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VOL12 N2, TD1

Thematic dossier 200 years after the Revolution (1820-2020)

December 2021

THE SUBSÍDIO LITERÁRIO TAX. CONTINUITY OR BREAK?

TELMA DE MATTOS RUAS

telmaruas@grupoceu.pt

She has a Bachelor Degree in History from Universidade Autónoma de Lisboa (UAL), 1987, and a

Master Degree in Cultural History and Politics from Universidade Nova de Lisboa, 1995. She

attended the doctoral course in Institutional and Business Communication at Universidad

Complutense in Madrid and obtained the Diploma in Advanced Studies in 2002. In November

2007, she attended the course for Leaders in Education School Turnaround Leadership Program,"

Starting Fresh: Establishing Leadership, Building a Vision and Creating the Conditions for Student

Success" at the University of Virginia - Darden Business School & Curry School of Education. She

attended the Interuniversity Doctoral Programme in “History: Change and Continuity in a Global

World” and is currently preparing her Ph.D. thesis, publishing several articles evaluated by

reviewers as part of her PhD. She is pedagogical advisor to the UAL Board of Directors (Portugal),

coordinates the submission processes for new study cycles and supervises the guidelines for the

study cycles in operation.

Abstract

This paper is part of the study carried out on education in the liberal period based on the

minutes of the sessions of the Cortes. The analysis of parliamentary activity - the political

debate and the consequent legislative action – indicates the importance paid to Instruction

and Education matters with the aim of meeting the needs of the Liberal State. Based on the

subsídio literário tax created by the Marquis of Pombal on 10 November 1772, nineteenth-

century society claimed the right to promote primary education, basing its claim on the

fulfilment of tax duties. The continuity of Pombal’s political action embodied the interests and

will of the liberal nation. However, the ideological demand of liberalism demanded its

extinction in the parliamentary debate. The oscillation between continuity or break marked

the political-economic views on the subsídio literário in the 1800s.

Keywords

Education, Instruction, Subsídio Literário, Parliamentary Debate, State Budget

How to cite this article

Ruas, Telma de Mattos (2021). The Subsídio Literário tax. Continuity or break?. Janus.net,

e-journal of international relations. VOL12 N2, TD1 - Thematic dossier 200 years after the

Revolution (1820-2020), December 2021. Consulted [online] in date of the last

visit, https://doi.org/10.26619/1647-7251.DT0121.4

Article received on em September 29, 2021 and accepted for publication on November

2, 2021

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The subsídio literário tax. Continuity or break?

Telma de Mattos Ruas

THE SUBSÍDIO LITERÁRIO TAX. CONTINUITY OR BREAK?

TELMA DE MATTOS RUAS

Introduction

The 1820 revolution unequivocally affirmed the Enlightenment philosophical ideals in

Portuguese society, widely disseminated at the end of the century of enlightenment and

in the first years of the new century. The revolutionary echoes sustained by new values

and renewed institutional powers, placing in the hands of men endowed with individual

rights the duty to reorganize the new moral and political order embodied in freedom and

popular consent, were responsible for social reconstruction. The reformed, modernized

society called on everyone to participate, asking for individual and collective collaboration

for its development and national progress. These contributions implied the acquisition of

school knowledge and skills, thus recognizing the importance of providing them through

formal means.

These skills were acquired through the education and instruction of everyone - children,

youth and adults. This education privileged the paternal right, the private sphere in the

definition of goals for moral education, virtues and talents, determining, depending on

the social strata, the educational qualifications and social skills to be gained.

Simultaneously, the public sphere was given the greatest mission: the education of

citizens – instruction.

Under the jurisdiction of the State, the youth were offered elementary education,

fundamental for the exercise of civic participation, and technical and professional

training, allowing for a more enlightened and civilized society. The State saw political

responsibility as an individual right and as a duty, a function that it shared with the

private sphere – the family - enshrining the different actions in the State's supreme law.

Therefore, the words Education and Instruction, despite identical in meaning, had

different representations and actions in the contemporary period.

It is important to emphasize that the use of the words education and instruction –

synonymous in a dictionary - were not used to reinforce the meaning of the political

discourse, or to identify ideologies. Its use had a leading role in communication, so the

knowledge of its meaning, its linguistic and semantic use proved to be fundamental for

understanding the discourse and political action of the 19th century. This situation was

common to the one that had occurred in the Ancien Régime, revealing, therefore,

continuity in the use, identification and representation of words in communication. We

recognize, however, that after the 1820 revolution, the discourse became more modern,

a reference of revolutionary ideas based on individual rights and freedom. It revealed a

Article translated by Carolina Peralta.

