‘They offer the government to suppress the country’s rebelliousness and the snment gives them all its autocratic support, going to the extreme if the friars so and, while they portray the ruler as the personification of tyranny and despotism. y offer the people to soften that tyranny and the people place its wealth in their is so that they may defend them against official rapacity. The basis of monastic wealth is the lack of union between the people and the srnment and it is necessary to foster it by fanning the resentment of the first and the sspotism of the second. To achieve this, they count on the diversity of languages among rulers and the ruled; and to preserve that diversity, to impede popular education, and to avoid at any cost that the people and the government come to understand each , are the best way of keeping them in perpetual antagonism. In the Philippines, however, religious amortization is very conspicuous. Ignorance ‘and fanaticism encouraged by the monastic institutions and ignoring the claims of ‘blood relations as if they were contrary to divine law have been responsible for centuries for the immense number of disinherited families. The best lands, the best estates, thus passed to the control of monastic communities. ‘Today the convents are the millionaires of the country; their large funds cannot ‘be alienated.Their lands are cultivated without the stimulus of the owners and with discouragement on the part of the tillers. They are leased and the rent increases from time to time and in proportion to the improvements introduced on the land. On more than one occasion the voice of poverty has exhaled touching complaints but who listens to the voice of poverty? Monastic properties are subject to land titles of ten percent and the increase in their income ought to favour the government treasury, but does it perchance? We don't know. The government finance office relies on the sworn statement of the convents, and what official would dare verify that Olympics declaration, as in view of monastic predominance government employees are daily in danger of losing their positions? In the year 1887 the provincial government of Laguna tried to get information ‘about the increase in the income of the lands in Calamba belonging to the Dominican friars. It found out that the annual income of five thousand pesos has been sextupled, amounting to more than hig shompand pesos. The finance office learned about it; and .. nothing more. - ‘The Filipinos pay direct taxes consisting of the personal cedula, urban tax, industrial subsidy and additional municipal tax, provincial tax, and personal loan; and besides these, the indirect one of the markets, vehicles, horses, stamps and surcharges, slaughter of cattle, river tolls, and others. Well then; besides the direct and indirect taxes there exists another which, though it does not figure in the financial plan of the Philippines, nevertheless is a burden on her interests. READINGS IN PHILIPPINE HISTORY 89‘This is what we would call the tax of the religious festivals. The papal decree of 2 May 1867 aimed to relieve the Filipino Catholics of this burden by reducing the number of feast days and ordering that each diocese have only one patron saint to be named by the Holy See, and in fact this was done. But it is evident that the will of the Pope is ineffective and impotent so far as the regular curates in the Philippine Archipelago are concerned. Each parish church has a tutelary patron of the town besides the patron saint of one ‘of more confraternities and patron saints of secondary importance venerated in some churches according to the curate's devotion. Their respective saint’s days are celebrated ‘with pomp at the expense of the people, For each celebration are collected large sums of ovena, masses, sermons, processions, music, bands, singers, sacristans, bell-ringing, bell-men, curtains, altars, silver candelabra, chandeliers, candles, and the like. During these celebrations the townspeople have to keep open house, entertaining lavishly, In addition, there are fireworks of thousands of skyrockets that reduce to smoke the savings of the fervent devotee, Aside from these numerous and costly festivals, in every district where fifty families ‘dwell, a chapel is erected at a cost of at least one thousand pesos; there are some costing five, ten, and fifteen thousand pesos. The dues of the stole and the foot of the altar are 8 legitimate source of revenue of the priesthood. They are not just mere alms as they think, they are a just remuneration; Jesus Christ and common sense declare that he who works deserves to eat, But the exaggerating collection of some dues without the sanction of Jesus Christ hhurt the interests of the Catholics and leads them to impious reflections and to inquire in the light of economics about the productive value of this social element whose manifestations are purely those of the consumer. and the Government solemnly declares that the parish curate’s opinion suffices so that the deportation may not be arbitrary. Itis no longer fanaticism that builds this opulence, no; itis fear of the group which hhas been raised to the power which, with no one stroke of the pen ora low whisper, can kill the happiness of one who obstrygts or does not cooperate in the