The development of Philippine politics

THE REVOLUTIONARY GOVERNMENT

141

The commercial and industrial tax was very complicated,
for the schedule covered over four hundred different classes
of taxable industries and occupations. There was at first
decreed an extraordinary contribution from foreigners, but
in view of the unpopularity of the decree, it was abolished
in January, 1899. The Chinese were also requested to continue paying the old tax which the Spanish government required of them to pay in proportion to their income.
The greatest source of revenue was the extraordinary
war tax which gave more than 60 per cent to the total estimated receipts for 1899. It wass called the war tax or
certificate of citizenship tax. Under this, all citizens of the
Philippine were divided into eight classes with their respective fees as follows:
Class 1 (persons who owned property to the value of
P25,000 or more)............................... P100
Class 2 (persons who owned property to the value of
P15,001 to P25,000)............................ 50
Class 3 (persons who owned property to the value of
P10,001 to P15,000)............................. 25
Class 4 (persons who owned property to the value of
P5,001 to P10,000).............................. 10
Class 5 (persons who owned property to the value of
1,001 to P5,000)............................... 5
Class 6 (all males over eiglhteen not included in the
first five classes).............................. 2
Class 7 (all women over eighteen)................. 1
Class 8 (Sexagenarians,, insane persons, soldiers and
military employees in active service)........... Free(1)
The much condemned farming out system of collecting
revenues in vogue during the Spanish regime was continued.
The import and export duties had fixed schedules. At
first an advalorem duty of 25 per cent was levied on all
merchandise leaving revolutionary ports. This was subsequently changed in October, 1899 when 5 per cent duty was
declared on merchandise sent to ports within the jurisdiction of the revolutionary government or that of Manila;
15 o/o on the invoiced value or on the market price at the
place of origin of all merchandise shipped from points with(1) Taylor, Vol. IV, Exh. 751, 77 GR.