A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

582 EDUCATIONAL SURVEY OF THE PHILIPPINES

PROVINCIAL REVENUES
The provincial tax revenues are in part levied by the provincial
governments within the provinces, and in part consist of allotments from
the Insular Government. The kinds of provincial tax revenues, the
amount raised by each, and the percentage it forms of the total provincial
revenues from taxation, for 1923, are shown in Figure 9, page 82. The
exact nature of each of, these taxes is indicated in the following
descriptions.
CEDULA TAX.-This is a capitation or poll tax. With the usual
exceptions for foreigners and natives it is levied on all male inhabitants
of the Philippine Islands between eighteen and sixty years of age. Since
without the cedula receipt as an identification certificate no voting and
practically no official or private business of importance can be transacted, it is easily collected.
The normal tax is one peso of which half goes to the province and
half to the municipality wherein it is collected. In the regularly organized provinces and Manila, a second peso may be levied, all the
proceeds of which go to the provincial road and bridge fund. These
provinces ordinarily levy the additional peso.
Although there may be a drop of over P200,000 from an individual
year to the next the total cedula tax returns have in general risen steadily
from P2,590,412.55 in 1910 to P3,372,434 in 1923.
Citizens and school authorities have recommended to the Commission
that a permissive cedula tax increase, the proceeds of which were to go
to primary schools, would be easily passed in their regions. This might
take the form of either a provincial tax, or if municipalities were given
permission to increase their cedula for this purpose, a municipal tax.
PROPERTY TAX.-This is a tax levied on the assessed value of real
property, including land, buildings, and the improvements thereon. A
part of the property tax goes to the province and a part to the municipalities. There are the usual exemptions for government, educational,
and religious property. The assessment is ordinarily at 60 per cent of
the full valuation.
Although a tax rate of more than three-eighths of one per cent is not
required the total rate of this tax has for years been seven-eighths of one
per cent. The province can levy one-eighth of one per cent. Of this,
the first one-eighth goes to the provincial road and bridge fund and the I
remaining two-eighths to the general funds of the province. The municipality must levy one-fourth of one per cent and may levy as high as
two-fourths. Of this, the first one-fourth of one per cent goes exclusively