Life and Works of Rizal

RA 1425

“An act to include in the Curricula of All Public and Private schools, Colleges and Universities courses
on the life, works and writings of Jose Rizal, particularly His Novel Noli Me Tangere and El Filibusterismo,
Authorizing the printing and Distribution Thereof, and For Other Purposes”.

The Issues and Debates of RA 1425 in the Context of 1950’s

 Sen. Claro M. Recto authored the Rizal Bill
 Sen. Jose P. Laurel sponsored the Rizal Bill
 It sparked the debate in senate that revolved around the separation of church and state
issues. This is primarily focused on the “unexpurgated edition” of novel.
 The Catholic Bishops Conference in the Philippines cited several violations of the novels on
the free exercise of religion that in turn would seriously injure the Catholic faith and its
believers. The arguments they presented:
1. They argued that the novels have passages that negate the teachings of the
Catholic Faith
2. These passages violate the freedom of the Church and the state.
3. They feel that it is their sacred duty to come to the conclusion that these works fall
under Canon Law 1399 which establishes books that are forbidden.
 With these contentions, Senator Recto and Laurel stood firm on their arguments:
1. Rizal novels should be read in every generation for the Filipinos to know the
sufferings, ideals and sacrifices of the Filipino people that led us to where we are
today and in the future.
2. Rizal novels would allow us to see ourselves; it is through the works of Rizal which
would show not only the strengths and virtues of the Filipinos but also our defects
and vices as well.
3. The only objective of the bill is to foster a better appreciation of our National Hero’s
role in fighting for freedom against the Spaniards, not to go against any religion.

Rizal in the 19th Century Context

Just like what we have today, Rizal was also a product of his time. He did not wake up one
day and realized that he wanted to become a hero. His life’s choices were a response to the
successes and failures he experienced. The 19 th century Philippines were not just about people
struggling against colonial rule; it was about Filipinos, men and women alike, fighting against political
oppression.
 To know why Rizal fought for reforms, one must look into the political conditions of the 19 th century
to understand the political struggles of the Filipinos.
 To know why Rizal fought against the Spaniards, one must assess the how the Spanish
government exploited the Filipinos through their economic policies.
 To determine why Rizal attacked the Friars in his novels, one must understand the Social Realities
of the Filipinos during his time.
Rizal as a Person

Name: Jose Protacio Rizal Mercado Y Alonzo Realonda

Birthdate: June 19, 1861

Birthplace: Calamba, Laguna

Baptized by: Father Rufino Collantes

Godfather: Rev. Pedro Casañas

Mga Sikat na Nobela:

Noli Me Tangere, El Filibuterismo, Makamisa

Mga hayop na ipinangalan kay Rizal: Draco Rizali – Lizard, Apogonia Rizali – Beetle, Rhacophorus Rizali –
Frog

Family members:

Father’s name: Francisco Engracio Rizal Mercado Y Alejandra II

He was elected in Calamba as Cabeza De Barangay

Mother’s name: Teodora Alonso Realonda Y Quintos

Rizal described her as “a woman of higher culture”

She was married to Don Francisco on June 28, 1848.

Siblings of Jose Rizal:

Saturnina “Neneng”
Oldest of the siblings
Attended La Concordia College in Manila
Married to Manuel Hidalgo of Tanuan Batangas
In 1909, she published Pascual Poblete’s Tagalog translation of Noli Me Tangere.
She died on 1913, at the age of 63.

Paciano “Ciano”
Only brother
Jose referred to him as “Uto”
Attended Collegio de San Jose in Manila
He sent a monthly allowance of 50 pesos to Jose Rizal
He became a Military Commander of Katipunan.
He married Severina Decena and they had 2 children.
He died of Tuberculosis at the age of 79
Narcisa “Sisa”
She supported her Brother Jose’s studies abroad.
She could narrate all of the poems of Jose Rizal
Married to Antonio Lopez, a teacher and musician.
She relentlessly searched for the grave of Rizal in Paco Cemetry and after 2 days she found it
and marked the grave with the initials R.P.J.

Olimpia “Ypia”
Married to Silvestro Ubaldo, a telegraph operator from Manila.
Jose loved to tease her; he described Ypia as stout sister.
Attended in La Concordia College.
She was the schoolmate of Jose’s first love, Segunda Katigbak.

Lucia “Lucia”
Married to Mariano Herbosa and they had five children.
Mariano died in 1889 Cholera Epidemic, but he was denied a Christian burial. This was due to
the fact that he was Jose Rizal’s brother-in-law.
In response Jose Rizal wrote the Una Profanacion.
She passed away in 1919.

