TAXATION DURING THE

SPANISH PERIOD
TAXES IMPOSED BY THE SPANISH
GOVERNMENT IN THE PHILIPPINES
TAXES DURING THE SPANISH PERIOD WAS COMPULSORY. ALL THE
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.
2. To defray the expenses of pacification (The act of forcibly suppressing
hostility within the colonies) and governance, thereafter.
TRIBUTO
TRIBUTO WAS A GENERAL TAX PAID BY THE FILIPINOS TO
SPAIN WHICH AMOUNTED TO EIGHT REALES. THOSE WHO
WERE REQUIRED TO PAY THE TRIBUTO THE:
A. 18 TO 50 YEARS OLD MALES
B. THE CARPENTERS, BRICKLAYERS, BLACKSMITHS,
TAILORS AND SHOEMAKERS
C. TOWN WORKERS SUCH AS THOSE IN ROAD
CONSTRUCTION, AND THOSE WHOSE IS PUBLIC IN
NATURE.
SANCTORUM
SANCTORUM WAS A TAX IN THE AMOUNT OF 3
REALES. THESE WERE REQUIRED FOR THE COST OF
CHRISTIANIZATION, INCLUDING THE
CONSTRUCTION OF THE CHURCHES AND THE
PURCHASE OF MATERIALS FOR RELIGIOUS
CELEBRATIONS
DONATIVO
DONATIVO WAS THE TAX IN THE AMOUNT OF
HALF REAL FOR THE MILITARY CAMPAIGN OF THE
GOVERNMENT AGAINST THE MUSLIMS. IN THE
LATER YEARS, HOWEVER, THE AMOUNT COLLECTED
FROM DONATIVO WAS ALMOST EXCLUSIVELY USED
FOR THE SPANISH FORT IN ZAMBOANGA.
CAJA DE COMUNIDAD
CAJA DE COMUNIDAD WAS A TAX COLLECTED IN THE AMOUNT
OF 1 REAL FOR THE INCURRED EXPENSES OF THE TOWN IN THE
CONSTRUCTION ROADS, REPAIR OF BRIDGES, OR THE
IMPROVEMENT OF PUBLIC BUILDINGS.
SERVICIO PERSONAL
POLO Y SERVICIO IS THE SYSTEM OF FORCED LABOR WHICH EVOLVED
WITHIN THE FRAMEWORK OF THE ENCOMIENDA SYSTEM, INTRODUCED INTO
THE SOUTH AMERICAN COLONIES BY THE CONQUISTADORES AND CATHOLIC
PRIESTS WHO ACCOMPANIED THEM. IT WAS PRESENT IN ALMOST ALL OF THE
SPANISH COLONIAL GOVERNMENT AROUND THE WORLD, POLO Y SERVICIO
IS THE FORCED LABOR FOR 40 DAYS OF MEN RANGING FROM 16 TO 60 YEARS
OF AGE WHO WERE OBLIGATED TO GIVE PERSONAL SERVICES TO COMMUNITY
PROJECTS. ONE COULD BE EXEMPTED FROM POLO BY PAYING THE FALLA
(CORRUPTION OF THE SPANISH FALTA, MEANING "ABSENCE), A DAILY
FINE OF ONE AND A HALF REAL.
REVOLTS AGAINST TRIBUTE
There are several revolts that are against the implementation of tax by
the Spanish Authorities.
CAGAYAN AND DRINGRAS REVOLTS
(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. It
began when six tax collectors who had arrived from Vigan were killed
by the natives Governor-General Santiago de Vera sent Spanish and
Filipino colonial troops to pacify the rebels. The rebels were eventually
pardoned and the Philippine tax system reformed.
 SUMUROY'S REVOLT
In the town of Palapag today in Northern Samar, Agustin Sumuroy, a Waray, and some of his
followers rose in arms on June 1, 1640 over the polo y servicio or forced labor system being
undertaken in Samar. This is known as the Sumuroy Revolt named after Agustin Sumuroy
The government in Manila directed that all natives subject to the polo are not to be sent to
places distant from their hometowns to do their forced labor. However, under orders of the
various town alcaldes, or mayors. The Waray were being sent to the shipyards of Cavite to do
their polo y servicio, which sparked the revolt. The local parish priest of Palapag was murdered
and the revolt eventually spread to Mindanao Bicol and the rest of the Visayas, especially in
places such as Cebu. Masbate. Camiguin, Zamboanga, Albay, Camarines and parts of northern
Mindanao, such as Surigao. A rebel government was successfully established in the mountains
of Samar .
The defeat, capture and execution of Sumuroy in June 1650 delivered a big setback to the
revolt. His trusted co conspirator David Dula sustained the quest for freedom with greater vigor
but in one of a fierce battles several years later, he was wounded, captured and later executed
in Palapag. Northern Samar by the Spaniards together with his seven key lieutenants
 MANIAGO’S REVOLT
The Maniago Revolt was an uprising in Pampanga during the 1660s
named after its leader. Francisco Maniago, during that time, Pampanga
drew most of the attention from the Spanish religious orders because of
its relative wealth They also bore the burden of more tribute, forced labor,
and rice exploitation. They were made to work for eight months under
unfair conditions and were not paid for their labor and for the rice
purchased from them. Their patience was put to the limit and they
signified their intention to revolt by setting their campsite on fire. The fight
soon began and because the Spaniards were busy fighting against the
Dutch, they were badly depleted by the Kapampangans. The Maniago
revolt was the start of a much bigger and even bloodier revolt in
Pangasinan. This battle was led by a man named Andres Malong who had
heeded the call of Maniago to revolt against the Spaniards.
 MALONG’S REVOLT
Andres Malong was the maestro de campo of Binalatongan, now San
Carlos City. Pangasinan in the 1660s. He assisted many Spaniards in
governing different towns in Pangasinan, and as such, had learned and
was trained to use force and cruelty. He hoped of being the King of the
province, however, set this plan aside when a war, led by Francisco
Maniago, broke out in Pampanga Malong started his campaign in a
small barangay called Malunguey, but failed h`aving the same condition
as in Pampanga led the people in Pangasinan to take up arms against
the Spaniards. It spread like wildfire Pangasinan Because of his success,
he proclaimed himself King of Pangasinan.
THE 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.
1. Abolition of the hated Tribute and its
replacement of Cedula Tax and
2. Reduction of the 40-day annual forced labor
(polo) to 15 days.
CEDULA PERSONALES
Cedulas were first issued based on the Royal Decree on March 6, 1884. All men and women residents of the
island- Spaniards, foreigners, and natives-who were over 18 years old were required to obtain a cedula. The only exceptions
were the Chinese, who paid another poll tax, the remontados d infieles, that were not subject to local administration, and
the natives and colonist of the archipelago of Jolo and of the islands of Balabac and Palawan.
All in all, there were 16 different classes of cedulas. Originally, there were g classes taxed, the rates of
Taxes ranged from 150 to 25 Pesos, and a tenth, grantis, for priest, soldiers and privileged classes.
CEDULA PERSONAL