Historical Sources PDF

# Historical Sources ## Classifications 1. Published materials * Books, magazines, journals, travelogues, speeches 2. Manuscripts * Handwritten or typed records not yet printed * Archival materials, memoirs, diaries 3. Non-written sources * Oral history, artifacts, ruins, fossils,...

# Historical Sources ## Classifications 1. Published materials * Books, magazines, journals, travelogues, speeches 2. Manuscripts * Handwritten or typed records not yet printed * Archival materials, memoirs, diaries 3. Non-written sources * Oral history, artifacts, ruins, fossils, artworks, video and audio recordings ## Primary Sources * Materials produced by people directly involved in the event being studied * Participants or witnesses * Range from eyewitness accounts, diaries, letters, legal documents, official documents, and photographs ### Categories 1. Written sources * Materials written and/or published by a firsthand eyewitness or the participant 2. Images * Visual documents published or made by an eyewitness or the participant 3. Artifacts * Materials made by a firsthand eyewitness or the participant 4. Oral testimonies * Documented conversations written and/or published by a firsthand eyewitness or the participant ### Kinds of Primary Sources Used 1. Fossil Remains 2. Artifacts and Ruins 3. Royal Decrees and Laws 4. Official Reports 5. Chronicles 6. Friar Accounts 7. Maps 8. Memoirs 9. Personal Accounts 10. Newspapers 11. Magazines 12. Legislative Journals 13. Court Records 14. Speeches 15. Personal Letters 16. Online Databases 17. Blogs 18. Documentary Films 19. Recorded Interviews ## Some Repositories (Archives) of Primary Sources in NCR 1. The National Archives of the Philippines (Manila) 2. The National Library (Manila) 3. The National Historical Commission (NHC) (Manila) 4. The National Museum Complex (Manila) 5. Private Museums and Shrines * a. The Lopez Memorial Museum (Pasig) * b. The Ayala Museum (Makati) 6. The Big Four (4) University Libraries * a. University of the Philippines Main Library (Quezon City) * b. Ateneo de Manila University’s Rizal Library (Quezon City) * c. The American Historical Collection (Ateneo) (Quezon City) * d. De La Salle University Libraries (Manila) * e. University of Santo Tomas’ Library (Manila) ## Some Repositories (Archives) of Primary Sources Outside NCR 1. Local Archives 2. Local Libraries 3. NHC Branch Offices 4. Local History Museums and Shrines 5. Local University Libraries ## Some International Repositories (Archives) of Primary Sources 1. The Library of Congress (Washington, DC, USA) 2. The National Archives and Records Administration (Washington, DC, USA) 3. Archivo General de Indias (Sevilla, Spain) 4. Archive General de la Nación (Mexico City, Mexico) ## Secondary Sources * Materials that analyze and interpret primary sources * May have pictures, quotes, or graphics of primary sources ## Examples of secondary sources: * History books * Printed materials * Serials * Periodicals ## Historical Criticism ### External Criticism #### Tests of Authenticity 1. **Anachronistic Document Date:** Determining the date of the document to see whether they are anachronistic (out of time). * *Example:* Mobile phones did not come into fashion before the 21st century. 2. **Author:** Determining the author’s manuscript (handwriting), which includes the signature and seals 3. **Anachronistic Style:** Determining whether the idiom, orthography (conventional spelling), or punctuation is anachronistic. * *Example:* The spelling of the Filipino term 'catuiran' fell out of use by the early-20th century. 4. **Anachronistic Event Reference:** Determining whether the event mentioned is too early, too late, or too remote/distant. * *Example:* Rizal was not executed in the year 1901. 5. **Provenance or Custody:** Determining its genuineness. 6. **Semantics:** Determining the meaning of the text, phrase, sentence, or word. * *Example:* The term 'paraluman' was once defined as a device to serve as a guide (a compass) but is now defined as a woman who becomes a source of inspiration due to her beauty (a muse). 