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The subsídio literário tax. Continuity or break?

Telma de Mattos Ruas

communication more attentive to signs of change, proposals for investment in literacy

and in education. The arguments for the development of instruction and education were

supported by political actions that encouraged literacy and showed concern to address

social needs.

Educational Projects in the Ancien Régime

Let us recall the political action to support education and instruction in the Ancien Régime.

The creation of the subsídio literário tax in 1772 by the Marquis of Pombal aimed to

promote public education and proved to be an important milestone for the development

of education. The legal provision regulated the procedures for tax collection,

extinguishing previous financial support to public instruction and instituted a body

responsible for the administration of funds -Junta-, which showed the State’s careful

supervision in the education of youth. It is important to emphasize that the regulation of

the creation of smaller schools, promulgated previously, with the small difference of four

days, supported its political action in the financial taxation

The following year, in 1773, three other regulations, the 15th February licence, the 4th

September Instructions, and the 16th December diploma clarified the importance of the

tax for the development of public education, allowing assessing the school network. Thus,

it must be emphasized that the set of laws placed in the fiscal issue, the financial

distribution of the tax, the essence of the education system reform project. This project

aimed to foster the development of state education and elementary education under the

remit of the State. In view of this, two questions arise: Has the restructuring of the

education system led to a policy to promote elementary learning? Are we facing a

proposal to generalize the elementary education system?

The intention of the Marquis of Pombal was the development of education and civilization

by promoting, at all levels of education, the dissemination of ideas of the enlightenment,

valuing knowledge and technical and scientific preparation. He believed it would

contribute to the modernization of a strong State taking into account its political,

economic and social interests, and the benefits and usefulness of the Kingdom.

This action aimed at political progress, favouring a social elite that proved to be

committed to the economic growth of the centralized state. Therefore, and despite the

significant step towards promoting elementary education, the reform elementary

education project was not able to stimulate the expansion of the school network to make

education popular.

However, the legal provision that created the subsídio literário tax was a fundamental

financial instrument for the promotion of learning.

Pursuing a political action of continuity, the reign of D. Maria I, despite favouring the

Church again by handing over to the Ursulines the responsibility for school education,

invested on free female education, on the establishment of specialized classes in scientific

The Bill of Law of 6 November 1772 established the administrative organization of schools, in order to allow

everyone to learn, and modernized the syllabi. It also defined the rules for teaching practice, the functions

to be exercised, and established the means of “subsistence” to be attributed to “masters and teachers” in

order to ensure and preserve the education system throughout the Kingdom and in the provinces.

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and technical areas - mathematics, foreign languages (French and English), rational and

moral philosophy, commerce and agriculture - particularly in the city of Porto, and also

supported qualified training in the wool sector. These measures proved to be essential

for the encouragement and continued development of education and instruction

. It is

also important to emphasize the legislative distinction granted to the most disadvantaged

and to female education.

Starting with the diplomas of 24 and 31 October 1814, the first provided measures for

the protection and benefits for orphaned and destitute children. The second granted to

three applicants, Margarida de Jesus, Teresa Rosa de Jesus and Maria Procópia,

authorization to continue teaching “in their current homes”, 20 girls per house, promoting

moral and elementary education “reading, writing, counting", to which other skills

deemed essential were added such as "sewing and making dresses". Each teacher

received a monthly payment of 6,000 réis, "paid through the subsídio literário". The

teaching activity was supervised by the Junta da Diretoria Geral dos Estudos (RDHE,

Legislação, 1814: 334) (Board of the General Directorate of Studies).

The Notice of 15 May 1815, in accordance with the previous royal resolution of 31 October

1814, confirmed the decision to create 18 schools for girls in the city of Lisbon to

encourage the learning of elementary knowledge, moral values of “Christian doctrine”

and the learning of crafts like “spinning, knitting, sewing, embroidering and cutting”

(Legislação Régia, 1815: 57).

In view of these political actions, we see continuity in the public proposals for education

and instruction, clearly highlighting three perspectives: cultural concern, social

intervention and the economic-financial approach, all converging towards a single

purpose: development of the education system by promoting the usefulness of school,

scientific and technical knowledge, placing it at the service of the Kingdom. This benefit

was, of course, supported by the subsídio literário”.

Another look at Instruction and Education in the liberal period

Whereas one can perceive another approach in the liberal period at instruction and

education, the aim remained the same: the progress of the Nation. Since 1820,

Portuguese society promoted the education of all citizens to sustaining its development.

