the first published book in the Philippines), the published
travelogues of foreigners who visited the Philippines such an Jagor, de Comyn, Virchow,
Foreman, and Worcester: Austin Craig's biography of Rizal, and all volumes of Blair and
Robertson's The Philippine islands: 1493-1898. Another online archive you may use is Internet
Archive (www.archive.org), an online library that originally sought to archive web history, but grew
later on to provide digital versions of other works. The archive contains 279 billion web page, 11
million books and texts, four million audio recordings, three million videos one million images and
100,000 software programs (Universal Class, n.d.).

The Philippine government websites (www.gov.ph) are starting to be enriched with

sources that may be used for historical research, especially on laws and other government
issuances that may be useful when doing topics of a more contemporary period. Websites of
newspapers, magazines, broadcasting stations, and other media outlets usually keep an archive
of their articles from a particular date. For older issues, you may have to find copies, either
digitized or physical copies, in the library (Candelaria, 2018).

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Lesson 2. Historical Research in Libraries and Archives

Figure 10.2 Library and Archive Research

Source: https://www.artgallery.nsw.gov.au/venues/library/(n.d.)

According to Torou, Katifori, Vassilakis, Lepouras & Halatsis (2011), Libraries and
historical archives (HAs) are regarded as the main repositories for preserving and maintaining
historical documents. Their documents may have originated from either primary or secondary
sources, and be maintained in the form of books (pages bound together), manuscripts, single
pages, photos, paintings, video etc. A source is characterized as primary if it has been created
during the period of interest, whereas secondary sources are those created later on and are based
on the analysis of primary sources. Students of history are usually expected to write historical
essay and or historical research paper, and this entails the election if data through primary
sources.

There an available primary sources on Philippine history online, however, much remains
to be digitize and made accessible to the public Libraries and archives still provide more variety
of sources in different formats such books journal articles, newspapers, magazines, photographs,
and even audio and video recordings. But shifting through all the materials available might prove
to be a daunting task for the unacquainted. Nowadays, libraries have forgone the tide and
antiquated card eating stem and have been using the digital version to catalog their holding called
the Online Public Game Catalog OPAC), sometimes simply the library Catalog. In this system,
instead of going through each entry on physical index cards, a simple with will yield the holdings

152
of the library related to what you are searching for. Searching by subject will give you list of
sources, primary and secondary, to aid you in creating preliminary biography that you may later
on access physically in the holdings of the library. A problem that could arise this way is when the
search yield to many results sifting through these may need me refined a string using more definite
keywords to limit the results. For example, "Philippine History as a search string would result in
hundreds, even thousands of materials. Limit it to particular keywords that focus on your topic,
such as "Philippine Revolution,” "Emilio Aguinaldo," "Declaration of Independence” and other
more defined strings (Torou et al., 2011).

A library catalog (or library catalogue) as defined by New World Encyclopedia (n.d.) is a
register of all bibliographic items found in a particular library or group of libraries, such as those
belonging to a university system spread out over several geographic locations. A bibliographic
item can be any information entity (e.g., books, computer files, graphics, realia, cartographic
materials, etc.), that is considered library material (e.g., a single novel in an anthology), or a group
of library materials (e.g., a trilogy), or linked from the catalog (e.g., a webpage) as far as it is
relevant to the catalog and to the users of the library. The catalog lists down all kinds of materials
available based on the subject used in the search. These could be books, journals, maps, and
other materials that fit what you might be looking for. Do not limit yourself to using books and
other published materials when you may be able to utilize other forms of sources. Materials that
may be too old to be physically handled may also be available in digital form or microfilm.

The National Library of the Philippines in Ermita, Manila provides a rich treasure trove of
materials for the student-researcher interested in Philippine history, especially in their Filipiniana
section. It has a valuable Rizaliana collection, several sets of Blair and Robertson's The Philippine
Islands, 1493-1898, rare Filipiniana books, Philippine Presidential Papers. and other materials
that are accessible to the public, especially to students. Research in archives may be a lot more
difficult and prove to be too advanced, but will provide you with many sources not available in the
usual libraries. The National Archives of the Philippines, also in Manila, is an agency of the
government mandated to collect, store, preserve, and make available records of the government
and other primary sources pertaining to the history and development of the Philippines. Most of
the materials here, especially for the years of Spanish colonialism, are in their original language
and may not be accessible to college students. But other materials may be useful, and it would
not hurt to ask assistance from the staff in the archives (Torou et al., 2011).