7. **Hermeneutics:** Determining the ambiguity (open to more than one interpretation; vague). * *Example:* The artwork 'Spoliarium' can be interpreted in two ways. The descriptive interpretation depicts a despoiling scene in a Roman arena with onlookers waiting to get the spoils while loved ones weep of loss. Its analytical interpretation shows the abuses of those in power back in the Spanish regime as onlookers never seem to be bothered by the otherwise macabre scene and await to steal what isn't theirs. ### Internal Criticism #### Tests of Credibility 1. **Author’s Identification:** Determining the author’s reliability, mental processes, personal attitude, and relationships 2. **Date Approximation:** Determining the event’s date that must be verisimilar (almost close to the truth), if not exact, to the actual date 3. **Ability to Tell the Truth:** Determining the witness’ nearness to the event, competence, and degree of attention to attain verisimilar facts 4. **Willingness to Tell the Truth:** Determining if the author consciously or unconsciously tells falsehoods. 5. **Corroboration:** Determining if the piece of information receives, supports, or confirms a theory or finding, usually referring to historical facts (i.e. particulars that rest upon the independent testimony of two or more reliable witnesses) # From Artifacts into Mentifacts * According to the Social Sciences, an artifact (also spelled as artefact) is a material made by man that describes what culture he belongs to. * But it does not necessarily refer to physical objects only. * Social artifacts are also materials, but they settle their impact on the “social” aspect of the material rather than the "artifact” aspect. * *Example:* An air-conditioning unit, in its “cultural artifact” definition, is a tool made by man to control heat, but its "social artifact" definition would turn it into an object who made people living in hotter climates change their lifestyle due to having it. * Sociofacts are the ways in which people organize their society and relate to one (1) another. * *Example:* Generally speaking, a sociofact is the information, tradition, or event people associate with that artifact. So, going back to the air-conditioning unit, if the unit is made to control heat, then its sociofact to the people is that it represents office duties for those who work long hours, or to those who enjoy skating in an indoor ice skating rink, an air-conditioning unit may stand for a cold Christmas skating. * Mentifacts are the ideas, beliefs, and values that people hold on, see, and associate to an artifact. * *Example:* Simply put, mentifacts are the ideas that people generally thought of whenever they see or use that artifact, and relate it to their culture, or a local proverb or saying. So, if an air-conditioning unit is used for office work, then they can associate the artifact with comfort and relaxation. To some, they might associate it with the tragedies of summer heat and/or heatstroke. Or, it could also stand for the longing of a loved one working in a country with a colder climate. * Mentifacts, together with artifacts and sociofacts, contribute to the development of culture, and account for any and all of the following: * Manners * Customs * Beliefs * Ceremonies * Rituals * Tools * Laws (written and unwritten) * Institutions * Religious beliefs * Myths and legends * Social taboos * Values * Concept of self * Art and art objects * Language * Ideals * Customs * Food * Accepted ways of behaving * Holidays * Books * Always keep in mind that the whole part of a culture is greater than the sum of its parts, and these parts are interrelated to each other. * One (1) can safely say that a tool (the artifact) involves the custom (the sociofact) where that tool is used for, and the ideas and concepts behind it (the mentifact). * Culture is created by the people. * It exists in time and space, where humans act and react on that given space, the passage of time, and their thoughts about things, themselves, and others. * Finally, culture is learned. * Genetics has nothing to do with it. * One (1) can speak, think, and act the way one (1) does because of the people and the culture one (1) is surrounded with. # The Philippine Constitution ## I. Ang Panunumpa ng Katapatan sa Watawat ng Pilipinas Ako ay Pilipino Buong katapatang nanunumpa Sa watawat ng Pilipinas At sa bansang kanyang sinasagisag Na may dangal, katarungan at kalayaan Na pinakikilos ng sambayanang Maka-Diyos Maka-tao Makakalikasa n at Makabansa ## II. Panatang Makabayan Iniibig ko ang Pilipinas, aking lupang sinilangan, Tahanan ng aking lahi, kinukupkop ako at tinutulungang Maging malakas, masipag at marangal Dahil mahal ko ang Pilipinas, Diringgin ko ang payo ng aking magulang, Susundin ko ang tuntunin ng paaralan, Tutuparin ko ang mga tungkulin ng isang mamamayang makabayan, Naglilingkod, nag-aaral at nagdarasal nang buong katapatan. Iaalay ko ang aking buhay, pangarap, pagsisikap Sa bansang Pilipinas. ## III. The