TAXATION

DURING THE
SPANISH PERIOD
2 REASONS FOR TAXATION:

• As recognition of Spain’s sovereignty over

the colonies; and

• To defray the expenses of pacification and

governance, thereafter.
TYPES OF TAXES
1. TRIBUTE / TRIBUTO
General tax paid by the Filipinos to Spain.
8 Reales

(a) 18-50 years old males

(b) carpenters, bricklayers, blacksmiths, tailors, and
shoemakers
(c) Town workers such as those in road construction, and
those whose is public in nature.
TYPES OF TAXES
2. SANCTORUM
3 Reales

Cost of Christianization : construction of churches and the

purchase of materials for religious celebrations
TYPES OF TAXES
3. DONATIVO
 Half real

 For the military campaign of the government against the

Muslims.
TYPES OF TAXES
4. CAJA DE COMUNIDAD
 1 real

 For the expenses of the town in the construction of

roads, repair of bridges, or the improvement of public
buildings.
TYPES OF TAXES
5. SERVICIO PERSONAL / POLO Y
SERVICIOS
 Form of forced labor

 All able-bodied males, 16-60 years old were required to

work in the construction of bridges, churches, and galleon
ships (polista).

 They can only be freed from forced labor when they pay
a falla or fine.
REVOLTS AGAINST
THE TRIBUTE
REVOLTS AGAINST THE TRIBUTE
1. Cagayan and Dingras Revolts (1589)

• Occurred in the provinces of Cagayan and Ilocos Norte.

• Triggered by the alleged abuse of tax collectors, including
the collection of high taxes.
• 6 tax collectors were killed.
• The first native revolt against the hated tribute.
REVOLTS AGAINST THE TRIBUTE
2. Agustin Sumuroy’s Revolt (1649-1650)

• Agustin Sumuroy, a Waray from Northern Samar

• Fought over the polo y servicio being started in Samar.
• Triggered when the town mayors sent the Warays to the
shipyards in Cavite for forced labor.
• Parish priest of Palapag was murdered.
• The revolt spread to Cebu, Masbate, Camiguin, Bicol,
Camarines, Albay, Zamboanga, and Surigao.
• Agustin Sumuroy was executed on June 1650.
• David Dula continued the quest but was captured and
executed.
REVOLTS AGAINST THE TRIBUTE
3. Francisco Maniago’s Revolt (1660-1661)

• Francisco Maniago, a Kapampangan.

• Against the tribute, forced labor, and rice exploitation
• Worked for eight months but were not paid for their labor
and for the rice purchased from them.
• They set their campsite on fire and the fight ensued.
REVOLTS AGAINST THE TRIBUTE
4. Andres Malong Revolt (1660-1661)

• Malong, Maestro de Campo of San Carlos City,

Pangasinan
• Was persuaded by Maniago to revolt against Spaniards.
• Initially assisted many Spaniards in governing the towns
but abandoned it when the war broke out in Pampanga.
• Proclaimed himself King of Pangasinan.
 Tax reform of 1884
• Royal Decree of March 6, 1884
• The Cedulas Personales - all men and women over 18
years old were required to obtain a cedula.
• 2 important provisions:
• (a) abolition of the hated tribute and its replacement of
cedula tax
• (b) reduction of the 40-day annual forced labor to 15 days.
• Exceptions: Chinese for paying the remontados d
infieles, natives and colonists of the archipelago of Jolo
and islands of Balabac and Palawan.