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between law and justice was absolute. The ordinary Filipino is naturally a contentious person. Next to a cockpit a court room with cocky abogados pitted against each other in the game of technicalities is his ideal place of entertainment. He delights in suing his neighbor and organizing a gang of witnesses to engage in the cheerful game of perjury. In the old days there were always plenty of lawyers to aid and abet him in such enterprises. There was also a sort of legalized banditti, a special class of shysters, known as abogadocillas, or little lawyers, who were recognized as entitled to practise before the justice courts. Because of lack of character or qualifications they had not been regularly admitted to practise in the courts of record and were experts at stirring up strife and encouraging litigation.

The Filipinos realized that the courts as administered were the agencies of extortion and injustice, and their complaints were loud and continuous. The necessity for reforming the procedure of the courts was a matter about which there was no difference of opinion.

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28 As to the unsatisfactory state of the administration of justice, see Sawyer, The Inhabitants of the Philippines, Chap. IV.

CHAPTER X

Taxation and Revenue

The Tax System-Direct Taxes-The Tribute-Abolished in 1884-The Cedula Personal-Special Provisions for Chinese-The Income Tax-Indirect Taxes-Customs Duties-Classification of Goods-Rates Levied-Certain Special Charges-Monopolies, Stamps, Cockpits, Lotteries, etc.-The Tobacco Monopoly-Government Receipts and Disbursements.

The system of taxation which the Spaniards established in the Philippines was suitable for the people and the conditions under which they lived.1 As usual, it was the administration that was at fault. The government raised the money required for its support by direct and indirect taxes, and by trade and other monopolies. As noted by Professor C. C. Plehn2 the feature of the history of taxation in the Philippines is "the continuity in the development of the tax system, the antiquity of its origins, and the skill and care with which it was ever readjusted to the conditions of the times and of the country. The direct taxes which the United States government found in operation at the time of their occupation can all be traced back, with scarcely a break in the line of evolution, to the primitive 'tribute' provided for with such simple logic and stately eloquence in that impressive old law for the Indians written by royal authority in 1523. The indirect taxes in their turn were all evolved from the simple almojarifazgo, whose quaint Moorish name so forcibly suggests its age; while the other revenues, all practically in the form of monopolies, either arose from the assertion of the royal rights to the profits of all trade that might be won by

1 The general opinion is that the burden of taxation was not excessive, Bourne in B. & R., I, Int., p. 85.

2 Pol. Sci. Quar. XVII, p. 147. This account of the system of taxation is based very largely upon Prof. Plehn's two articles in the Political Science Quarterly, XVI, p. 680 and XVII, p. 125. See also Hords' Internal Taxation (J. U. H. Studies), 1907.

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loyal Spanish subjects or else rested on the Papal supremacy over all the converts to the Church of Rome."

The direct taxes began with the tribute which, with no change in principle and but little in form, was regularly collected from the time of Legaspi until the year 1884. A law of the Indies declared that:

"Since it is a just and reasonable thing, that the Indians who may be pacified and reduced to obedience and vassalage to Us, should render tribute in recognition of Our sovereignty and should give such service as Our subjects and vassals owe, and as moreover, they have established among themselves the custom of paying tribute to their chiefs, We command that they be persuaded to aid Us with tribute, in such moderate amount of the fruits of the earth, as may from time to time be required by law."3

The tribute was a personal tax, a kind of universal poll tax such as is common in some form in all countries. It was levied on natives and mestizos, at the rate originally of eight silver reales for each family, but was soon increased to ten reales fuertes, equal to about seventy-five cents in gold. It was for a time payable in gold, or in the designated products of the country at a fixed "official price." The government determined what articles should be tendered in payment, usually the principal products of the particular province or locality, such as rice in the lower provinces of Luzon and tobacco in the Cayagan Valley.

The family was the unit for the payment, but matters were so arranged that it operated as a poll tax of about one-half a tribute on every person, male or female, over sixteen and under sixty years of age. The alcaldes, gobernadores, and cabezas de barangay who collected the tributes, together with their wives and first-born sons, were exempt from the tax. The cabezas, in recognition of their original rights as native chiefs as well as their services, might, if they had no sons, adopt one.

The

3 Recopilacion de Leyes de los Reynos de Las Indias, Book VI, tit. v, la

1, quoted Pol. Sci. Quar. XVI, p. 684.

exemption was also granted to soldiers, active and retired, their wives and sons residing with them, the members of the provincial reserves, members of the Civil Guard, revenue inspectors, customs and marine guards; inspectors and storekeepers under the tobacco monopoly; government employees receiving a fixed salary; paupers and cripples receiving public aid; those who had rendered some special service to agriculture or industry; and others simply "for just causes." This was construed to include certain college students, widows of advocates, native women who were widows of Spaniards, day laborers in the royal artillery shops, and many other government employees. The descendants of Don Pedro Mojica and Don Carlos Lacondola, who were ruling as petty native kings when the Spaniards captured Manila, were never required to pay the tribute. To this list must be added all those who paid certain amounts for other taxes. A tax list, padrón de tasas, approved by the parish priest, was prepared annually for each cabeceria which showed the name, age and occupation of all heads of families, and the cabeza had to account for the tributes which thus appeared to be payable.* Failure in this meant imprisonment and confiscation of goods. In addition to the regular tribute, the natives paid one real for commutation of the tithes; one for the community fund, and three for the Church. From 1635 to about 1850 they had to pay also one-half a real for the conquest of Jolo, known as the donativo de Zamboanga. Certain provinces also occasionally imposed additional direct personal taxes for such purposes as maintaining vintas, or boats, for coast defense. But in addition to these payments, which it will be noted were not in the least oppressive in amount, the people were required to pay heavy local direct taxes in the form of labor on the public works which, however, could be commuted and paid in money.

The tribute was supposed to be paid by those only who had submitted to Spanish rule and owed the duty of allegiance to the king. The mountain people were, when it was possible,

4 The alcaldes, corregidores and gobernadorcillos were held responsible for the collection of the taxes in the provinces and municipalities.

required to pay something in "recognition of vassalage." Collecting tribute from the timid little Negritos must have been a dangerous as well as unprofitable business.

The liability to pay tribute seems sometimes to have been used for missionary purposes, as exemption for a certain number of years was frequently offered as an inducement to become converts or for those in rebellion to lay down their arms.

In 1884 the ancient tribute was abolished along with the caja de communidad and the sanctorum, and their place was taken by a graduated poll tax. Thereafter every resident over eighteen, male or female, except Chinese, natives and colonists of Jolo, Palawan and Balabac, was required annually to purchase and carry with him a certificate of identification, which was called a cedula personal. It was a very convenient method of collecting the poll tax and is in use in the Philippines at the present time. As under the old tribute system, gobernadorcillos and their wives, cabezas de barangay, and their wives and assistants, received cedulas gratis in consideration of their services in collecting the tax. Monks, sisters of charity, privates in the army, naval and civil guards, convicts while in prison, and paupers who received public aid also received cedulas without charge. The tax, or amount paid for the cedula, ran from one-half peso to thirtyseven pesos, determined by occupation, status, amount of other taxes paid, and income.

The tax lists were prepared in much the same way as those upon which the tributes had been based. The heads of households were required to prepare schedules giving descriptions of all persons over eighteen years of age. Lists of those under their charge or care were prepared by the heads of institutions such as convents or prisons, and the captains of boats. Cabezas and captains of boats were held personally responsible for the payment of the tax by all persons under them. Under this system the tax had to be paid by every person who lived in the country; without it nothing could be done. It was a sort of license to exist and do business. During the period just preceding Ameri

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