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RPH REVIEWER de Barangay (former Datus), or “persons CHAPTER 6 adopted as such”, were exempt in paying the said tribute Ancient Filipinos...

RPH REVIEWER de Barangay (former Datus), or “persons CHAPTER 6 adopted as such”, were exempt in paying the said tribute Ancient Filipinos Tribute from Natives - Have already started the paying of taxes - The purpose of paying taxes was the - One of the law of the Indies, several timed protection from their Datus. promulgated and dating originally from 1523, nearly fifty years before the conquest Taxes of Manila, reads: - Collected taxes are called Buwis - Except for the chieftain household (they - “Since it is a just and reasonable thing, that didn’t pay taxes), but everyone in the the Indians, who may be pacified, and community was required to pay taxes reduced to obedience and vassalage to us, - Non – payment of which was already should render tribute in sovereignty, and punishable by those periods should give such service as our suspects - The arrival of Spaniards introduced a and vassal owe, and as, moreover, they modern concept of taxation have established among themselves the - The native Filipino aged 16 – 60 were custom of paying tribute to their chiefs. We compelled to pay tribute or tribute to the command that they be persuaded to aid us King of Spain through the colonial with tribute, in such moderate amount of government amounting to eight (8) Reales the fruits of the earth, as may from lime to or 1 peso every year (this was introduced in lime be required by law.” 1570 – 1589) - Other forms of payment came in like gold, - The collection of tribute in the Philippines started after Legazpi's conquest and copper, textile, rice, livestock, and forced continued for over 300 years, until 1884, labor called Servicio y Polo with minimal changes in its form, - In 1884, the tribute was abolished and administration, or underlying principle. replaced by the cedula, a certificate identifying the taxpayer - The revenue system was initially based on - The tribute was a personal tax of the nature the native chieftains' (cabeza de barangay) of a uniform poll tax and was the only direct responsibility for taxes in their districts. tax universally enforced. - It was levied(impose a tax, fee or fine) on - In Spain, a complex system was used to natives, including mestizos determine payments to the treasury by the - The Spaniards residents were exempt from native chieftains (cabeza de Barangay), paying reflecting the acknowledgment of original rights and authority. - The rate known as “one tribute”, was originally eight (8) silver Reales for each - The earlier Spanish laws recognized certain family revenues as belonging to the leader, - But this was early raised to 10 Reales requiring him to persuade his people to Fuertes, or their equivalent, 25 Reales de render additional tribute to the Crown of Vellon, equal to ¼ Pesos and subsequently Spain. to 12 Reales Fuertes, or 1 ½ Peso - According to Plehn in 1901 under the tribute, the first – born sons of the Cabeza  - Even in more recent laws, there is no The place of the ancient tribute, which had been provision for rewarding the leader's paid with minimal complaint for many years, was services, assuming he could still claim replaced by a graduated poll tax based on the revenues from the people by virtue of his system in Spain. This change was unpopular. position as a natural leader. The tax was collected by means of a certificate - The government acknowledged and of identification, known as cedula personal, formalized customary payments to local which every resident of the islands – Spaniards officials derived from tax collections and foreigners, as well as natives, “without Local officials claimed a personal share of distinction of race, nationality, or sex, over unlegalized payments from their office eighteen (18) years of age” was required to The government sometimes recognized obtain. this practice by fixing rates of tax percentages for local officials The only exceptions were the Chinese, who paid The taxes collected should go to the petty another poll tax, the remontados (those living in governors, to the alcaldes and even to the remote areas/ indigenous groups of people) d administrator of the treasury (hacienda) infieles (non-Christians), not subject to the local administration, and the natives and colonists of Collectors of Tribute during the Spanish Era the Archipelago of Jolo and of the islands of Balabac and Palawan. (remontados e infieles 1. The Cabezas de Barangay referred to populations that were largely beyond - were made the actual collectors of the the control of Spanish colonial administration, tribute for the forty or fifty families under both geographically and religiously) their charge; and local officials They need cedula because 2. The Alcalde Mayor (alcaldias) - for the province 1. Upon taking up any commissions or entering any public employment under 3. The Mayors or Corregidores or the petty the royal or insular authority goverbnors, Alcalde, gobernadocillos 2. Upon entering in any provincial or commonly known as “captains”, municipal office - for the municipality – they were held 3. In making any contract, public or private responsible for its collection, it being 4. Upon representing any claim, soliciting remitted through their hands to the treasury business or appearing for any purpose in Manila where the Gobernador Heneral before the petty governors or ministers of resides. justice in the pueblos 5. Upon bringing any action before any court Cedula and Cedula Personal of any authority or before any officer 6. Upon matriculation in any institute of In 1884, the tribute system, a key source of learning government revenue in the Philippines during 7. Upon entering any employment in Spanish rule, was