YUSAY TAX DECREE, AUGUST 17, 1899
[Original in Spanish. Printed document, signed. P . I. R .. 1046 .3.]
KABATUAN, August 17, 1899.
Seņor Francisco Soriano y Guzman, General Secretary of this Council:
hereby certifies that of this date a decree of the following tenor has been
issued by the office of the President:
On account of the serious difficulty experienced in providing means
for the support of the war; foreseeing that the latter may be prolonged
for at least the remaining month of this year, the government has been
confronted with the necessity of ascertaining some extraordmary source
of revenue to meet this condition; and thus, mindful of the principle which
has always animated its proceedings, which is to lay upon the people the
least possible burden in the time of need, and knowing, as we all know,
the most unsullied patriotism of these towns, which from the very first
days of this war have given constant proof of their self sacrifice, it has
been deemed best to establish a general tax, which should rest upon all
taxpayers from eighteen years of age and above, and, which beginning
with the poorest should increase with the more fortunate, in order that the
sacrifice may fall equally upon everybody, classifying the contributors as
follows: (1) those who shall pay one peso; (2) those who shall pay one
half peso; (3) those who shall pay one peseta; (4) those who shall pay
half of a peseta; and (5) those who shall pay eight cuartos, per month.
This draft was submitted to the Local Presidentes at the mass-meeting
held on the fifteenth instant, in order that, as representatives of the will
of their respective pueblos, they might state whatever they might have
to disclose, in harmony with the interests of the pueblos; said project
having been unanimously approved, and as it constitutes the least burdensome
source of revenue and the most feasible; with the concurrence of
the council, I hereby decree:
ARTICLE 1. A general tax is hereby created, classified according to
the quotas: 1st, at a peso; 2nd, at four reales; 3rd, at a peseta; 4th,
at half a peseta; 5th, at eight cuartos, per month.
ART. 2. All persons, of both sexes, over eighteen years of age shall
be contributors, except those exempted by law on account of poverty or
physical disability duly determined by the Local Board, the military and
those assimilated thereto in active service.
ART. 3. Contributors shall be classified according to the quotas: 1st,
in contributors who shall pay one peso; 2nd, in those who shall pay one half
a peso; 3rd, those who shall pay one peseta; 4th, those who shall pay one
half of one peseta; and 5th, those who shall pay eight cuartos, per month.
ART. 4. In the centro of each pueblo and in each of its barrios there
shall be appointed one, two, or more collectors, according to the importance
thereof. These collectors taken together in each town shall form the collecting
committee for this tax.
ART. 5. This committee having been formed in each town, there
shall be immediately made a list of names of the contributors to be
covered by each collector.
ART. 6. After drawing up this list, the contributors comprised by
each collector shall be classified according to the provisions of Art. 3.
Such classification shall be made by taking into consideration the wealth
of each contributor.
ART. 7. Cabezas de Barangay may serve as collectors. At all events
cabezas de barangay shall lend their most decided support to the collectors
in their respective sacopes.
ART. 8. The utmost good faith shall be observed in drawing up of
the lists of contributors and' in assigning thereto the proper quotas, under
the immediate liability of the collector.
ART. 9. When the list of contributors has been formed, there shall
be posted, in public buildings and places of the pueblo and of each barrio,
a list of names of the collectors of the respective barrios and that of the
contributors which each collector visits, specifying the quota that each
one must pay according to his wealth.
ART. 10. In order to comply with the provisions of the preceding
articles the Presidente shall call a meeting of the Local Board, the Cabezas
de barangay or Cabezas de Barrio, and the Principales of the town; the
Parish priest, if there is one, making a record of the proceedings which
shall immediately be sent to this government, with the list of names of
the collecting committee, of the collectors of each barrio, and of the contributors
covered by each collector.
ART. 11. The collection of this tax and its deposit in the Treasury
of the Government shall be made fortnightly, but if anyone would like to
pay in advance for one month or more, the payment shall be received
and deposit made thereof in the Treasury of this government, specifying
therewith the month or months for which paid.
ART. 12 The Local Boards, under the strictest liability, shall be in
charge of this tax.
ART. 13. This tax shall go into effect from the first of September
ART. 14. Every citizen is under obligation to report the omission of
any contributor; excess of the quota which may be collected over that
which is specified in the list; or any other abuse which may be committed
with respect to this tax.
ART. 15. This decree shall be published, immediately upon its receipt,
for three consecutive days, by posters within the town and its barrios; it
shall be posted on public buildings in the town and its barrios; acknowledgment
of its receipt shall be made to this government and notice given
of its enforcement.
Given in Kabatuan, August 17, 1899.
JOVITO YUSAY, President.
FRANCISCO SORIANO, General Secretary.
I communicate the foregoing to you for your information, and you
shall have the same enforced.
KABATUAN, August 18, 1899.
(Signed) FRANCISCO SORIANO,
Stamp: "Federal Council of State of Visayas, Philippine Republic,"