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 The libraries in the University of the Philippines in Diliman, Quezon City have holdings that
could also be useful in research. The collections particularly in the Main Library in Gonzales Hall
are rich in resources especially the Filipiniana section, serials, theses, and dissertations. Other
university libraries are also accessible to the public. The Ateneo de Manila University in Quezon
City holds the American Historical Collection a rich source for the American period in the
Philippines. The University of Santo Tomas in España, Manila also has collections from the
sixteenth century, owing to the fact that it is the oldest Catholic university in the country and is a
historic site in itself. Private libraries and institutions also have archives that may be used for
research. The Family History Center at the Church of Jesus Christ of Latter-Day Saints is a
generous resource for research on genealogies. The Chinben See Memorial Library in Kaisa-
Angelo King Heritage Center offers resources on Chinese and Filipino-Chinese in the Philippines
and in Southeast Asia. The Archdiocesan Archives of Manila has immense Church data sources.
Your city or town may have its own local archives, museum, or public library where you may
access primary sources and other materials for your research (Torou et al., 2011).

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Lesson 3. Life Histories and Biographical Research

Figure 10.3 Biographical Research

Source: https://www.pinterest.ph/pin/467248530061716085/ (n.d.)

Biographical research as defined by Zinn (2004) is a wide field of different approaches

und research strategies with blurred boarders and overlapping areas. Therefore it seems to be
useful to orient oneself in this jungle of empirical strategies and conceptual ideas. Since it is
impossible to give an exhaustive overview I sort out specific approaches of (biographical)
research which have a comparable clear theoretical-conceptual background and a developed
empirical instrument. It is not necessary that one follows a specific approach absolutely, rather
these approaches are examples to illustrate different strategies which could be modified for your
own purposes or give you new perspectives how to modify your own approach.

The biographical research is concerned with the reconstruction of life histories and the
constitution of meaning based on biographical narratives and documents. The material for
analysis consists of interview protocols (memorandums), video recordings, photographs, and a
diversity of sources. Individuals' influence can span centuries and generations. Individuals can
also influence large spaces and many places. For example, Jesus Christ as an individual,
influenced the whole world. The faith and the religion that He started also launched warn, created
civilizations, lasted for many centuries, and persist up to the present, Jose Rizal, on the other
hand, influenced many generations of Filipinos. His novels inspired radical Filipinos to fight the
colonizers, and his death was seen as the tipping point of the revolution. However, his influence

155
was limited to the Philippines. These examples are cities of exceptional individuals. History has
proven that their lives, their exploits, and their legacies had a huge impact in the society where
they belonged. Nevertheless, the writing of life history should not be limited to great individuals
like heroes, prophets, or world leaders. Ordinary individuals should also be able to locate
themselves in the pages of history. One should see himself as a part of a larger history and not
as a separate and remote entity unaffected by what is happening around him. Doing life histories
should be accompanied by locating the life of the individual in the larger social life (Zinn, 2004).

Indeed, people's interest in history can be perked up once they realize that their lives can
be plotted alongside the trajectory of history of a larger nation, society, or even local community.
There is after all. a mutual constitution between history and biography. However, doing library is
not an easy task. The m archer should be able to identify different factors that affected the life of
the person as he is trying to study. Some social scientists would lament that studying individuals
tend to be more complete than studying cities Individuals are distinct, unique, and dynamic. The
life historian or the biographer should identify aspect of the individual's life in order to properly
historicize his life. For example, studying the life of Jose Rizal does not only require looking at big
events in his life that affected the nascent nation, like the publication of his novels, his exile to
Dapitan, or his execution in Bagumbayan. A more thorough understanding of Rizal's life
necessitate looking at different Aspects of his life that affected his persona Examples are his
family, his education, his peers his travels, and even his affections In relation to this, one should
also look at the context where Rizal existed. It is worthwhile to ask, for example, about Rizal'
hometown. What were the characteristic of Calamba, Laguna in the nineteenth century. What was
the most common livelihood in that town? Was it a rich progressive municipality? What was the
terrain like? Was it an agricultural locality? These questions will give context to Rizal's childhood
and family (Zinn, 2004).