Constitution * The 1899 Constitution – is also known as the Malolos Constitution. * This has been the declaration chartered by several members of the Katipunan in hopes of making the Philippines an independent nation. * It has been ratified or made valid by the Katipuneros and tried to rally international countries for support. * This constitution, as history recounts, was not recognized internationally. * There has been an issue regarding the extranjero or the foreigner that signed the Acta de la Proclamación de Independencia del Pueblo Filipino (Minutes of the Declaration of Independence of the Filipino People), which was modified into the Malolos Constitution later. * The foreigner, US Col. L. M. Johnson, attended because Rear Admiral George Dewey (the actual invited) was forbidden by the US government to attend, thus declared it was his “mail day”. * L. M. Johnson, though entitled as a Colonel of Artillery, wasn’t a military personnel – he was, in fact, a cinematograph operator. ## Constitution Content ### Preamble We, the Representatives of the Filipino people, lawfully convened, in order to establish justice, provide for common defense, promote the general welfare, and insure the benefits of liberty, imploring the aid of the Sovereign Legislator of the Universe for the attainment of these ends, have voted, decreed, and sanctioned the following: ### Constitution Articles ### I. The Republic * Defines what the Philippine Republic is ### II. The Government * Details the description of the Philippine Government as the face of the masses, and the branches it contains, as well as the limitations of those who hold these positions ### III. Religion * Focuses on religious freedom, and the separation of church and state ### IV. The Filipinos and their National and Individual Rights * Details the Civil Rights of the Filipinos and, by extension, foreigners (extranjeros). ### V. The Legislative Power * Details the extent of power of the Legislative branch and its duties ### VI. The Permanent Commission * Details the responsibilities of the Permanent Commission ### VII. The Executive Power * Details the extent of power of the Executive branch and its duties ### VIII. The President of the Republic * Details the criteria for being a President of the Government, the length of term, and his or her duties ### IX. The Secretaries of the Government * Focuses on the formation of the Cabinet and their duties ### X. The Judicial Power * Details the extent of power of the Judicial branch and its duties ### XI. Provincial and Popular Assemblies * Details the duties and functions of provincial and/or popular assemblies, which act as local government units ### XII. Administration of the State * Focuses on the duties of the government itself ### XIII. Amendment of the Constitution * Focuses on reforming, or amending, the Constitution ### XIV. Constitutional Observance, Oath, and Language * Focuses on observing and following the Constitution ### Transitory Provisions * Details the gradual transition from the Spanish constitution to this written constitution, which also details emergency instructions during wartime, as the government established was a REVOLUTIONARY government, which is aimed for the benefit of soldiers and able men and women who can be of service in times of war (Art. 94-101, with an unnumbered additional article). ### The 1935 Constitution * Also known as the Commonwealth Constitution, this has been the Constitution made by the Filipinos but ratified by both Filipinos and Americans. * It introduced the Commission on Elections (COMELEC) as well as the recognition that the Philippines will be put under US rule. * It was made after it was amended using the following Acts passed by the US Government in preparation for government independence: * The Philippine Organic Act (1902) – developed the bicameral standing of the Philippine Legislation, composed of the Philippine Commission (upper house) and Philippine Assembly (lower house). * It also aimed for the development of the bill of rights for the Filipinos, and the appointment of two (2) commissioners to act as the country’s delegates in the US House of Representatives. * Jones Law (1916) – also known as the Philippine Autonomy Act, removed the Philippine Commission which was replaced by the Senate where Filipinos first elected its officials. * Hare-Hawes-Cutting Act (1933) – a Filipino-rejected law passed by three (3) US senators ratified by the US Congress due to veto overrule. * It laid out the ten-year process and date for Philippine independence