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.

586 EDUCATIONAL SURVEY OF THE PHILIPPINES
With the exception of slight temporary drops in 1914, 1915, and
1920, total provincial revenues from taxation have steadily increased
from P6,159,680 in 1910 to P9,902,331 in 1923.
3. MUNICIPAL REVENUES
The chief sources of municipal tax revenues, which must be used for
local purposes except when provided to the contrary by law, are the
following:
Half a peso per cedula.
The internal-revenue allotment of the Insular Government.
The real-property tax at the rate of two-fourths of one per cent, of which onefourth must go to the municipal school fund.
License fees of fishing, the keeping of dogs, cafes and restaurants, horse races,
and the sealing of weights and measures.
Municipal internal-revenue taxes on theatres, cockpits, concert halls, pawnbrokers,
circuses, billiard rooms, and retailing of native wines.
Cart and sled tax and cattle registration.
With the exception of 1919 which was about P250,000 less than
1918, the total municipal-tax revenues have increased steadily from
P4,188,606 in 1910 to P10,949,382 in 1923.
4. CHARTERED CITIES
The chartered cities are Manila and Baguio. They raise revenues
in much the same way as the municipalities. They, however, are
allowed higher property taxes and the allotment of internal revenue from
the Insular Government allows them the status of both municipalities in
organized provinces, and of provinces.
With the exception of an almost negligible drop in 1918, from 1917
the total revenues from taxation of Manila have increased steadily from
P1,621,121 in 1910 to P4,550,027 in 1923. Since 1923 the insular aid
of P1,000,000 has been suppressed; instead, in each annual appropriation act a rental of P50,000 for the Ayuntamiento has been provided.
SUMMARY
1. In keeping with their general emphasis on centralization in government, the Philippines have a highly centralized revenue system.
2. The Insular Government levies about 65 per cent of the taxes, the
municipalities and chartered cities about 20 per cent, and the provinces
about 15 per cent.
3. In 1923, of total taxes in all governmental units, the largest
producers in taxes were:
License and business taxes yielding 28.46 per cent of total taxes.
Import duties yielding 18.78 per cent of total taxes.
Real-property tax yielding 18.60 per cent of total taxes.
Excise taxes yielding 18.46 per cent of total taxes.
Cedula tax yielding 6.56 per cent of total taxes.
4. The system is fortunate in the quite general separation of insular
and local sources of revenues so that the different political divisions do
not compete severely for the same tax revenues. However, in recent