TAXATION

• The real y supremo consejo de las indias (the royal and supreme court of indies) - enacted several tax laws on behalf of the Spanish monarch
• Recopilacion de leyes de los reynos de las indias - compilation of the tax laws the royal and supreme council of indies made
• Recopilacion de leyes de los reynos de las indias - a comprehensive four-volume collection of colloection of laws related to the indies published in Madrid in 1861
• Key taxes implemented during the Spanish period : Tribute, Snctorum, Donativo, Caja de communidad, Servicio Personal
• Tribute - known as "Cabeza de barangay", was an annual tax imposed on adult filipino males.
• Tribute - it served as a significant source of revenue for the Spanish government and was collected in the form of CASH, PRODUCE, LIVESTOCK, OR LABOR.
• Sanctorum - was a religious tax levied on the yearly income of the clergy and religious orders.
• Sanctorum - it aimed to support the activities of the Catholic Church and its clergy
• donativo - referred to voluntary contributions or donations made by the local population for specific purposes, such as funding public projects, infrastructure development, or supporting the Spanish military.
• caja de communidad - was a communal fund established in each town or community.
• Caja de Communidad - It functioned as a local treasury to finance community needs, public services, and projects.
• Caja de Communidad - The residents contributed to this fund, which was typically administered by local officials.
• Servicio personal - was a system of forced labor imposed on the indigenous population.
• Servicio personal - It obligated them to provide unpaid labor to the Spanish government for a specified number of days each year.
• Servicio personal - This labor was primarily utilized for public works, construction, or military projects.
• Cagayan and Dingras Revolts (1589): - The Ilocanos, Ibanags, and other Filipinos rebelled due to the alleged abuses of the tax collectors, who imposed high taxes.
• Vigan, Governor-General Santiago de Vera dispatched Spanish and Filipino colonial troops to suppress the rebellion.
• Cagayan and Dingras Revolts - These revolts marked the first indigenous uprisings against the despised tribute and its corrupt collectors.
• Agustin Sumuroy- a Waray from Palapag in present-day Northern Samar, and his followers launched an armed uprising against the Spaniard due to the implementation of the polo y servicio or forced labor system in Samar.
• Agustin Sumuroy's Revolt (1649-1650) - On June 1, 1649
• the capture and execution of Agustin Sumuroy in June 1650 led the eventual defeat of the rebels.
• David Dula, Sumuroy's co-conspirator, continued the fight but was wounded in subsequent fierce battles with the Spaniards.
• Dula was captured and later executed in Palapag, Northern Samar, along with the seven key lieutenants.
• they set campsite on fire, in response to the execution of Dula and the others.
• The sumuroy's revolt - was the beginning of a more violent uprising in Pangasinan
• Andres Malong Revolt (1660-1661) - who held the position of maestro de campo in Binalatongan (now San Carlos City) in Pangasinan during the 1660s, was persuaded by Maniago to revolt against the Spaniards due to similar abuses they experienced.
• Malong aspired to become the King of Pangasinan, as he had assisted many Spaniards in governing different towns in the province.
• Andres Malong - He led the people of Pangasinan in an armed uprising against the Spaniards and proclaimed himself the King of Pangasinan.
• The Tax Reform of 1884One of the notable reforms introduced by Spain in the 19th century
• The Tax Reform of 1884 - This reform, outlined in the Royal Decree of March 6, 1884, encompassed two significant provisions. Firstly, it abolished the despised tribute and introduced the Cedula tax as its replacement. Secondly, it reduced the annual forced labor, known as polo, from 40 days to 15 days.
• Tax Reform of 1884 - The implementation of the reform included the issuance of Cedulas Personales. all men and women residing in the islands, regardless of their nationality were required to obtain a cedula if they were above 18 years of age.
• there are sixteen different classes of cedulas. Initially, there were nine taxed classes, with tax rates ranging from 1.50 pesos to 25 pesos. Additionally, there was a tenth class, known as gratis, which exempted priests, soldiers, and privileged individuals from paying the tax.
• Agrarian Uprisings of (1745-46)The epicenter of the revolt was in the towns of Lian and Nasugbu in Batangas, Native landowners were incensed by the seizure of their lands by Catholic religious orders and demanded the return of their ancestral domains. However, the Spanish priests refused to comply, which led to riots, extensive looting of convents, and the burning of churches and ranches.
• The agrarian conflicts caught the attention of King Philip VI, who appointed Oidor Pedro Calderon Enriquez to investigate the charges against the religious orders and determine the validity of their land titles.