Maria “Biang”
Married Daniel Faustino Cruz and they had 5 children
One of Maria’s children, Mauricio Cruz, became one of the students of Rizal in Dapitan.
She was the recipient of many of Rizal’s letter.
Maria passed away in 1945.

Jose “Pepe”
The seventh child of Don Kiko and Doña Lolay.
Known on his pen name Laonglaan, Dimasalang at Agno
Married to Josephine Bracken and had 1 child.
Died on December 30, 1898 at the age of 35
Pepe derived from Saint Joseph P.P. (pater putativus in latin) ‘P’ is pronounced ‘peh’ in Spanish.
That’s why Jose was called as Pepe.

Concepcion “Concha”
Died at the age of three (3)
Cause of death: sickness
Rizal’s first sorrow
Jose played with her and from her he learned the sweetness of a sisterly love.

Josefa “Panggoy”
She suffered in epilepsy
She joined and was an active member of the Katipunan.
Unmarried and lived with sister Trinidad until death.
She died in 1945.

Trinidad “Trining”
Known as the custodian of Mi Ultimo Adios
She also joined Katipunan when Jose died
Remained single and share a home with her sister Josefa
She died in 1951, having outlived all of her siblings

Soledad “Choleng”
Youngest of the Rizal’s siblings
Married Pantaleon Quintero and had 5 children
Most educated among rizal’s sister
She was an Educator
She passed away in 1929

Surname of Rizal

CLAVERIA DECREE OF 1849

FRANCISCO MERCADO = RIZAL
TEODORA ALONSO QUINTOS = REALONDA
Originally “Ricial” which means “the green of young growth”

Childhood

Jose – Body was frail and sickly.

At the age of 3 – Learned Alphabet , At the age of 5 – Could read and write, I
n Memory of My Town – a poem about his love for his hometown.
Animal Pet of Rizal : Usman – Big black dog, Alipato – Pony

Education of Rizal
1. Calamba

Doña Teodora – First Teacher

Taught Jose Rizal the ABC’s
Stimulated her son’s imagination by telling many stories
Encouraged to write poems
Uncle of Rizal – Influences
Tio Jose Alberto - cultivate his artistic ability
Tio Manuel - physical exercises
Tio Gregorio - intensified avidness to read good books

The Private Tutors

Maestro Celestino – was Jose’s first private tutor.

Maestro Lucas Padua - was the second private tutor.
Leon Monroy – Tutor in Spanish and Latin. He was a classmate of Don Francisco.
2. Biñan

First formal Schooling

June 1869
Rizal was only 9 years old
Maestro Justiniano Aquino Cruz – Strict disciplinarian.
Pedro – the bully.
Andres Salandanan – challenged him to arm-wrestling match.
During Rizal’s early education, two disheartening events drew his attention and disturbed him. (1)The
imprisonment of Doña Teodora and (2)The Death of GomBurZa

3. Ateneo De Municipal

Excellent School for boys

Bachelor Of Art Degree - Sobresaliente
Initially denied admission:
Was already late for registration
He was frail and sickly.
He was admitted because of the intervention of Manuel Xeres Burgos.
To encourage healthy competition, classes in Ateneo were divided into two groups:
Roman empire
Carthaginian empire
Individual competitions were used to win these honors, in which one had to catch one’s
opponent in error three times. When an individual from one empire was caught in error by one from the
opposing empire, a point was awarded to the latter. As a newcomer, Jose was placed at the back of
the class at first, but he was quickly promoted and continued to be promoted until, at the end of one
month, he had attained the rank of Emperor.

Books encountered:
The Count of Monte Cristo – first foreign book read by Rizal.
Travels in the Philippines – book which had greatest influence upon the young man’s career.
4. University of Sto. Tomas

Enrolled on April 1877

Nearly 16 y/o
Study Philosophy and Letters
He enrolled for 2 reasons:
His father like it
He is unsure of what career to pursue
After his first year, he enrolled to medicine.
He pursued medicine for the following reasons: (1)To cure his mother’s failing eyesight (2)Fr. Pablo Ramon
recommended medicine
Land Surveyor and Assessors Degree – Ateneo.
In 1879, he joined in Artistico-Literario and submitted his poem A La Juventud Filipina. He won First Place
and received feathered shaped and gold-ribbon-decorated silver pen.
His allegorical drama, El Consejo De Los Dioses, won for First Place.
He received gold ring engraved with a bust of Cervantes.
Cervantes, Spanish author of Don Quixote.
The book had a major influence on the literary community, as evidenced by direct references in Alexandre
Dumas' The Three Musketeers (1844), Mark Twain's Adventures of Huckleberry Finn (1884), and Edmond
Rostand's Cyrano de Bergerac (1897),