The reform of the education system, at the different levels of learning, proved to be

essential, highlighting the main areas of intervention. At the pyramid of school

improvement there was the pressing need to promote elementary education, allowing

children to learn basic knowledge, moral education, and liberal ideals, all necessary for

demanding civic participation. Physical education activities, essential for the healthy

The permit of 31 July 1788 granted privileges and exemptions for a period of ten years to the wool and

dyeing factory in the Village of Covilhã and to the Spinning School in Celorico da Beira, given their “utility”.

The laws of 24 and 31 October 1814 showed concern for the development of education. The former provided

protection measures and benefits to orphaned and destitute children and the second granted Margarida de

Jesus, Teresa Rosa de Jesus and Maria Procópia authorization to continue teaching “in their current homes“

20 girls (in each one) receiving a monthly payment of 6,000 réis, “paid by the subsídio literário” (Digital

Repository of the History of Education, Legislação, Resolução Régia 31-10-1814, p. 334). The Notice of 15

May 1815 determined the establishment of 18 schools for girls in the city of Lisbon with the aim of “teaching

Christian doctrine, reading, writing, counting, spinning, knitting, sewing, embroidering and cutting”

(Legislação Régia, Edital, 15-5-1815 p. 57).

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Telma de Mattos Ruas

physical development of children and young people, were included in the syllabi. At the

same time, the syllabus modernization in secondary and higher education introduced new

scientific and specialized technical areas, thus encouraging socio-cultural enrichment and

the development of professional skills. The parliamentary debate dedicated to the

introduction to the study of political economy and new disciplines in the area of law must

be stressed.

On a second level and to respond to the investment needs in elementary education, the

social concerns focused on the following priorities:

- establishment of basic education institutions, enabling the expansion of the school

network;

- diversification of teaching methodologies, adoption of updated teaching material

suitable for different levels of education and school ages;

- modernization or construction of school spaces for the practice of teaching and

learning, including projects for the foundation and provision of libraries, awakening

a taste for learning and reading;

- checking pedagogical and administrative competences by the management bodies

under the Ministry of the Kingdom - the Junta da Diretoria-Geral dos Estudos,

Conselho Superior de Instrução Pública and the Direção Geral da Instrução Pública

and the ensuing debate on the need for training teacher pedagogy. It proved to be

of great importance for the improvement of the system.

This was followed by administrative organization that called for the involvement of other

entities responsible for political and territorial management, requiring the intervention of

the municipal power regarding the responsibility for regional school administration and

pedagogical supervision. We highlight the admission exams to the teaching career for

teachers, and the procedures for teaching the subjects, which allowed the regularization

of the professional career. There was also pedagogical inspection to ensure good

academic and didactic practices, and finally, the issue that turned out to be the most

important: the payment due to teachers and assistants. Difficulties in timely payment of

active or retired teachers accounted for a very significant number of petitions filed in the

Cortes in the 19th century, becoming a real political and social problem.

The recurrent and persistent representations, individual and collective, focused mainly

on the financial difficulties that teachers and their families were experiencing. The main

reason for the petitions was the delay in the payment of salaries. In addition, the irregular

and controversial management of the collection and distribution of funds resulting from

the subsídio literário tax was denounced, as it was sometimes diverted to meet other

education needs.

Pombal’s action in support of state education was welcomed by the majority of the

Nation’s representatives, even though the mismanagement and use of financial funds

were the object of derogatory parliamentary comments and opinions. Even so, the

creation and maintenance of the subsídio literário made a relevant contribution to

encouraging elementary education. The revenue from this tax made it possible to

respond to evident deficiencies in the education system. In addition, it contributed to a

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The subsídio literário tax. Continuity or break?

Telma de Mattos Ruas

better definition of strategic guidelines with a view to the development of all levels of

education.

These topics were debated and analysed diligently in the sessions of the Cortes, with the

politicians responsible for the Kingdom and Treasury ministries frequently participating

in the discussion. None of the petitions were left unread in the Chamber of

Representatives. After being submitted, they were all carefully forwarded for a second

reading and a more detailed opinion in the different parliamentary commissions or went

to other ministerial services. The preoccupation and political urgency in answering the

pleas demanded it. The speed imposed in responding to all requests overcame another

need: the social care and attention that all requests deserved. Thus, the political action

sought to find adequate responses to the pleas, taking into account the financial

possibilities of the Nation. It was a thorny job, but it was also an intense and stimulating

period of political-social debate.