abolished. This also led to the industry or commerce, any profession, art end of other related practices like the tithe, the or trade caja de comunidad (community fund), and the 8. Upon payment of direct taxes sanctorum (church fees), all of which were 9. Upon presenting any claim or exercising central to Spain's economic control over its any civil rights or contracting any colonies. obligations 10. Upon establishing identity  11. Upon realizing any kind of credits, making (village chief), one for the gobernadorcillo (town or withdrawing deposits, collecting on mayor), and one for the treasury department. letters of credit, making bills of exchange, depositing money in savings banks, Why Taxation is important before and today confirming pledges with the monles de Piedad, or pawn shops, and upon bidding Same principle as before, the collection of at public auction money through taxation is used by the state Realizing any kind of credits: Receiving payment or through the government in their functional collecting money owed. Making or withdrawing deposits: Placing money in, or similarity throughout history to carry out taking money out of, a financial institution like a bank. many functions like expenditures on war, the Collecting on letters of credit: Receiving funds based on a letter of credit, a guarantee of payment. enforcement of law and public order, Making bills of exchange: Creating documents that protection of property, economic promise payment between parties (a common financial instrument at the time). infrastructure, public works, social Depositing money in savings banks: Placing funds in engineering, subsidies and the operation of a savings account. Confirming pledges with the monles de Piedad or the government itself. pawn shops: Securing loans by pledging valuable Government also uses taxes to fund welfare items at charitable loan institutions (Monte de Piedad) or pawn shops. and public services, these services include Bidding at public auction: Participating in an auction educational systems, health care systems, to purchase goods or property. and pensions for the elderly, benefits for the 12. Upon becoming a director, administrator, unemployed, persons with disability and member, voter, shareholder, or employee public transportations. Energy, water, and of any class of association or industrial waste management systems are also undertaking. common public utilities, and these are where 13. Upon travelling beyond the boundaries of our taxes go. Even before and today, tax is the pueblo of residence the lifeblood of the government. A. Upon entering domestic service The Cedula, thus, served as a passport for all persons travelling within the Philippine islands. Agrarian Disputes The officer of the government was authorized to Introduction call for and examine the cedulas (identification During the late 19th century, agrarian problems certificates) upon any and all occasions, and any in the Philippines were well understood by person found without cedula (indocumentado national hero Dr. Jose Rizal. His writings reflect (undocumented) was subject to very severe his deep interest in these issues, which he penalties. viewed as complex socio-economic challenges. Cedulas were issued based on records prepared Rizal recognized that these problems could lead by the cabeza de barangay (village chief), similar to economic dislocation, a loss of faith in the to the process used for the tribute system. justice system, and potential revolts and Information, such as the name and income of violence. His works provide insight into his every household member over eighteen (18) perspectives on these critical matters. years of age, was collected on forms (hojas Conquistador – Spanish conqueror means a “leaflet”) filled out by the heads of Caballeria – small tract of land included in a land households. grant The pardon (the record for issuing the cedula) Canon – annual rent paid by the inquilino was made in triplicate: one copy for the cabeza Cavan – a measure equal to 75 liters Hacienda – large estates that were used for were composed of lay brother administrators raising livestock and agricultural production and tenants. Inquilino – a tenant to rented land from the friars and subleased the land to sharecroppers In mid-eighteenth century an expanding Sharecropper (kasama) – an individual who economy based on exporting crops led to the rented the land from an inquilino and worked the Inquilinato system. An individual rents a land for land a fixed price (canon). The Inquilino is also expected to render other services to the Brief History of the Friars in the Philippines landlord. The Inquilino in return would sub-lease the land to a kasama. Lands were granted to Spain conquistadors who came to the Philippines between the late 16th The abuses in the Friar Estates was one of the century and early 17th century. 120 Spaniards identified causes that instigated the revolt in were given grants. 1896. Sitio de Ganado Mayor – 1742 hectares Caballerias – 42.5 hectares Hacienda de Calamba Conflict Spanish hacienderos failed to develop their In 1759, a Spanish layman Don Manuel Jauregui lands for three reasons: donated lands to the Jesuits on the condition that he will live in the Jesuit Monastery for the ▪ Spanish population to the Philippines was rest of his life. Jesuits only owned the lands for 8 transient years but were expelled from the Philippines ▪ The market for livestock products which because of the decree of King Charles. haciendas offered, remained relatively small ▪ Galeon trade offered bigger economic Hacienda de Calamba was confiscated by rewards government and put under the management of the Office of Jesuit Temporalities. In 1803, the Because of the Spanish hacienderos lacked the property was sold to Don Clemente de Azansa interest and indication to develop