Speaking of family, doing a life history of an individual will also lead to questions about
his family and genealogy. Indeed, family is an important aspect of an individual. It determines the
person's socioeconomic status, religious belief, character, interests, and values. In the same
example, getting to know Rizal's family and genealogy would tell us about Rizal's socio-economic
status. Such will answer other questions about Rizal, like How did he afford to study in good
schools in Manila even though he was an indio? What were his interests in the Calamba hacienda
incident? Who instilled upon him the value of education? Who was his greatest influence? And
so on. Institutions where the individual belonged should all be looked at in studying his life history.

156
If the family and the community where he belonged will give us clues about his early life, the latter
stages of his life can be understood with certain activities and learning that he had as he affiliated
in different institutions like schools, organizations, fraternity, church, and interest groups. In the
case of Rizal, for example, one can learn a lot about the development of his ideas by knowing the
kind of education taught at the Universidad de Santo Tomas and Ateneo Municipal. His political
opinions and biases shaped his work with the Propagandistas in Europe and in his stint in La
Solidaridad Institutions, indeed, are not only shaped by individuals Institutions also shape
individuals (Zinn, 2004).

Other aspects that may be studied in order to come up with a deeper life history are sector,
ethnic group and culture. Zooming out to the national history of the country where that individual
identifies with is also helpful. Understanding these seemingly ordinary aspects of an individual's
life would provide historians insightful information that will allow him, not just to; simply state facts
about the individual but also to make sense of these facts and establish connections about
different aspects of the individual's life in order to understand the person that he has become
(Zinn, 2004).

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Lesson 4. Doing Local and Oral History

Figure 10.4 Oral Research

Source: https://goodfaithmedia.org/its-time-for-white-people-to-listen-to-african-americans/(2020)

Local history according to Kammen and Wilson (2012) is the study of history in a
geographically local context and it often concentrates on the local community. It incorporates
cultural and social aspects of history. Historic plaques are one form of documentation of significant
occurrences in the past and oral history on the other hand enables people to share their stories
in their own words, with their own voices, through their own understanding of what happened and
why. With careful attention to preserving our sound recordings, the voices of our narrators will
endure to speak for them when they are gone.

The history subjects and courses usually taught to students in schools are Philippine
history, world history, and history of Asia. The coverage is always expansive and taught in broad
strokes of historical periods, of large spaces, and of prominent personalities. Little is known about
the sub-discipline of local history. Local history is the study of the history of a particular community
or a smaller unit of geography. Debates, however, continuously persist on the definition of this
subdiscipline, particularly in subject of its study. Does local history study local communities? Local
institutions? Local croups? Local hero? In recent studies, local history tends to cover all of these
topic. Local historians study the history of local institutions like churches. They also study the local
economies, local heroes and local events. Local history, thus, i also a broad and dynamic field of
inquiry that aims to have an in depth understanding of a certain locale.

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 The most compelling question, however, is why study and do local history? In the first
chapter, we discussed how history could serve as a repository of collective memory. Such
memory is important in forging of national unity through identification with a common collective
past. Nevertheless, nationalism. like other ideologies, when taken into extreme can produce the
most horrendous of human tragedies. The atrocities of the Second World War that killed six million
Jewish people in Europe were perpetrated by an extreme nationalist rhetoric propagated by Nazi
Germany. Totalitarian states at present, like the North Korea, also use nationalism in justifying
the dictatorial and anti-democratic character of the country. In these senses of extreme
nationalism, history is being used by states in forms of official national history to rally the people
behind them (Course Hero, n.d.).

Local history can serve as a balancer of these tendencies by showing the peculiarities in
certain locales in a particular nation, region, or continent. Studying local history can provide new
and alternative interpretations on the different aspects of a nation's history. Local history also
facilitates a historical narrative emanating from the people. Historians call this the history from
below. Ultimately, studying local history shall provide new provisions and perspectives on the
already established national history. What used to be a generalizing narrative of the nation would
start to recognize certain nuances and uniqueness in the experience of people coming from
different localities in the nation. Thus, local history is not just aimed at opposing the discourse in
the national histories but is also a tool of enriching these national narratives.