The petitions sent to the Cortes revealed different perspectives, mixing different feelings

that oscillated between civic participation enthusiasm, enshrined in the Constitution, the

social stimulus in meeting the reform needs, contributing to cultural modernization and

the realization of the economic and financial weaknesses that the Country experienced

The greatest political difficulty was the impossibility to respond to the recurring economic

and financial problems that persistently affected education professionals. The

government's difficulties in solving delays in the payment of salaries owed to teachers,

particularly to elementary education teachers, despite the collection of the subsídio

literário tax being the main source of revenue for the development of elementary state

education, was one of the main political debate issues, alongside the reform of the

education system that was insistently demanded.

It is interesting to recall the constitutional texts promulgated in 1822, 1826 and 1838 and the administrative

reforms that the country adopted throughout the 19th century. The consecration of the individual rights and

duties of the citizens, assuring everyone the right to education, the attribution of specific powers to the

municipal powers, were adjusted to the political moment. Under the banner of the decentralization of

political power, the political centralization exercised by the government restructured the administrative map

and, consequently, its competences. We underline, in a more liberal perspective, article 223 of the

Constitution of 1822 (título VI– Do Governo Administrativo e Economico, capítulo II- Das Câmaras)

entrusted the Councils with the obligation to “Take care of primary schools, and other educational

establishments that may be paid from public income, as well as from hospitals, homes for the abandoned,

and other charitable establishments, with the exceptions and in the form that the laws determine”

(Assembleia da República, Portuguese Constitutions, 1992, 93). The constitutional texts of 1826 and 1838

referred these prerogatives to the regulatory law guaranteeing the right to free primary education (Carta

Constitucional, título VIII “Das Disposições Gerais e Garantias dos Direitos Civis e Políticos dos Cidadãos

Portugueses” - artigo 145º, §30; Constituição de 1838, Título III- “Dos direitos e garantais dos Portugueses,

artigos 28º e 29º). Among the administrative reforms we highlight: the Law of 20 July 1822, published on

1 August of the same year. The decree of 16 May 1832, preceded by an extensive report on the powers of

public administration, justice and the treasury, highlighted the measures of the “organization and

administration of the Treasury”, according to the Napoleonic model. The 1836 Administrative Code

restructured the new map of municipal administration. Changes under the government of António Bernardo

da Costa Cabral – Administrative Code of 1842-. In the second half of the 19th century, the administrative

and territorial reorganizations that were promulgated in 1867, 1870, 1878, 1886 and 1895-1896 revealed

the main concern of the liberal state, the political redefinition of the map of municipal powers, the

suppression of councils, the duration of mandates and competences assigned to the appointed bodies and

members.

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The just claims for the enforcement of the Subsídio Literário

The many petitions that sent to Parliament throughout the 19 century requested the

enforcement of the subsídio literário tax to in public education. The first plea was sent to

parliament on 14 April 821. It was a congratulation letter sent by the Municipality of

Torres Novas to the representatives of the Nation. The message of congratulation for the

revolutionary political success was followed by requests for intervention with a view to

regularizing primary and secondary education in the region. The lack of provision of

primary and secondary education subjects proved to be incomprehensible for the citizens

in view of their regular compliance with their taxes.

The inhabitants of the aforementioned Village cannot be indifferent spectators

of such deficiency, when they recall the considerable taxation imposed on

their wines, and which they pay every year, and whose collection is therefore

destined by the law to support the Teachers, and it is not being enforced in

the Village in proportion to the payment made (DP-MCCGE, session no. 58,

14/04/1821: 578).

The municipality of Torres Novas, determined to implement primary education, sent a

new petition to the Cortes on 24 April of the same year. Despite the order of the Board

of the General Directorate of Studies ratifying the intention of the region, the political

decision fell to the Finance Commission. We believe, however, that the decision satisfied

the interests of the municipality, considering the content of other requests presented that

evoked as an example the success of the Torres Novas district in its requests.

A similar situation was repeated a few years later, in the sessions of 23 and 27 January

1835, with several municipalities in the Province of Minho demanding the use of tax funds

in the development of public education in the region.

We also recall in the same parliamentary year two interventions by deputy José Ferreira

de Castro. The first, made on 14 March, highlighted the legislative compliance that

instituted the Lisbon Lyceum (Decree of 17 November 1836). He then drew attention to

the relevance of the collection of the subsídio literário, essential to the promotion of

public education, suggesting rigorous use of funds to encourage training. In the second,

it required the approval of "some small, and provisional measures" (DP-MCCDN, session

No. 54, 28/03/1835: 696) that would allow the founding of primary schools in rural

parishes and the creation of complementary training subjects in the district main cities–

logic, metaphysics, philosophy and ethics – with the aim of developing the education of

the youth, basing the materialization of the proposals on the good administration of the

subsídio literário.