as pursued by the OsRox mission. * Tydings-McDuffie Act (1934) – Although not recognized as a constitution, it paved way for the development of the constitutional convention which helped establish a formal constitution to the country. ### Constitution #### Content Preamble The Filipino people, imploring the aid of Divine Providence, in order to establish a government that shall embody their ideals, conserve and develop the patrimony of the nation, promote the general welfare, and secure to themselves and their posterity the blessings of independence under a régime of justice, liberty, and democracy, do ordain and promulgate this Constitution. #### Constitution Articles ### I. The National Territory * Describes the country as a ceded nation to the United States due to the Treaty of Paris conformed by both the US and Spain, effectively making the Philippines a US territory ### II. Declaration of Principles * Details the observance and compliance of the principles established, which are as follows: * Definition of a republic state * State defense and service * Renunciation of war * Parental duties in developing children for civil service * Social justice ### III. Bill of Rights * Details the rights of the citizens, with the following civil rights listed: * Life and Liberty * Property * Lawful Searches * Abode (home) and Travel * Privacy * Unions, associations, and societies * Religion * Speech * Acceptance of Titles * Contract Agreement * Rights against Summary Executions and Retroactive laws (No ex post facto or Bill of Attainder) * Unlawful Imprisonment due to Tax * Involuntary Servitude * Privilege of the writ of habeas corpus (Unlawful Imprisonment) * Right to Due Process * Capital and Bailable Offenses * Miranda Rights / Silence * Right Against Self-Incrimination * Unlawful Fine Payment * Double Jeopardy * Free access to court and defense * Right Against Self-Incrimination * Political Imprisonment and Involuntary Servitude * Rights against excessive fines and inhumane punishments * Unlawful Imprisonment due to Tax and Debt * Right against Double Jeopardy * Rights against Summary Executions * Rights from Retroactive laws ### IV. Citizenship * Renamed from Citizens * Added a provision regarding dual citizenship ### V. Suffrage * Added a provision regarding the security of the ballot’s secrecy and sanctity, as well as for absentee voters, procedures for the differently-abled and illiterate ### VI. Legislative Department * Renamed from National Assembly ### VII. Executive Department * Renamed from The Prime Minister and the Cabinet * Restores the powers of the President by merging the symbolic power of the president and the executive duties of the Prime Ministers * Renamed the various Ministries into Departments ### VIII. Judicial Department * Renamed from The Judiciary ### IX. The Constitutional Commissions * Reinstated the independence of the three (3) Commissions * Limits the persons holding the positions from holding other positions other than the one entrusted with * All three (3) commissions have fiscal and policy autonomy ### X. Local Government * Divides the country into several regions, with each enjoying local autonomy (in descending order): * Provinces * Cities * Municipalities * Barangays * Provides autonomy in regions home for Muslims in Mindanao, as well as to those who live in the Cordilleras, with the following legislative powers bestowed before them: * Administrative organization * Creation of sources of revenues * Ancestral domain and natural resources * Personal, family, and property relations * Regional urban and rural planning development * Economic, social, and tourism development * Educational policies * Preservation and development of the cultural heritage * Provisions aimed for general welfare ### XI. Accountability of Public Officers * Highlights the importance of public accountability and trust once in office * Impeachment can now be imposed by both officials and civilians to the following: * The House of Representatives shall be the one to preside all impeachment cases * Establishment of the Sandiganbayan, an anti- graft court, who will hold all graft and corruption-related cases * The Office of the Ombudsman assigns an entirely new Ombudsman, with the former Ombudsman assigned from the 1973 Constitution be reassigned in the new Office of the Special Prosecutor * Stresses the importance of the public figures’ allegiance to the State and to the Constitution ### XII. The National Economy and Patrimony * States that the economy will be an equal distributor of