TAXES IMPOSED BY THE SPANISH GOVERNMENT IN THE PHILIPPINES

Taxation during the Spanish period was compulsory (or mandatory). 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

Taxes during the Spanish period in the Philippines (Boncan, 2016)

1. Tributo- was a general tax paid by the Filipinos to Spain which amounted to
eight reales.
Those who were required to pay the tribute:
18 to 50 years old males
The carpenters, bricklayers, blacksmiths, tailors, and shoemakers
Town workers such as those in road construction, and those whose is
public in nature.
2. Sanctorum – was a tax in the amount of 3 reales. These were required for
the cost of Christianization
3. Donativo- was the tax amount of half real for the military campaign of the
government against the Muslims.
In the years later, however, the amount collected from donativo was
almost exclusively used for the Spanish fort in Zamboanga.
4. Caja de comunidad – was 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.
5. Servicio personal or polo y servicios- was a forced labor during the
Spanish period in the Philippines. As a practice, it was employed by Spanish
colonizers for over 250 years, which required forced labor of all Filipino males from 16
to 60 years of age for 40-day periods.

REVOLTS AGAINST THE TRIBUTE

Cagayan and Dingras Revolts (1589)- occurred in Luzon in the present-day
provinces of Cagayan and Ilocos Norte in 1589.
- The first native revolts against the hated tribute and the corrupt tribute
collector
Agustin Sumuroy’s Revolt (1649-1650)- In the town of Palapag today in
Northern Samar, Agustin Sumoroy, a waray, and some of his followers rose in
arms on June 1, 1649 over the polo y servicio or forced labor system being
undertaken in Samar.
Francisco Maniago’s Revolt (1660- 1661) – was an uprising in Pampanga
during the 1660’s named after its leader, Francisco Maniago, a Kapampangan.
Maniago’s Revolt was the start of bloodier revolt in Pampanga.
Andres Malong Revolt (1660-1661) - Malong was the Maestro de Campo of
Binalatongan, now San Carlos City, Pangasinan, in the 1660s was coaxed by
Maniago to revolt against the abuses. He heeded the call of Maniago and led the
people of Pangasinan to take up arms against the Spaniards.

TAX REFORM OF 1884

- one of the good reforms introduced in the 19 th century was provided by the
Royal Decree of March 6, 1884. These tax reforms contained two important
provisions: (1) abolition of the hated tribute and its replacement of the cedula
tax, and (2) reduction of the 40-day annual forced labor (polo) to 15 days.
The Cedulas Personales- was first issued based on the Royal decree on March
6, 1884. All men and women residents of the islands were required to obtain a
cedula.