YUSAY TAX DECREE, AUGUST 17, 1899

Exhibit 1262.

[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 next.

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,
General Secretary.

Stamp: "Federal Council of State of Visayas, Philippine Republic,"