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538 TAXATION

IN THE PHILIPPINES.

BY W. F. LEGISLATION in the Philippines since the American occupation is necessarily experimental in its character. A judicious system of taxation is one of the most difficult requirements to meet in this country, as it is one of the most essential for the benefit of the community. Of all bad measures of an oppressive government the worst is a vicious system of taxation; as it works greater injury to the people than any other means of polit ical injury. The most tyrannical act of the bloody-minded Alva, the scourge of the Neth erlands during the rebellion against Spain, was the imposition of a tax so heavy that it not only took the substance of the people, but paralyzed their industrial energy, and de feated the purpose of its imposition by mak ing its collection impossible for any length of time in the future. Alva was, perhaps, the most blood-thirsty tyrant of European his tory; he is said to have executed some eighteen thousand people during his com paratively brief rule over the Low Countries, but what more than all beside crushed their energies and wrought ruin to the people was the tax laid shortly before his infamous reign came to an end by his recall to Spain. The present tax system, introduced by the Philippine Commission, is modeled largely on that of the several States of the Union, as to its collection and the penalties attached for non-payment; in some important features, however, it differs widely from the general system adopted in the United States. The main source of revenue is derived from the tax on land, that is, for provincial and municipal purposes, the general sources of revenue being an ad valorem tax on lands, buildings and improvements; beside the land tax, revenue is derived from an impost on the privilege of establishing fisheries, fees for cer tificates of ownership of cattle and the trans

N ORRIS. fer of title of the same; rents and profits of municipal property; fees for tuition in mu nicipal institutions of learning; licenses for various occupations and privileges, among which are included cock-pits, cock-fighting, keeping or training fighting cocks, and mu nicipal fines. One of the most peculiar tax.s is an imposition on carts for the purpose of road repairs, which tax is classified as fol lows: Three dollars upon each draft cart with tires less than two and a half inches wide; two dollars on carts, the vheels of which are rigid with the axle to which they are at tached; five dollars on each cart having both such tires and axle. The tax is in Mexican currency, making it less than one-half the amounts specified in United States currency. As before observed, the great source of revenue lor provincial and municipal pur poses is derived from the land tax. For pur poses of taxation, the land of each munici pality is valued by a body termed the Munici pal Board of Assessors, consisting of the President and Treasurer of the Municipality and a special deputy appointed by the Pro vincial Treasurer. Each owner of real estate within the municipality is compelled by the law to prepare a statement of the land owned by him and its value, and to file such state ment with the Secretary of the Municipal Board within two weeks of its organization. The Board of Assessors are not bound by the statements filed by real estate owners, and as a matter of fact take them simply as an indication of the value of the land, making their assessments largely according to the financial requirements of the municipality. A list of the taxable real estate with the valuation and assessments is made by the Board. Notice that said list is prepared, and that on a certain day, at least ten days after the posting of such notices, complaints will