development ofits schemes of exploitation. ITS RELIGIOUS ASPECT In the performance of their duties, the municipal officials depend on the parish Priest. To report the conduct of a citizen the testimony of one hundred members of the Principalia is not enough. The essential requirement is the curate's approval. The signature of the curate is necessary to the census of residents in a municipality, to the conscription of eligible young men, to formalize accounts and other official documents;, to everything and for everything the curate’s signature is an essential requisite. READINGS IN PHILIPPINE HisToRYThe government establishes primary schools in each town. The government houses are made of light materials, like those destined for the tribunal which hardly approximate the stable of the friar curators. ‘The government finds a thousand obstacles in collecting taxes from the tax-paying public; but the monastic orders empty without the difficulty the purse of the same public in return for heavenly promises. ‘The government worries about meeting its peremptory financial needs, but the monastic treasuries are overflowing with money so that their only worry is how to send away from the country their copious savings that foster the banking interest of foreign trade. The government refrains from creating new sources of revenue in order not to burden Filipino interests, but the friars invent every day new forms of devotion, some very costly, and the public pay, not because of fanaticism, but rather, for fear of displeasing the friars whose power they know has sent many innocent victims to exile. Because of this, there is a notable contrast between the poverty of the government. and the opulence of the vow of poverty. Let us analyze this economic phenomenon, The amortization of lands is fatal to agriculture everywhere. Experience and ‘economics have shown the needs for laws of disentail. In the countries where such wise ‘measures have been adopted, capital was immediately channeled to greater and better production. The sale of religious objects that rise in price by reason of priestly blessing constitutes a true and indisputable simony; and notwithstanding, one of the principal sources of income of the monastic order is the trade in religious objects. The ready-made belt without priestly blessing costs and is sold at four or five pesos a hundred, but the moment the priest blesses it and the belt passes on to the class of spiritual things and becomes an object of papal and Episcopal indulgences, from that ‘moment the price rises one hundred per cent atleast. To the new member of confraternity, it is sold at sixty-two cents, four eights of a peso each belt, the price going down until twenty-five cents minimum when the buyer is an old customer. What is true of belts is also true of scapulars of the Recollect fathers, of the rosaries of Dominican fathers, of the cords of the Franciscan friars, and of various others too many to enumerate. a 92 READINGS IN PHILIPPINE HISTORY"TAXATION DURING THE SPANISH PERIOD ca ‘THIS IS A BRIEF DISCUSSION of the revenues enjoyed by the Spanish government for more than three centuries of their occupation of the Philippine islands. Only the salient features of the central or insular revenue system that has historical significance ‘were included in the discussion. TAXES IMPOSED BY. THE'SPANISH GOVERNMENT IN THE PHILIPPINES Taxation during the Spanish period was compulsory. All Spanish colonies in America and the Philippines were-required to pay taxes for two reasons: (1) as recognition of Spain's sovereignty over the colonies, and (2) to defray the expenses of pacification (the act of forcibly suppressing hostility within the colonies) and governance, thereafter. ‘Several colonial laws on taxation were made by the Real y Supremo Consejo de las Indias (Royal and Supreme Council of the Indies) for the Spanish monarch. These laws were embodied in the compilation of legislations related to the New World called the Recopilacién de leyes de los reynos de las Indias. It was a four-volume collection of laws relating to the Indies, which was published in Madrid in 1861. ‘Taxes during the Spanish period in the Philippines were the tribute, sanctorum, donativo, caja de communidad, and servicio personal (Boncan, 2016). 1. Tributo was a general tax paid by the Filipinos to Spain which amounted to eight Reales, Those who were required to pay the tributowere the (a) 18 to 50 years old males, (2) the carpenters, bricklayers, blacksmiths, tailors, and shoemakers, and (@) town workers such as those in road construction, and those whose is public in nature, 2. Sanctorum was a tax in the amount of 3 Reales. These were required for the cost of Christianization, includifg.the construction of churches and the purchase of materials for religious celebrations. 3. Donativo was a tax in the amount of half Real for the military campaign of the government against the Muslims. In later years, however, the amount collected from donativo was almost exclusively used for the Spanish fort in Zamboanga. 4, Caja de comunidad was a tax collected in the amount of 1 Real for the incurred expenses of the town in the construction of roads, repair of bridges, or the improvement of public buildings. 