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Lesson 5. Interacting with History through Historical Shrines
and Museums

Figure 10-4. Shrine and Museum Research

Source:https://commons.wikimedia.org/wiki/File:Lapu-Lapu_Monument,_Rizal_Park,_Manila.jpg
(2020)

Lewis (2020) defines museum as an institution committed to preserving and

understanding the primary tangible evidence of humankind and the world he lived in. In its
preserving of this primary evidence, the museum differs with which it has often been compared,
for the items housed in a museum are mainly unique and constitute the raw material of study and
research. They are removed in time, place, and situation from their original context, and they
communicate directly to the observer in a way not possible through other media. Museums have
been established for a diversity of purposes: to serve as recreational areas, scholarly locations,
or educational resources; to contribute to the value of life; to attract tourism; to promote civic pride
or nationalistic endeavor; or even to transmit overtly ideological concepts. Given such a variety of
purposes, museums reveal remarkable diversity in form, content, and even function. Yet, despite
such diversity, they are bound by a common goal: the preservation and interpretation of some
material aspect of society’s cultural consciousness.

Zerrudo (n.d.) expounds that “mouseion” of the Greeks laid the fundamental concept for
a “museum” as a place for education and enjoyment since its first creation in their society long
time ago. Throughout the centuries, the museum concept transformed in purpose and practice
according to different societal context. Museum development in the Philippines in the past ninety-

160
eight years was conditioned by various societal and environmental factors. A government edict
was instrumental in the establishment of a national museum at the turn of the century. The war
years destroyed historic buildings that housed valuable collections and almost obliterated
Philippine material culture. Private initiatives through personal and corporate collections enriched
heritage stewardship. The Martial Law period encouraged high art and started a museum fever
all over the country. In recent years, community museums emerged with the realization that
museums are effective sources of education, entertainment and empowerment.

Historical shrines and museum serve as portals to the past. But one must also take note
that visiting a museum entails preparation. In the course of your study, you are bound to visit one
or two of these sites. Once you know what you will be visiting, it is essential to do a background
reading on the place you will visit so that you may know what to expect and you can situate the
importance of the place you will be visiting in the national historical narrative. For example, a visit
to the Rizal Shrine in Calamba Laguna, will be more enriching if you are able to do a little reading
about Jose Rizal's early life. Upon arriving in the historical shrine or museum, one thing that you
can do is to look for the historical marker. These markers put up by the National Historical
Commission of the Philippines (NHCP, or formerly National Historical Institute or NHI) provide the
basic details on what makes a certain site historical These markers ensure that the site where it
is located is indeed, of historical and cultural value to the nation (Zerrudo, n.d.)

Shrines and museums are a lot more interactive now, aided by the available technology.
Take the chance and participate in these interactive opportunities to experience history firsthand.
Watch the videos, listen to the sounds, and enjoy the experience. This is also a great chance to
analyze the artifacts since artifacts are also texts that are open for reading, interpretation,
criticism, and evaluation.

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Types of Museums

There are different types of museums. Here are some of them:

Archaeology museums. They display archeological artifacts. They can be open-air museums or
they can exhibit items in a building.
Art museums. Also known as art galleries. They are spaces for showing art objects, most
commonly visual art objects as paintings, sculpture, photography, illustrations, drawings,
ceramics or metalwork.
Encyclopedic museums. They are usually large institutions and they offer visitors a wide variety
of information on many themes, both local and global.
Historic house museums. A house or a building turned into a museum for a variety of reasons,
most commonly because the person that lived in it was important or something important
happened in it. House is often equipped with furniture like it was in the time when it was used.
History museums. They collect objects and artifacts that tell a chronological story about particular
locality. Objects that are collected could be documents, artifacts, archeological findings and other.
They could be in a building, historic house or a historic site.
Living history museums. Type of a museum in which historic events are performed by actors to
immerse a viewer and show how certain events looked like or how some crafts were performed
because there is no other way to see them now because they are obsolete.
Maritime museums. Specialized museums for displaying maritime history, culture or archaeology.
Primarily archaeological maritime museums exhibit artifacts and preserved shipwrecks recovered
from bodies of water.
Military and war museums. Museums specialized in military histories. Usually organized from a
point of view of a one nation and conflicts in which that country has taken part. They collect and
present weapons, uniforms, decorations, war technology and other objects.
Natural history museums. Usually display objects from nature like stuffed animals or pressed
plants. They educate about natural history, dinosaurs, zoology, oceanography, anthropology,
evolution, environmental issues, and more.
Open-air museums. Characteristic for exhibiting outdoors. Exhibitions consist of buildings that
recreate architecture from the past. First opened in Scandinavia near the end of the 19th century.
Science museums. Specialized for science and history of science. In the beginning they were
static displays of objects but now they are made so the visitors can participate and that way better
learn about different branches of science. (History of Museums, 2020)

