HomeThe Journal of Historyvol. 10 no. 2 (1962)

Taxation in the Philippines

Carl C. Plehn

Discipline: History



A brief account of the principal revenues enjoyed by the Spanish government in the Philippine Islands during the three and a quarter centuries of Spanish rule may be of special interest at the present time. In the following outline an endeavor is made to select those features only of that revenue system which have a true historical significance, as distinct from those which have a mere antiquarian interest. The further effort has been made to select the salient features only and not write an exhaustive account of all the tiresome vacillations of policy, due to the ignorance of the home government as to the conditions which existed in the islands. This account deals with the revenues of the central or insular government only and does not include local or municipal revenues.