94 READINGS IN PHILIPPINE HISTORY5. Servicio personal also called polo y servicios was a form of forced labor during the Spanish period in the Philippines. All able-bodied males, 16 to 60 years old were required to work in the construction of bridges, churches, and galleon ships. ‘They were called polista. Earlier, the polistas were required to work for 40 days; however, the number of days was lowered to 15 days in 1884s a result of the tax reform issued through a Royal Decree. Some of the polistas were brought to fight against the Muslims and others were brought in the Spanish expeditions. The only way that a polista can be freed from forced labor was when he paid a falla, or fine, But only very few could afford to pay the fine. The gobernadorcill, cabeza de barangay, and other members of the principalia were exempt from forced labor and falla. REVOLTS AGAINST THE TRIBUTE Cagayan and Dingras Revolts (1589). In 1589, the Cagayan and Dingras Revolt against the tribute occurred on Luzon in the present-day provinces of Cagayan and Ilocos Norte. The revolt of theflocanos, Ibanags and other Filipinos was triggered by the alleged abuses of the tax collectors, including the collection of high taxes. Six tax collectors who had arrived from Vigan were killed by the natives. Governor-General Santiago de Vera sent ‘Spanish and Filipino colonial troops to pacify the rebels. The rebels were pardoned in the end. The Philippine tax system was also reformed because of the revolt. ‘These were the first native revolts against the hated tribute and the corrupt tribute collectors. Although they were easily suppressed by government troops, more revolts of ‘similar nature were to come one after another in subsequent years. ‘Agustin Sumuroy's Revolt (1649-1650). On June 1, 1649, Agustin Sumuroy, who was a Waray from Palapag in today’s Northern Samar, together with his followers rose in ‘arms against the Spaniards over the polo y servicio or forced labor system being started in Samar. The revolt was triggered when the town mayors sent the Warays to the shipyards in Cavite for forced labor, contrary to the directive of the government of Manila that all natives subject to the polo would not be sent to distant places from their hometowns to do forced labor. The rebels were responsible for the death murder of the parish priest of Palapag. The revolt to Cebu, Masbate, Camiguin, Bicol, Camarines, Albay, Zamboanga in Mindanao, and Surigao. The rebels succeeded in establishing a rebel government in the mountains of Samar. However, the capture and execution of Agustin Sumuroy on June 1650 led to the eventual defeat of the rebels. David Dula, Sumuroy's co-conspirator, continued the quest, but was wounded in one of the fierce battles he fought with the Spaniards years later. He was captured and later executed in Palapag, Northern Samar. His men, the seven key lieutenants, were also executed. Francisco Maniago’s Revolt (1660-1661). In 1660, Francisco Maniago, a Kapampangan, led an uprising in Pampanga. The Kapampangans were against the tribute, forced labor, and rice exploitation. For eight months, they were made to work under unfair conditions READINGS IN PHILIPPINE HISTORY 95AGRARIAN UPRISINGS (1745-46) Taxation was not only the reasons for the revolts of the Filipinos during the Spanish period, but the agrarian unrest as well. The Agrarian Revolt happened between 1745 and 1746 in Batangas, Laguna and Cavite, and Bulacan. The revolt happened in the towns of Lian and Nasugbu in Batangas. The grabbing of lands by the Catholic religious orders angered the native lands owners and demanded that their lands be returned based on ancestral domain. However, the Spanish priests refused which resulted to riots and massive looting of convents and the burning down of churches and ranches. Troops were sent from Manila to Batangas to quell the disturbance. The encounter was bloody and those who surrendered were pardoned. ‘The uprising resonated in other towns of the neighboring provinces, notably Biflan, Imus, Silang, Kawit, Bacoor, San Mateo, Taguig, Parafaque, and Hagonoy. The agrarian conflicts reached the ear of King Philip VI who appointed Oidor (a judge of the Royal Audiencias and Chancillerias) Pedro Calderon Enriquez to investigate the charges brought against the religious orders and to ascertain the validity of their titles to the lands in question. The friars were ordered to submit their titles to a secular judge, but refused to comply, claiming ecclesiastical exemption, In the face of their opposition the governor general dispossessed the friars of the lands which were said to have been illegally occupied by the friars and which they were continuing to hold without legitimate title, restoring the lands to the Crown. The case was appealed by the friars to the Royal Audiencia of Manila and that tribunal upheld the first decision; then the case was further appealed to the Council of the Indies in Spain and again the decision was, confirmed. But the whole matter did not stop here; subsequently, the friars won their case and retained the disputed lands, and their ownership of the lands remained intact even after the end of the Spanish regime. THE FIRST PHILIPPINE REPUBLIC When Gen. Emilio Aguinaldo came to power in 1899, the Malolos Constitution which they crafted intended to confiscate the so-called Friar lands and other large estates. However, the First Philippine Republic was short-lived so that the plan to confiscate the lands was never executed. AMERICAN PERIOD {1a9e-1935) ” There were some noteworthyregulations enacted during the American period. ‘These were the Philippine Bill of 1902, which set the ceilings on the hectarage of private individuals to 16 hectares, and 1,024 hectares for corporations. The Land Registration Act of 1902 (Act No. 496), which provided for a comprehensive registration of land titles under the Torrens system. The Public Land Act of 1903, which introduced the homestead system in the Philippines. The Tenancy, Act of 1933 (Act No. 4054 and 4113), which regulated relationships between landowners and tenants of rice (50-50 sharing) and sugar cane lands. 