RIZAL STOP ATTENDING CLASS on 1882

Reasons: (1)The Dominican Professor were hostile to him, (2) The Spaniards discriminated Filipinos based on
their race, (3)The teaching method was antiquated and oppressive and (4)He did not received high
scholastic honors as a result of his professors’ attitude.

5. Universidad Central de Madrid

On Nov 3, 1882, he enrolled in coursed:

Medicine - Fair
Philosophy and Letters – with honours.
On June 1884 he was awarded with the Degree of Licentiate in Medicine -
Dr. Miguel Morayta – “freedom of Science and the teacher should be protected”

6. Other Places and Universities attended by Rizal for Seminar/training/part-time job.

Place Country People Encountered

University of Paris France Dr. Louis de Weckert (Leading French Ophthalmologist
University of Heidelberg Germany Dr. Otto becker and Wilhelm Kuehne
Wilhelmsfeld, Heidelberg Germany Dr. Karl Ullmer (Kind protestant Pastor)
University of Leipzig Germany Dr. Friedrich Ratzel (German Historian)
Dr. Hans Meyer (German Anthropologist)
Dresden Germany Dr. Adolph Meyer (Director of Anthropological and
Ethnological Museum)
Berlin Germany Dr. Feodor Jagor, Dr. Rudolf Virchow and Dr. Karl Ernest
Schweigger (Well-known German Opthalmologist)

I. Romances of Rizal
1. Segunda Katigbak Puppy Love. From Lipa, Batanggas. First Love. Engaged to Manuel Luz.
Rizal referred to her as “Miss L” “Fair with seductive and attractive eyes”
2. Leonor Valenzuela Tall girl from Pagsanjan. Known as “Orang”. He wrote love letters in
invisible ink.
3. Leonor Rivera “Taimis”, Cousin from Camiling, Tarlac. Antonio Rivera’s “Casa
Tomasina”. Longest love of Rizal. Inspiration for Maria Clara.
4. Consuelo Ortiga Daughter of Civil Governor.
Had a short affair with Rizal
5. Seiko Usui Rizal called her as “O-Sei-San”. They shared passion on Arts 45 days in
Japan was one of the happiest periods of his life.
6. Gertrude Beckett “Gettie” Daughter of Landlord in London. She has blue eyes and brown
hair. They had Short relationship.
7. Nellie Boustead An emotional rebound.
 failed marriage proposal: (1) demanded that he give up his Catholic
faith and convert to Protestantism and (2)Nelly's mother did not approve
of Rizal.
8. Josephine Bracken Irish girl
Give birth prematurely to a stillborn baby.
They had son named “Francisco”, only lived for 3 hours.

Membership in Organization

Organization Country Description

Comapañerismo Philippines Secret society of Filipino students in UST
(Companions of Jehu)
Acacia Masonic Lodge Spain He joined for assistance of free-masonry in his
fight against friars. Rizal used the penname
Dimasalang
Berlin Ethnological Society and Germany Under the patronage of the famous
the Berlin Anthropological pathologist Rudolf Virchow he was inducted in
Society Berlin as a member of the Berlin Ethnological
Society and the Berlin Anthropological Society
Circulo Hispano-Filipino Spain Founded by Filipino and Spaniards who are
pushing for government reform
Kidlat Club France The Kidlat Club was purely a social club of
temporary nature.
Indios Bravos France The members pledged to excel in intellectual
and physical prowess in order to win the
admiration of the Spaniards.
Sociedad R.D.L.M France (Redencion de los Malayos) Aim was the
propagation of all useful knowledge in the
Philippines
International Association of France Though a self-recognized convention, it was
Filipinologists never accredited and recognized by the
French government leading to its dissolution in
August 1889.
Propaganda Movement Spain Peaceful crusade for reform, notable
members are Graciano Lopez Jaena, Marcelo
H. Del Pilar and Rizal
La Liga Filipina Philippines It was a civic organization founded on July 3,
1892 in Manila, Philippines. It was conceived in
Hong Kong.