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Table 10.1 List of Museums in Metro Manila and Southern Luzon (List of Museums - Museums
of the Philippines, 2020)

Museums in Metro Manila

Aerospace Museum of P.A.F. - Military / Aviation • Villamor Air Base, Pasay City
Armed Forces Museum - Military • Camp Aguinaldo, Quezon City
Angono Petroglyphs Site - Archeological • Binangonan, Rizal
Museum
Apolinario Mabini Shrine - Historical • PUP Campus, Sta. Mesa, Manila
Manila
Archdiocese of Manila - Religious • Intramuros, Manila
Museum
Ateneo Art Gallery - Art • Ateneo University, Quezon City
Ayala Museum - Art / Cultural • Ayala Center, Makati City
Bagumbayan Museum - Historical • Intramuros, Manila
Bahay Nakpil-Bautista - Historical • Quiapo, Manila
Bahay Tsinoy - Historical / Ethnological • Intramuros, Manila
Bamboo Organ Museum - Religious • Las Piñas City, Metro Manila
Bantayog ng mga Bayani - Historical • Diliman, Quezon City
Museum
BSP Money Museum - Cultural / Historical • Malate, Manila
Bayanihan Folk Arts Museum - Cultural / Ethnological • Phil. Women's University, Makati City
Casa Manila Museum - Historical • Intramuros, Manila
Casa Santa Museum - Special Interest • Antipolo City, Metro Manila
(Christmas)
CCP Museum - Cultural / Ethnological • CCP Complex, Pasay City
Co Tec Tai Medical Museum - Medicine • Pasay City
GSIS Museum - Art • Pasay City
H. Otley Beyer Museum - Anthropology • Univ of the Phil, Diliman, Quezon City
Iglesia Ni Cristo Museum - Religious • Diliman, Quezon City
Jorge B. Vargas Museum - Art / Historical • Univ of the Phil, Diliman, Quezon City
Jose P. Laurel Memorial - Historical • Roxas Boulevard, Manila
Museum

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LVN Museum - Special Interest • Cubao, Quezon City
(Cinema)
Lopez Museum - Art / Historical • Ortigas Center, Pasig City
Malacañang Presidential - Historical • Malacañang Palace, Manila
Museum
Marikina Belen Museum - Special Interest - • Barangay Sta. Elena, Marikina City
Christmas
Marikina Doll Museum - Community • Barangay Sto. Nino, Marikina City
Marikina Miniature Museum - Special Interest - • Barangay Sta. Elena, Marikina City
Miniatures
Marikina Shoe Museum - Special Interest - Shoes • Barangay San Roque, Marikina City
Metropolitan Museum of - Art / Historical • Roxas Boulevard, Pasay City
Manila
Mind Museum - Children / Science • Bonifacio Global City, Taguig
Museo ng Katipunan - Historical • San Juan, Metro Manila
Museo Pambata ng Maynila - Children / Science • Ermita, Manila
Museo ng Makati - Historical • Makati City
Museo Valenzuela - Historical • Marulas, Valenzuela City
Museum of Political History - Historical • Ermita, Manila
National Museum of the - Art / Cultural / Historical • Rizal Park, Manila
Philippines
Pambansang Museo ng - Special Interest - • Cubao, Quezon City
Pelikula Cinema
Philippine Science Heritage - Science • Bicutan, Taguig
Center
Postal Museum and Library - Philatelic • Liwasang Bonifacio, Manila
Rizal Shrine and Museum - Historical • Intramuros, Manila
San Agustin Church Museum - Religious • Intramuros, Manila
UST Museum of Arts & - Art / Cultural / Natural • University of Sto. Tomas, Manila
Sciences History
Veterans Federation Museum - Historical • Fort Bonifacio, Taguig City
Yuchengco Museum - Art • Makati City, Metro Manila