100 READINGS IN PHILIPPINE HisTORYHowever, The Land Registration Act of 1902 did not completely solve the problem of land registration under the Torrens system because the lands owners might not have been aware of the law or that they could not pay the survey cost and other fees required in applying for a Torrens title. COMMONWEALTH PERIOD (1935-1942) During this period, President Manuel L. Quezon advocated the Social Justice program to block the increasing social unrest in Central Luzon. Significant legislations enacted during Commonwealth period were the following: , ‘The 1935 Constitution, which was promulgated for the promotion of social justice to ensure the well-being and economic security of all people, should be the concern of the State. ‘The Commonwealth Act No, 178 (An Amendment to Rice Tenancy Act No. 4045), enacted on Nov. 13, 1936, provided for certain controls in the landlord-tenant relationships. ‘The National Rice and Corn Corporation (NARIC) of 1936 established the price of rice and corn that helped the poor tenants as well as consumers. ‘The Commonwealth Act. No. 461, 1937, specified the reasons for dismissal of tenants and only with the approval of the Tenancy Division of the Department of Justice,» ‘The Rural Program Administration, created on March 2, 1939, provided the purchase and lease of haciendas and their sale and lease to the tenants. ‘The Commonwealth Act No. 441, enacted on June 3, 1939, created the National Settlement Administration with a capital stock of P20, 000,000. JAPANESE OCCUPATION During the Second World War (that started in Europe in 1939 and in the Pacific in 1941), the Hukbo ng Bayan Laban sa Hapon (HUKBALAHAP) controlled the areas of Central Luzon. The HUKBALAHAP was composed of peasants and workers who took up arms against the Japanese forces. Peasants who supported them earned fixed rentals, ‘while landowners who supported the Japanese lost their lands to peasants. But this was short-lived because it ended with the end of WWII. ‘The problems of land tenyre in the Philippines remained even after the Philippine Independence in 1946. To address the problem, the Philippines Congress revised the tenancy law. PRESIDENT MANUEL ROXAS (1946-1948) During Roxas’ administration, the following laws were enacted: Republic Act No. 34, which established the 70-30 sharing arrangements and regulated the share-tenancy contracts. Republic Act No, 55, which provided for a more effective safeguard against arbitrary ejectment of tenants. [READINGS IN PHILIPPINE HISTORY 101PRESIDENT BENIGNO SIMEON COJURNGCO AQUINO II (2010-2016) President Benigno Simeon Cojuangco Aquino IIl (2010-2016) together with farmers, Catholic bishops, and other land reform advocates developed a plan of action for the implementation of the Comprehensive Agrarian Reform Program Extension with Reforms (CARPER). Aquino established the multi-stakeholders mechanism, composed of representatives from the Department of Agrarian Reform and other CARP implementing agencies of the government, Church officials, non-governmental organizations, peoples organizations, and other farmers’ groups and federations to monitor the implementation of the CARP, specifically focusing on: (a) coverage and distribution of agricultural lands; (b) movement and performance of Department of Agrarian Reform personnel; (c) delivery of support services to the beneficiaries; and () budget allocation and utilization. PRESIDENT RODRIGO/ROR DUTERTE (2016-PRESENT) The issue of land reform has been persistent even up to the present time. The current Duterte administration is committed to pursuing the agrarian reform program in the country. President Duterte, who is also the chairman of the Presidential Agrarian Reform Council (PARC), has included land tenure security in his 10-point socio-economic agenda to improve the quality of life of farmers and raise their productivity. READINGS IN PHILIPPINE HISTORY 105which provided authority and defined mechanisms for the establishment of a formal constitution via a constitutional convention. The eventful day arrived on July 4, 1946, when the United States recognized Philippine independence in the Treaty of Manila. The Philippine-American friendship day is celebrated every 4" of July to commemorate the Philippine independence from the United States of America. THE1935 PHILIPPINE CONSTITUTION This constitution was written in 1934 with the goal of meeting the United States’ expectation of political maturity among Philippine leaders so that a full