opportunity, income, and wealth, and as such promotes self-reliance * States the intent of promoting industrialization and full employment * States that the Constitution will defend the human and natural resources of the country, as well as Filipino enterprises against unfair foreign competitions and trade practices ### XIII. Social Justice and Human Rights * Details the government’s will to uphold social equality and justice by justly diffusing wealth and property to the people, as well as securing human rights ### XIV. Education, Science and Technology, Arts, Culture and Sports * Details the government’s will to protect and promote quality education at all levels * Instills the importance of studying the Constitution, nationalism (love for the country), and patriotism (love for the countrymen) * Details the Ordinance of the Department of Education, Culture, and Sports (DECS) and the Department of Science and Technology (DOST) * Reinforces the lingua franca of the country: English and Filipino, whereas Arabic and Spanish shall be promoted on a voluntary and optional basis * Details the establishment of a national language commission that aims to promote researches for the development, propagation, and preservation of Filipino and other languages ### XV. The Family * Recognizes the family as the foundation of the nation, including elderly members * Instills the sanctity of marriage as a foundation for family formation * Details the thins the Constitution will defend: * Formation of family and responsible parenthood * Right of children to assistance and special protection from child grievances * Right for family wage and income * Participation in planning and implementation of policies and programs that affect them ### XVI. General Provisions * Details all provisions not merited in the previous articles, which are: * The Flag * Adoption of national symbols, and adoption of a new country name * Filing cases against the State * Oath of the National Security in upholding the Constitution * Promulgating the Constitution in both English and Filipino * Salary and Tax * Education and the Study of the Constitution * Development and Implementation of Technical and Vocational education ### XVII. Amendments or Revisions ### XVIII. Transitory Provisions * Details the transitory period between the previous constitution to the ratification of this new constitution * Added a provision for the beginning and ending terms of all elected in this new constitution * Details as well the provisions not mentioned in the previous articles ### Ordinance * Details the formation of the House of Representatives in each region ## References: * “1899 Constitution of the republic of the Philippines (Malolos Convention)” (n.d.). Retrieved from http://www.lawphil.net/consti/consmalo.html * “1899 Malolos constitution” (n.d.). Lifted and modified from http://www.thecorpusjuris.com/constitutions/1899-constitution.php * “1935 Constitution amended ” (n.d.). Lifted and modified from http://www.officialgazette.gov.ph/constitutions/1935-constitution-ammended/ * “1935 Constitution of the republic of the Philippines” (n.d.). Retrieved from http://www.lawphil.net/consti/cons1935.html * “1973 Constitution of the republic of the Philippines” (n.d.). Lifted and modified from http://www.lawphil.net/consti/cons1973.html * “1987 Constitution of the republic of the Philippines” (n.d.). Lifted and modified from http://www.lawphil.net/consti/cons1987.html * “The 1899 Malolos constitution” (n.d.). Lifted and modified from http://www.officialgazette.gov.ph/constitutions/the 1899-malolos- constitution/ * “The amended 1973 constitution” (n.d.). Lifted and modified from http://www.officialgazette.gov.ph/constitutions/the-amended-1973 constitution-2/ * “The Constitution of the republic of the Philippines” (n.d.). Lifted and modified from http://www.officialgazette.gov.ph/constitutions/1987-constitution/ * Ching, J. (2010). Panatang makabayan ng Pilipinas: Old (original) and new version. Retrieved from https://f00y0ng2.blogspot.com/2010/10/panatang makabayan-ng-pilipinas-old.html * de Leon, H. S., & de Leon, H. M., Jr. (2014). Textbook on the Philippine constitution. Quezon City: Rex Book Store, Inc. * Gunday, V. (n.d.). 1899 Constitution of the republic of the Philippines. Lifted and modified from https://www.lgu.ph/listings/1899-constitution-of-the republic- of-the-philippines/ * Jesoro, A. J. (2011). Malolos republic. Lifted and modified from https://www.slideshare.net/AlyannaJeserenceJesoro/malolos-republic * Mercaode, L. (2012). Panatang makabayan: Old and new version. Retrieved from https://angtagapagmulat.wordpress.com/2012/05/08/panatang-makabayan- old-and-new-version/ * Robles, C. (n.d.). 