Noli Me tangere Vs El Filibusterismo

Noli Me Tangere El Filibusterismo

 Published date: March 21, 1887  Published date: Sept 18, 1891
 Berlin, Germany  Gent, Belgium
 SOCIAL CANCER  REIGN OF THE GREED
 Touch Me Not (John 20:13-17)
 Dedicated to GOMBURZA
 Dedicated to Fatherland
 Inspired on The Count of Monte Cristo
 Inspired on Uncle Tom’s Cabin by Alexandre Dumas
By Harriet Beecher Stowe  VALENTIN VENTURA - SAVIOUR OF EL
 MAXIMO VIOLA - SAVIOUR OF NOLI FILI
 64 Chapters  38 Chapters

 Political Novel
  Romantic Novel  “Work of the Head”
 “Work of the Heart”  Book of thought
 Book of Feeling  Contains:
 Bitterness
 It has:
 Hatred
 Freshness
 Pain
 Color  Violence
 Humor  Sorrow
 Lightness
 Wit

Noli Me Tangere

Characters Description
Crisostomo Ibarra He is a Filipino who studied in Europe for 7 years and the son of Don
Rafael Ibarra. He is Maria Clara’s sweetheart and love interest.
Elias He is Ibarra’s mysterious friend. He is a master boater who helps Ibarra to
escape; he is also a fugitive.
Maria Clara He is Ibarra’s sweetheart and the beautiful daughter of Capitan Tiago.
She is the illegitimate daughter of Father Damaso and Pia Alba.
Father Damaso Full name as Damaso Vedolagas; the Franciscan friars and Maria Clara’s
biological father
Padre Salvi Full name: Bernardo Salvi, He is in love with Maria Clara.
Capitan Tiago Full name: Don Santiago De los Santos
Captain General Most powerful official in the Philippines, a hater of secular priests and
corrupt officials; and a friend of Ibarra.

El Filibusterismo

Characters Description
Simoun He is Crisostomo Ibarra who reincarnated as a wealthy jeweler.
Isagani He is poet and Basilio’s bestfriend; portrayed as emotional and reactive;
Paulita Gomez boyfriend before being dumped for student Juanito
Pelaez.
Tiburcio De Henpecked husband of Dona Victoria
Espadaña
Ben Zayb Spanish journalist who wrote only articles about the Filipinos
Padre Camorra Parish Priest of Tiani
Basilio Medical student in the novel famous for his successful cures and extra
ordinary treatment.
Padre Florentino Priest with sad and serious features perhaps tried by deep moral
suffering

Poem of Rizal

Poem Description
MY FIRST INSPIRATION (Mi Jose Rizal’s poetic verses show his eternal love and appreciation for his mother.
Primera Inspiracion, 1874) This is somehow his way of paying tribute to all the efforts of her dear mother.
FELICITATION (Felicitacion, The 14 year old Rizal wrote this poem to congratulate his brother-in-law, Antonio
1875) Lopez (husband of his sister Narcisa), on Saint’s day.
IN MEMORY OF MY TOWN (Un Recuerdo A Mi Pueblo, 1876) The poem was written to express his love and
appreciation for the place where he grew up.
 TO THE PHILIPPINE YOUTH (A la It is said to be a classical piece of Philippine literature for reasons that (1) Spanish
Juventud Filipina, November literary authorities recognize it as an impressive poem written in Spanish by a
1879) Filipino and (2) it was the foremost literary piece to display the nationalistic belief
that Filipinos were the “fair hope of the Fatherland”
THE FLOWERS OF Expresses prayer for the wellbeing of his native land.
HEIDELBERG April 1886)

MY RETREAT (Mi Retiro, 1895) In the poem, he gave a narrative account of his peaceful life while exiled in
Dapitan--where he lived a well-rounded life as a farmer, teacher, and a
merchant.

Essays of Rizal

 “El Amor Patrio” (The Love of Country)

 “A La Defensa” (To La Defensa)
 “Una Profanacion” (A Desecration/A Profanation)
 “Llanto Y Risas” (Tears and Laughter)
 “Filipinas Dentro De Cien Anos” (The Philippines within One Hundred Years)
 Sobre La Nueva Ortografia De La Lengua Tagala” (On The New Orthography of
The Tagalog Language)
 “Sobre La Indolencia De Los Filipinas” (The Indolence of the Filipinos)
 To The Young Women of Malolos”

