This document discusses several topics related to Philippine history, including society, politics, economics, and culture. It covers taxation and land reform during the pre-colonial, American, Japanese, and post-war eras. In the pre-colonial era, taxes were paid in goods or harvests to datus who provided protection. Under American rule, the Bureau of Internal Revenue was established in 1904. Land was communally owned and distributed in barangays before colonization. The Americans and President Marcos later implemented land reforms to distribute land ownership more broadly among farmers.

1. THE ISSUES OF
SOCIETY, POLITICS,
ECONOMICS AND
CULTURE WITHIN
PHILIPPINE
HISTORY
By: Kerr Haboc

2. Table of contents
TAXATION
LAND
REFORM
THE
CONSTITUTIO
N

3. Pre-Colonial
THE
CONSTITUTION

4. There was a Filipino culture in place when the
Spaniards arrived in the Philippines, but most Filipinos,
particularly the younger Filipino residents, did not
recognize it. Prior to the Spanish colonization of the
Philippines, the local population of the Philippines lived
in communities known as barangays. A barangay, the
smallest unit of governance, was made up of 30 to 100
families. It was separate from the other group and was
led by a Datu. Several barangays typically congregate
close to one another to aid one another in times of
conflict or other emergencies. The status of data was
transferred from the holder to either the eldest son or,
in the absence of a son, the eldest daughter.

5. American Era
THE
CONSTITUTION

6. This constitution, sometimes known as the
Commonwealth Constitution, was drafted by
Filipinos and ratified by both Americans and
Filipinos. It also acknowledged that the
Philippines will come under US administration
and instituted the Commission on Elections
(COMELEC). In order to prepare for
government independence, it was made after
it had been amended utilizing the following
US Government Acts.

7. Japanese Era
THE
CONSTITUTION

8. A Republican state with a strong executive branch and
subordinate legislative and judicial branches is established
under the Republic of the Philippines Constitution of 1943,
which consists of a preamble and twelve articles. The
President, who is chosen from among the National
Assembly members, is given the responsibility of exercising
executive power. The President serves as both the head of
state and the supreme military commander. The President
has the power to veto any legislation passed by the
Assembly, to enact regulations when the Assembly is not in
session, to declare martial law, to revoke the writ of habeas
corpus, to propose candidates for the Council of State and
local government officials, and to declare martial law.

9. Taxation
Pre-Colonial

10. Before the arrival of the Spaniards, the nation had a
number of barangays, or kingdoms, that were ruled by
Datus (or rajahs in some regions), who provided
protection to all of its subjects. Since barter was the
primary method of exchange at the time, taxes, also
known as buwis or handug (with the variant handog),
took the form of goods or harvests that the inhabitants of
the Datu shared in exchange for security and protection.
The highest and lowest castes were excused from paying
taxes since only the Timawa (free males) could provide
protection, as the Maharlikas (nobility) and the Datu did,
and the Oripun or Uripon (slaves) were unable to do so
because they lived to serve.

11. Taxation
American Era

12. The country is governed by an American governor
general during the American occupation of the
Philippines. The civil government in the Philippines was
created in 1902 under William H. Taft. Reorganization
Act No. 1189, signed on July 2, 1904, established the
Bureau of Internal Revenue (BIR) during the second civil
governor Luke E. Wright's administration.

13. Taxation
American Era

14. The country is governed by an American governor
general during the American occupation of the Philippines.
The civil government in the Philippines was created in
1902 under William H. Taft. Reorganization Act No. 1189,
signed on July 2, 1904, established the Bureau of Internal
Revenue (BIR) during the second civil governor Luke E.
Wright's administration. The Internal Revenue Law of
1904's author and Secretary of Finance Henry Ide
appointed John S. Hord as the first Collector of the BIR on
August 1, 1904, when it was officially established
(Commissioner). A Collector, Vice-Collector, one Chief
Clerk, one Law Clerk, one Records Clerk, and three (3)
Division Chiefs made up the first organization's initial staff
of 69 people.

15. Taxation
Post-war Era

16. The Bureau was ultimately re-established separately on
July 4, 1946, the day the Philippines declared their
independence from the US. As a result, Executive Order
No. 94 was issued on October 1, 1947, and the following
initiatives were carried out:
• The Accounting Unit and the Revenue Accounts and
Statistical Division were merged into one.
• All records in the Records Section under the
Administrative Division were consolidated.
• All legal work were centralized in the Law Division.

17. Pre-Colonial
Land
Reform

18. The barangay community shared ownership of the land.
The chiefs are in charge of this small unit of administration,
which consists of 30 to 100 families. Regardless of status,
everyone in the barangay had access to the land and
shared resources and the rewards of their labor. They
adhered to and put into reality the idea of "stewardship,"
which emphasizes the value of human interaction with
nature. In order to prepare the field for planting, it was
frequently cleared of bushes using the kaingin system or the
slash-and-burn technique, or the land was plowed and
harrowed.

19. American Era
Land
Reform

20. The Americans sought to end the dreadful conditions of the
tenant tillers and small farmers by passing several land
policies to broaden the base of small landholdings and
distribute land ownership among the greater number of
Filipino tenants and farmers, realizing that being landless
was the primary cause of social unrest and revolt at the
time. Consequently, they produced the "Philippine Bill of
1902" statute. This law established rules for the sale of
public lands, allowing for the private ownership of 16
hectares and the use of 1, 024 hectares by corporate land
holdings. Additionally, this granted Americans the ability to
purchase agricultural property.

21. Post-War Era to
Present
Land
Reform

22. Presidential Decree (PD) No. 27 during the period of
Marcos became theMarcos changes. It lowered the
maximum size of landholdings to 7 hectares and allowed for
the ownership of tenanted lands used for growing rice and
corn to be transferred to the tenants. According to the
statute, share tenants who worked on a parcel of land larger
than 7 hectares might own the land they cultivated, while
those who worked on parcels smaller than 7 hectares would
become leaseholders.

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