and real independence could be granted by the US. This constitution was promulgated by the 1934 Constitutional Convention and was in operation during the Commonwealth era (1935-1946), until the Third Republic (July 4, 1946 - January 16, 1973). The Third Republic started with the granting of Philippine independence from US domination on July 4, 1946 to Roxas Administration (1946-48), Quirino Administration (1948-53), ‘Magsaysay Administration (1953-57), Garcia Administration (1957-61), and Macapagal Administration (1961-65). ‘During the Commonwealth period, the form of government was Presidential system, with the president serving a six-year term without reelection. It also provided for a unicameral National Assembly. However, in 1940 an amendment was done establishing Bicameral Congress ofthe Philippines composed of a Senate and House of Representatives, as well the creation of an independent electoral commission. Moreover, President's term was changed from six years without reelection to a four-year term with a maximum of ‘two consecutive terms in office. In the Third Republic, the 1935 Constitution was still in operation, the form of government of the Philippines was Unitary Presidential Constitutional Republic. Again, an amendment was made in 1947, which provided for the provision of the Parity Rights between the American and the Filipino citizens. The Parity Rights granted the U. S. citizens and corporations equal rights with Filipino citizens over the Philippine natural resources. In 1971, a Constitutional Convention was held to rewrite or revise the 1935 Constitution. However, so mitch corruption marred the process. In 1972, President Ferdinand Marcos proclaimed martial law to suppress the increasing civil strife and the threat of communist takeover of the government. The proclamation of martial law suspended the 1935 Constitution. The Preamble of the 1935 Constitution reads, “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, prométe the general welfare, and secure to themselves and their posterity the blessings of independence under a regime of justice, liberty, and democracy, do ordain and promulgate this Constitution.” READINGS IN PHILIPPINE HISTORY anthe performance of his duties as he may prescribe,” and the Prime Minister was a mere head of the Cabinet.(4) The 1984 amendment abolished the Executive Committee and restored the position of Vice-President. The Preamble of the 1973 Constitution reads, “We, the sovereign Filipino people, imploring the aid of Divine Providence, in order to establish a Government that shall embody our ideals, promote the general welfare, conserve and develop the patrimony of our Nation, and secure to ourselves and our posterity the blessings of democracy under a regime of justice, peace, liberty, and equality, do ordain and promulgate this Constitution.” THE 1986 FREEDOM CONSTITUTION Right after the 1986 People Power Revolution that compelled President Marcos to step down from power, President Corazon Aquino issued Proclamation No. 3 to serve as a provisional constitution. The proclamation contained some provisions adopted from the 1973 Constitution. Powers such as government reorganization, removal of officials, appointment of a commission to draft a new and more formal Constitution, which upon ratification, would supplant the Freedom Constitution. The first part of Proclamation No. 3 reads, “Whereas, the new government was installed through a direct exercise of the power of the Filipino people assisted by units of the new armed forces of the Philippines; whereas, the heroic action of the people was done in defiance of the provisions of the 1973 constitution, as amended; Whereas, the direct mandate of the people ‘as manifested by their extraordinary action demands the complete reorganization of the ‘government, restoration of democracy, protection of basic rights, rebuilding of confidence in the entire governmental system, eradication of graft and corruption, restoration of peace and order, ‘maintenance of the supremacy of civilian authority over the military, and the transition to a ‘government under a new constitution in the shortest time possible; Whereas, during the period of transition to a new constitution it must be guaranteed that the government will respect basic ‘human rights and fundamental freedoms; WHEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by virtue of the powers vested in me by the sovereign mandate of the people, do hereby promulgate the following Provisional Constitution.” THE 1987 PHILIPPINE CONSTITUTION ‘The 1987 Philippine Constitution was drafted by a constitutional assembly that was mandated in Proclamation No. 3. The commission composed fifty members appointed by President Corazon Aquino from various backgrounds:former members of the House of Representatives, former justices of the Supreme Court, a Roman Catholic bishop, and political activists against the Marcos regime. Cecilia Mufioz-Palma, who was a former ‘Associate Chief Justice of the Supreme Court was elected by the commission as its president. The final draft of the 1987 Constitution was finished on October 12, 1986 and was presented to President Aquino on October. The constitution was ratified on February 8, 1987 through a nationwide plebiscite. READINGS IN PHILIPPINE HISTORY 13