Life in Dapitan

 From July 17, 1892 to July 31, 1896

 a period of four years and 13 days –Jose Rizal lived the life of a political exile in Dapitan,
the northern Mindanao which today is part of the province of Zamboanga del Norte, near
Dipolog
 An accomplished young life. Jose Rizal was 31 years by the time he was put by the Spanish
colonial authorities into exile. At that age, he had essentially accomplished most of the
works for which he would be martyred as a hero.
 Achievements of Rizal in Dapitan
 Established community school for boys
 Invented wooden machine for making bricks
 Engaged in farming and commerce
 Practice medicine
 Created a large relief map of Mindanao
 Created a water system
 Gather specimen of flowers, insects, shell and reptiles
 Conducted scientific research
 Established Cooperative Association of Dapitan Farmers
 Invented Sulpukan – wooden cigarette lighter

II. Trial and Execution

 Lt. Luis Taviel De Andrade – Rizals’ Lawyer
 He was imprisoned in Fort Santiago.
 Military Court – trial took place on Dec 26, 1898
 Gov. Gen Camilo De Polavieja –signed the decision of the court martial to execute Rizal
on 7:00 AM, Dec 30, 1898 at Bagumbayan.
 On the charged of Rebellion.
  Buried in Paco, Cemetery.

READINGS IN THE PHILIPPINE HISTORY

Historiography
The study of how history is written
Involves how history is interpreted by the various writers
History is not totally OBJECTIVE; It has a SUBJECTIVE side

Factors Affecting Historiography

Time it was written
Bias of the writer
Intentions of writing narrative
Proximity to the event

Philosophy of History

Herodotus
Father of History
the origins and execution of the Greco-Persian Wars (499–479B.C.) that he called “The Histories.”
The Histories” was a straightforward account of the wars.

Thucydides
History of Peloponnesian War
His writing is condensed and direct, almost austere in places, and is meant to be read rather than delivered
orally.
He explains in a scientific and impartial manner the intricacies and complexities of the events he observed

Giambattista Vico
“comes to be at once a history of the ideas, the customs, the deeds of mankind.
the principles of the history of human nature, which we shall show to be the principles of universal history,
which principles it seems hitherto to have lacked

Georg Wilhelm Fredrich Hegel

History has a Telos (Goal)
Dialectics ( Thesis-Antithesis= Synthesis)
Ideas towards the Human Freedom

Karl Marx
Materialistic version of Dialectic
Production affecting the movement of history
A history of class struggle
Towards a communist society

Fernand Braudel
Founded the Annales school of History
Importance of economic, social, political and cultural context of the writing of History
The subject matter of history changes because of the changes in time frame

Michel Foucault
Archeology of knowledge
There is no such thing as objective truth
Everything is an interpretation
History is about power relation
Zeus Salazar
“Pantayong pananaw” lamang kung ang lahat ay gumagamit ng mga konsepto at ugali na alam ng
lahat ang kahulugan, pati ang relasyon ng mga kahulugang ito sa isa’t isa. Ito ay nangyayari lamang kung
iisa ang code o “pinagtutumbasan ng mga kahulugan,”

Historical Sources
Primary
First hand experience
Written during the event
Diaries, letters, pictures, and government documents

Secondary
Interpretation of primary sources
Written at the time way beyond the event

Oral History
NATURE OF ORAL HISTORY
DANGER OF ORAL HISTORY
INTERPRETATION OF ORAL HISTORY

Local History
NATURE OF LOCAL HISTORY
Local history is the study of history in a local context, often concentrating on events that affected a local
community.

STATE
A community of persons, more or less numerous, permanently occupying a definite portion of
territory, having a government of their own to which great body of inhabitants render
obedience, and enjoying freedom from external control. (de Leon & de Leon, 2014)
Power of the State:Power of Eminent Domain, Power of Taxation, Police Power

Constitution

A. Malolos Constitution
Significant Provisions of Malolos Constitution
1. Legality of the Declaration of Independence
2. Division of Government into three branches; Legislative, Executive and Judiciary.
3. The Separation of Church and State
4. Freedom of Religion
5. National Assembly approve rules for it’s internal government.
 6. To approve a bill, only ¼ of the vote of the members of the legislative body is
required.
7. The Chief Justice and the Solicitor-General shall be chosen by the Natl. Assembly
8. the Executive Committee, headed by the Prime Minister, as hereinafter provided,
shall exercise the powers and discharge the duties of the President until a President
shall have been elected and qualified
9. If the Batasang Pambansa withdraws its confidence in the Prime Minister, the
Speaker shall preside over the Executive Committee.
10. In the absence of an Executive Committee, the Speaker of the Batasang Pambansa
shall act as President until a President shall have been elected and qualified.