1899 Constitution of the republic of the Philippines - Chan Robles virtual law library. Retrieved from http://www.chanrobles.com/1899constitutionofthephilippines.htm#.WjHvOtK WbGg * Robles, C. (n.d.). 1935 Constitution of the republic of the Philippines – Chan Robles virtual law library. Retrieved from http://www.chanrobles.com/1935constitutionofthephilippines.htm#.WjNg9tK WbGg * Robles, C. (n.d.). 1973 Constitution of the republic of the Philippines – Chan Robles virtual law library. Retrieved from http://www.chanrobles.com/1935constitutionofthephilippines.htm#.WjNg9tK WbGg * Robles, C. (n.d.). 1987 Constitution of the republic of the Philippines – Chan Robles virtual law library. Retrieved from http://www.chanrobles.com/philsupremelaw1.htm * Roco, R. S. (2001). DO 54, s. 2001 - The revised panatang makabayan. Retrieved from http://www.deped.gov.ph/orders/do-54-s-2001 * Shetty, S. D. (2016). There’s a world of difference between patriotism and nationalism. Retrieved from http://www.huffingtonpost.in/sudhanva-d-shetty/patriotism- nationalism-a-_b_9354822.html * Tagalog Lang (2002). Panatang makabayan. Retrieved from https://www.tagaloglang.com/panatang- makabayan/ * Tagalog Lang (2002). Panunumpa ng katapatan sa watawat ng Pilipinas. Retrieved from https://ww w.tagaloglang.com/filipino-pledge-of-allegiance-to-flag/ # Philippine Taxation and the History of the Bureau of Internal Revenue ## I. Pre-colonial Era * During the time before the Spaniards came, the country had various kingdoms, called barangays, which was ruled by the datus (or rajahs in some areas) who offered protection to all its subordinates. * Since barter was the leading form of trade back then, tax (called buwis or handug, with the variant handog) came in forms of crops or goods, which the people living under the datu share a portion of their harvest or property, in exchange for security and protection. * Only the timawa (free men) pay taxes, since the maharlikas (nobility) and the datu offer the protection, while the oripun or uripon (slaves) couldn’t offer anything since they lived to serve; thus the highest and the lowest of the castes were exempted from tax payment. ## II. Spanish Era * During the 17th and 18th centuries, the Contador de Resultas served as the Chief Royal Accountant whose functions were similar to the Commissioner of Internal Revenue. * He was the Chief Arbitrator whose decisions on financial matters were final except when revoked by the Council of Indies. * During these times, taxes that were collected from the inhabitants varied from tribute or head tax of one gold maiz annually; tax on the value of jewelry and gold trinkets; indirect taxes on tobacco, wine, cockpits, burlas, and powder. * From 1521 to 1821, the Spanish treasury had to subsidize the Philippines in the amount of P 250,000.00 per annum due to the poor financial condition of the country, which can be primarily attributed to the poor revenue collection system. * Other forms of taxes from the Spanish Era is the tributo, which was originally between 8 to 10 reales. Forced labor, or polo y servicio, was also a network for tax payment. * Eventually, with the cedula, Spain replaced tributo with cedula, which allowed them to keep track of the people who could pay taxes. * The encomienda system, which is land ownership granted by the Crown to worthy peninsulares, was yet another form of tax income from the Filipinos. * The diezmos prediales is 1/10 of the produce of the encomienda to be paid to the viceregal government, and the sanctorum was the tax paid to the local church. * Other local taxes were the vinta, tax paid by people in the provinces along the coast of Western Luzon to defend the area against Muslim pirates common at the time, and the donativo de Zamboanga, was taxed specifically used for the conquest of Jolo. * Listed below is a sample of a Filipino’s tax during the Spanish occupation: * Tributo (encomienda tax) : 10 reales * Diezmos prediales (government tax) : 1 real * Commission on Internal Revenue : 1 real * Sanctorum : 3 reales ## III. American Era * In the early American regime from the period 1898 to 1901, the country was ruled by American military governors. * In 1902, the first civil government was established under William H. Taft. * However, it was only during the term of second civil governor Luke E. Wright that the Bureau of Internal Revenue (BIR) was created through the