Lesson 2: Taxation During the Spanish Period

Polista

16- 60 y/o who work in construction of bridges, churches and galleon ships.

The Cedulas Personales

All over 18 year old were required to obtain cedula.

Servicio personal

Also called polo y servicios was a formed of 40 days forced labor.

Royal and Supreme Council of the Indies

Colonial laws on taxation were made by...

Andres Malong Revolt (1660-1661)

Experienced same abuses of Maniago. Hoped to be the King of Pangasinan.

Recopilacion de leyes de los reynos de las Indias

For volume collection of laws relating to the indies, which was published in Madrid in 1861.

David Dula

He continued the quest of Agustin Sumuroy, but was wounded in one of the fierce battles he fought.

Agustin Sumuroy's revolt (1649-1650)

He was a Waray from Northern Samar, together with his followers rose in arms against Polo y Servicio.

Taxation

It was compulsory. All spanish colonies were required to pay taxes.

1884

Number of days was lowered to 15 days.

Falla or fine

Only way that a polista can be freed from forced labor was when he paid a ...

Tax reform of 1884

Provided by the Royal Decree of March 6, 1884

Cagayan and Dingras Revolts (1589)

Revolt against tribute. Occured on Luzon provinces of Cagayan and Ilocos Norte.triggered by abuse of tax collectors.

Francisco Maniago (1660-1661)

The kapampangana were against the tribute, forced labor, and rice exploitation.

Tributo

Was a general tax paid by the Filipino to Spain which amounted to 8 reales. a. 18-50 y/o b. Carpenters, tailor, shoemaker c. Workers in road construction

Caja de comunidad

Was a tax amount of 1 real. a. Expense of town b. Construction of roads, bridges c. Improvement of public buildings

Donativo

Was a tax amount of 1/2 real. a. Military campaign against muslim

Sanctorum

Was a tax amount of 3 reales a. Christianization b. Construction of churches c. Materials for religious celebration

Two important provision

a. Abolition of the hatred tribute and its replacement of cedula tax. b. Reduction of the 40 day annual forced labor to 15 days