164
 SOUTHERN LUZON
AERA Memorial Museum (Villa Escudero • Historical / Cultural San Pablo City, Laguna
Museum)
Apolinario Mabini Shrine Tanauan • Historical Tanauan, Batangas
Arella-Suguitan Museum • Community Lopez, Quezon
Bahay Laguna • Community Magdalena, Laguna
Baldomero Aguinaldo Shrine • Historical Home Binakayan, Kawit, Cavite
Bonifacio Trial House • Historical Home Maragondon, Cavite
Cavite City Library & Museum • Community / Historical San Roque, Cavite City
Emilio Aguinaldo Shrine • Historical Kawit, Cavite
Galleria Taal • Special Interest Taal, Batangas
(Photography)
IRRI Riceworld Museum • Agricultural Los Baños, Laguna
Jose Rizal Shrine Calamba • Historical Home Calamba, Laguna
Leon Apacible Landmark • Historical Home Taal, Batangas
Mangyan Heritage Center • Ethnological Calapan City, Mindoro
Oriental
Marcela Agoncillo Landmark • Historical Home Taal, Batangas
Miguel Malvar Landmark • Historical Sto. Tomas, Batangas
Museo de Lipa • Community / Local Lipa City, Batangas
history
Museo Puntong Batangan • Community / Batangas City, Batangas
Ethnological
Nagcarlan Underground Cemetery and • Historical Nagcarlan, Laguna
Museum
San Jose Church Museum • Religious San Jose, Batangas
Tanauan City Museum • Community / Cultural Tanauan City, Batangas
UPLB Sining Makiling Gallery • Art Los Baños, Laguna

Former Senator Loren Legarda quoted “Museums are vessels in such a way that they
house our historical, scientific, artistic, and cultural artifacts and treasures for everyone to
appreciate, study, and understand. They are repositories of the people’s skills, talents,

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knowledge, and ways of life in the past that we need to preserve and pass on to future
generations. Museums are the best places to go for anyone who wants to deepen their knowledge
and interest in our history, culture, and arts,” (Philippine information Agency Article, 2019)

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 Assessment Task 10-1

My Life History. Write your autobiography using primary sources. Attach a picture copy of the
primary sources you used in writing your autobiography. (10 Points)
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______________________________________________________________________________
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Assessment Task 10-2

Recall your past experience during a visit on a local historical shrine, historical landmark,
ancestral houses, old churches and buildings or a museum. Write a reflection on the said visit.
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 Summary

History Research involves developing an understanding of the past through the

examination and interpretation of evidence. Evidences that exist from resources available for
historical research. These may exist in the form of texts, physical remains of historic sites,
recorded data, pictures, maps, artifacts, government websites and cyberspace such as Yahoo,
Google Wikipedia so on. The historian’s job is to find evidence, analyze its content and biases,
corroborate it with further evidence, and use that evidence to develop an interpretation of past
events that holds some significance for the present.

Libraries and historical archives (HAs) are regarded as the main repositories for
preserving and maintaining historical documents. Their documents may have originated from
either primary or secondary sources, and be maintained in the form of books (pages bound
together), manuscripts, single pages, photos, paintings, video etc.

Biographical research as defined by Zinn (2004) is a wide field of different approaches

und research strategies with blurred boarders and overlapping areas.

Local history is the study of history in a geographically local context and it often
concentrates on the local community. It incorporates cultural and social aspects of history.

Museum as an institution is committed to preserving and understanding the primary

tangible evidence of humankind and the world he lived in. In its preserving of this primary
evidence, the museum differs with which it has often been compared, for the items housed in a
museum are mainly unique and constitute the raw material of study and research.

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 References

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