passage of Reorganization Act No. 1189 dated July 2, 1904. * On August 1, 1904, the BIR was formally organized and made operational under the Secretary of Finance, Henry Ide (author of the Internal Revenue Law of 1904), with John S. Hord as the first Collector (Commissioner). * The first organization started with 69 employees, which consisted of a Collector, Vice-Collector, one Chief Clerk, one Law Clerk, one Records Clerk and three (3) Division Chiefs. * Following the tenure of John S. Hord were three (3) more American collectors, namely Ellis Cromwell (1909- 1912; William T. Holting (1912-1214); and James J. Rafferty (1914-1918). They were all appointed by the Governor-General with the approval of the Philippine Commission and the US President. * During the term of Collector Holting, the Bureau had its first reorganization on January 1, 1913 with the creation of eight (8) divisions, namely: * Accounting; * Cash; * Clerical; * Inspection; * Law; * Real Estate; * License; and * Records * Collections by the Real Estate and License Divisions were confined to revenue accruing to the City of Manila. * In line with the Filipinization policy of then US President William McKinley, Filipino Collectors were appointed. * The first three (3) BIR Collectors were Wenceslao Trinidad (1918-1922); Juan Posadas, Jr. (1922- 1934); and Alfredo Yatao (1934-1938). * On May 1921, by virtue of Act No. 299, the Real Estate, License and Cash Divisions were abolished and their functions were transferred to the City of Manila. * As a result of this transfer, the Bureau was left with five (5) divisions, namely: * Administrative; * Law; * Accounting; * Income Tax; and * Inspection * Thereafter, the Bureau established the following: * The Examiner's Division, formerly the Income Tax Examiner's Section which was later merged with the Income Tax Division; and * The Secret Service Section, which handled the detection and surveillance activities but was later abolished on January 1, 1951. * Except for minor changes and the creation of the Miscellaneous Tax Division in 1939, the Bureau's organization remained the same from 1921 to 1941. * In 1937, the Secretary of Finance promulgated Regulation No. 95, reorganizing the Provincial Inspection Districts and maintaining in each province an Internal Revenue Office supervised by a Provincial Agent. ## IV. Japanese Era * At the outbreak of World War II, under the Japanese regime (1942-1945), the Bureau was combined with the Customs Office and was headed by a Director of Customs and Internal Revenue. ## V. Post-War Era * On July 4, 1946, when the Philippines gained its independence from the United States, the Bureau was eventually re-established separately. * This led to a reorganization on October 1, 1947 by virtue of Executive Order No. 94, wherein the following were undertaken: * The Accounting Unit and the Revenue Accounts and Statistical Division were merged into one. * All records in the Records Section under the Administrative Division were consolidated. * All legal work were centralized in the Law Division. * Revenue Regulations No. V-2 dated October 23, 1947, divided the country into 31 inspection units, each of which was under a Provincial Revenue Agent (except in certain special units which were headed by a City Revenue Agent or supervisors for distilleries and tobacco factories). * The second major reorganization of the Bureau took place on January 1, 1951 through the passage of Executive Order No. 392. * Three (3) new departments were created, namely: * Legal; * Assessment; and * Collection. * On the latter part of January of the same year, Memorandum Order No. V-188 created the Withholding Tax Unit, which was placed under the Income Tax Division of the Assessment Department. * Simultaneously, the implementation of the withholding tax system was adopted by virtue of Republic Act (RA) 690. * This method of collecting income tax upon receipt of the income resulted in the collection of approximately 25% of the total income tax collected during the said period. * The third major reorganization of the Bureau took effect on March 1, 1954 through Revenue Memorandum Order (RMO) No. 41. * This led to the creation of the following offices: * Specific Tax Division; * Litigation Section; * Processing Section; and the * Office of the City Revenue Examiner * By September 1, 1954, a Training Unit was created through RMO No. V-4-47. * As an initial step towards decentralization, the Bureau created its first 2 Regional Offices in Cebu and in Davao on July 20, 1955 per RMO No. V-53