their lands, for 44,507 pesos. the religious order took over the task. In 1833, the Dominicans purchased the Lands was acquired by religious orders through hacienda when Don Clemente died for 52,000 various means: pesos. - Lands were donated by Spaniards seeking Rizal’s ancestors became one of the principal for spiritual benefit inquilinos in the hacienda and rented one of the - Lands were purchased by religious order largest leased lands measuring 380 hectares. - Filipino principals also contributed to the formation of the friar estates through In 1883, Paciano Rizal wrote that the friars were donations and sales collecting rents without issuing the usual receipts and annual rents keep on increasing There were rumors that these lands were not despite low sugar prices. titled and were acquired through dubious means. Friar estates constituted approximately Mariano Herboso continued the charges against 40 % of the Provinces of Bulacan, Tondo (Rizal the friars complaining about the yearly increase today), Cavite and Laguna. Estates served as rentals, faulty irrigation system and failure to cattle ranches and produces rice and sugar, issue receipts. which became the main source of income of friars. Social structures found in the haciendas In 1887, the colonial government demanded a report on income and production from the tenants of the estate. They submitted the report Initiation of Members Rizal attached a petition he authored. - New recruits of the secret society As a form of retaliation, the friars began evicting underwent a rigorous initiation process, tenants who refused to pay rents in 1891. Among similar to Masonic practices. A neophyte those who were exiled to remote areas were dressed in black and accompanied by his Rizal’s parents. sponsor, was brought to a small room decorated with patriotic posters in front of The experiences affected Rizal deeply and the a cabinet draped in black. He was then increasing despair he felt led him into writing the seated at a dimly lit table, on which rested El Filibusterismo. a bolo (2), a revolver (3), and a set of questions which he must answer to the satisfaction of the members assembled: What was the condition of the Philippines Chapter 7: Revolution in the early times? What is the condition today? What will be the condition in the The Start of Filipino Arm Struggle future? July 7, 1892 Structure of Katipunan - Upon learning that Dr. Jose Rizal was to be - Through the organizational structure of the deported and that his works were to be Katipunan was constantly in flux, it is banned in the country. A secret council was generally believed that they formed small convened. No. 72 Azcarraga Street. branches, governed by the Sangguniang Balangay, and these small branches would - In attendance were Andres Bonifacio, form larger provincial councils, governed by Deodato Arellano, Valentin Diaz, Teodoro the Sangguniang bayan. All these would be Plata, Ladislao Diwa, Jose Dizon, and a few overseen by the Supreme Council of the others, all members of La Liga Filipina, a Katipunan(Kataastasang Sanggunian), progressive organization founded by Rizal. which was composed of a - president (pangulo), - The men assembled came to the - secretary (kalihim), agreement that a revolutionary secret - fiscal (tagausig), society must be founded, and thus the - treasurer (tagaingat yaman), Kataastaasang Kagalang-Kagalang na - six councilors (kasanguni). Katipunan ng mga Anak ng Bayan was born. The legislative body of the Katipunan was known Mission of the Katipunan as the Katipunan Assembly, and it was composed of the members of the Supreme - The objectives of the Katipunan as Council, along with the presidents of the popular brotherhood was popularly known, were and provincial councils. Judicial power rested in threefold: political, moral and civic. They the X`, which were provincial courts that advocated for freedom from Spain to be decided on internal matters; however, achieved through armed struggle. They also judgement on grave matters (such as betraying saw it as their personal responsibility to the Katipunan or committing acts penalized by help the poor and the oppressed, and to the organization’s laws) were meted by the teach them good manners, hygiene, and “Secret Chamber,” composed of Andres morality. Bonifacio, Emilio Jacinto, and Dr. Pio Valenzuela. Katipunan Government - Rosario Lopez – supporting Katipuneros by finance and goods ▪ Kataastaasang Sanggunian (Supreme Council) – for the whole country In 1893, Basa and Diwa organized the provincial ▪ council of Cavite, which later became the most successful council of the society. Leaders of Katipunan ▪ On January 5,1894, the leadership of the - In 1892, after the Katipunan was founded, Katipunan changed for the third time the members of the 1st Supreme Council were: ▪ Andres Bonifacio – Supremo ▪ Jose Santiago – secretary Deodato Arellano – President ▪ Emilio Jacinto – Fiscal Andres Bonifacio – Comptroller ▪ Vicente Molina – Treasurer Ladislao Diwa – Fiscal Teodoro Plata – Secretary Valentine Diaz – Treasurer Unsatisfied with Arellano’s performance as Supremo, Bonifacio later had him deposed and supported the election of Roman Basa as Supremo on February 1, 1893. The Second Supreme Council consisted of: ▪ Ramon Basa – President ▪ Andres Bonifacio – Fiscal ▪ Jose Santiago – Secretary ▪ Vicente Molina – Treasurer ▪ Restituto – Councilors ▪ Briccio Pantas ▪ Teodoro Gonzales ▪ Teodoro Plata ▪ Ladislao Diwa Women Members of the Katipunan (La Semilla) - Josefa Mercado Rizal – President (sister of Rizal) - Gregoria De Jesus – Lakambini (Andres B. wife) - Melchora Aquino – Katipunan first aider (Tandang Sora) - Gregoria Montoya y Patricio – led 30 Katipuneros (replaced his deceased husband) - Agueda Kahabagan – led a Katipunan group - Teresa Magbanua – known as “Joan of Arc” of Visayas