B. 1935 Constitution
The government established by this Constitution shall be known as the Commonwealth of the
Philippines
The public debt of the Philippines and its subordinate branches shall not exceed limits now or
hereafter fixed by the Congress of the United States

C. 1973 Constitution
Notable Provisions

1. Suffrage shall be exercised by citizens of the Philippines not otherwise disqualified by law,
who are eighteen years of age or over,
2. No literacy, property, or other substantive requirement shall be imposed on the exercise of
suffrage.
3. The Legislative power shall be vested in a Batasang Pambansa
4. The Prime Minister may advise the President in writing to dissolve the Batasang Pambansa
whenever the need arises for a popular vote of confidence on fundamental issues, but not
on a matter involving his own personal integrity
5. The Legislative power shall be vested in a Batasang Pambansa
6. The Prime Minister may advise the President in writing to dissolve the Batasang Pambansa
whenever the need arises for a popular vote of confidence on fundamental issues, but not
on a matter involving his own personal integrity
7. The incumbent President shall continue to exercise legislative powers until martial law

D. 1987 Constitution
Important Provisions:

1. The State shall pursue an independent foreign policy

2. The State shall develop a self-reliant and independent national economy effectively
controlled by Filipinos.
3. In case of serious illness of the President, the public shall be informed of the state of his
health
4. Military Bases of other countries are not allowed in the country
5. In case of invasion or rebellion, when the public safety requires it, he may, for a period not
exceeding sixty days, suspend the privilege of the writ of habeas corpus or place the
Philippines or any part thereof under martial law.
6. The Congress, voting jointly, by a vote of at least a majority of all its Members in regular or
special session, may revoke such proclamation or suspension
7. The Congress may, in the same manner, extend such proclamation or suspension
8. There is hereby created an independent office called the Commission on Human Rights.
Land Reform

A. Agricultural Tenancy Act of 1954

- It allows tenants to shift from share tenancy to leasehold.
- This act prohibited the ejection of the tenants, unless the Court of Agrarian Relations
found a just cause.

B. Land Reform Act of 1955 RA No. 1400

- Provided for the expropriation of private agricultural land over 300 hectares of
contiguous area if owned by private individual
- It allows for the expropriation of the land regardless of the hectares in the places where
there were justified agrarian unrest

C. RA No. 3844
- This code provided the purchase of private agricultural land with the intention of
distributing them to the landless tenants in easy-term payments.
- It lowered the retention limit to 75 hectares.
- It formulated the bill of rights for the agricultural workers.

D. Agricultural Land Reform Code of 1971

Abolition of personal cultivation or the conversion of agricultural land to residential land as
reasons for the ejection of the tenants.
Automatic conversion of the share-tenants to leasehold tenants with some exemptions and
qualifications.
Creation of the Department of Agrarian Reform

E. CARP or Comprehensive Agrarian Reform Program or RA 6657

Except as otherwise provided in this Act, no person may own or retain, directly or indirectly,
any public or private agricultural land, the size of which shall vary according to factors
governing a viable family-size farm, such as commodity produced, terrain, infrastructure, and
soil fertility as determined by the Presidential Agrarian Reform Council (PARC) created
hereunder, but in no case shall retention by the landowner exceed five (5) hectares.
Three (3) hectares may be awarded to each child of the landowner

F. CARP or Comprehensive Agrarian Reform Program or RA 6657

Except as otherwise provided in this Act, no person may own or retain, directly or indirectly,
any public or private agricultural land, the size of which shall vary according to factors
governing a viable family-size farm, such as commodity produced, terrain, infrastructure, and
soil fertility as determined by the Presidential Agrarian Reform Council (PARC) created
hereunder, but in no case shall retention by the landowner exceed five (5) hectares.
Three (3) hectares may be awarded to each child of the landowner

THEORIES IN TAXATION

A. Ability-to-pay principle

 the belief that taxes should be based on the individual’s ability to pay.

B. Benefit principle

 the idea that there should be some equivalence between what the individual
pays and the benefits he subsequently receives from governmental activities.
Types of TAXATION

 A progressive tax imposes a higher percentage rate on taxpayers who have

higher incomes.

 A regressive tax is a tax imposed in such a manner that the tax rate decreases as
the amount subject to taxation increases

 A Proportional Tax- A proportional tax is a tax imposed so that the tax

rate is fixed, with no change as the taxable base amount increases or decreases.