In 1837, the six requirements relating to primary education called for the timely payment

of teachers and referred to the various procedures for using the subsídio literário in

different locations, underlining arbitrariness in its application. Deputy Baron of Ribeira de

Sabrosa, in the session of 13 March pointed out these random procedures, stating:

In the village of Canelas, homeland of my noble friend, Deputy João de

Lacerda, seven hundred thousand réis are paid as subsídio literário, but there

has never been a teacher of first letters there, nor there is today: on the

contrary, in Beira Baixa, villages that pay no more than 20$000 réis in

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The subsídio literário tax. Continuity or break?

Telma de Mattos Ruas

subsídio literário, have always had teachers of first letters. The worst thing is

that these same few teachers, who exist, are always underpaid. I believe that

Mr. Passos has already ordered some of them to be paid; but it is true that

the teacher of first letters in my own village had not received, not long ago,

a single coin, after the Queen's Government had been re-established (DP-

MCCGE, session no. 43, 13/03/1837: 16).

Similar circumstances were highlighted in 1839 and 1840. The collective requests of

primary teachers in the municipalities of Torres Novas, S. Pedro do Sul, Alcobaça,

Alpedrinha, Évora, Aveiro and Porto Santo demanded payment of their salaries. The

common argument presented for the payment of their salaries was supported by the

income from the subsídio literário, rejecting the administrative changes approved in

1836, which placed greater financial pressure on the municipalities

The representative of the Nation Alberto Carlos Cerqueira de Faria added his voice to the

protests, defending the preservation of the tax and admitting, however, that the amounts

collected proved to be insufficient for the development of education. It was a

controversial opinion. Many other deputies considered the funds sufficient to support

education in the Kingdom, extending its political and administrative action to the

overseas provinces

We underline yet another case of the municipality of Porto Santo Island, which decided

to use the tax revenue in the payment of salaries to teachers, the rental of the school

building and also the purchase of teaching materials. It was undoubtedly a unique

example, revealing a scrupulous administration of tax collection.

In 1842 there was a request for information on income from the subsídio literário tax

relating to the districts of Lisbon, Santarém and Leiria in the last two years. Was it an

unusual request? No. The request was presented by Deputy Bartolomeu dos Mártires

On the territorial and administrative reform and its effects on political and financial structures and

procedures, we highlight the following references: SÁ, Victor de ‒ A reforma administrativa liberal que

precedeu a de Mouzinho da Silveira. Revista da Faculdade de Letras. Nº 2 (1985), p. 202.

We highlight other studies on local and regional administration, such as the work coordinated by Professors

Monteiro, Nuno Gonçalo; Oliveira, César ‒ História dos municípios e do poder local: dos finais da Idade

Média à União Europeia. Lisbon: Círculo de Leitores, 1996, de Silveira, Luís Espinha da ‒ Território e poder:

nas origens do Estado contemporâneo em Portugal. Cascais: Patrimonia Histórica, 1997, Manique, António

Pedro ‒ Mouzinho da Silveira, liberalismo e administração pública. Lisbon: Livros Horizonte, 1989, and the

article Liberalismo e Finanças Municipais da Extinção das Sisas à Proliferação dos Tributos concelhios,

Penélope, Fazer e Desfazer História, no. 3 June 1989, by Fernandes, Paulo Jorge Azevedo ‒ As faces de

Proteu-elites urbanas e o poder municipal de finais do século XVIII a 1851. Lisbon: Câmara Municipal, 1999,

Catroga, Fernando ‒ Natureza e História na fundamentação do municipalismo da Revolução Liberal ao

Estado Novo (uma síntese). In Silva A, Francisco Ribeiro da... [et.al.], org. ‒ Estudos em homenagem a

Luís António de Oliveira Ramos. Porto: Faculty of Humanities of the University of Porto, 2004 and A república

una e indivisível: no princípio era a província. Revista de História das Ideias. Coimbra. V. 27 (2006), Silva,

Carlos Manique da, Da vontade unificadora do Estado à adaptação da escola às realidades locais: o papel

dos governadores civis e dos comissários de estudos (anos de 1840-1860) Revista da Faculdade de Letras,

História, Porto, III series ére, vol.10, 2009, pp. 151-160, Tomás, Ana; Valério, Nuno ‒ Autarquias locais e

divisões administrativas em Portugal 1836-2013. Lisbon: Instituto Superior de Economia e Gestão da

Universidade de Lisboa, 2019 and the article by Langhans, Franz Paul de Almeida ‒ Organização

administrativa e local. In Serrão, Joel, dir. ‒ Dicionário de História Portugal. Porto: Livraria Figueirinhas,

1984. vol. IV.

The legislative provision published on 24 July 1851 by the Ministry of the Navy recognized the financial

importance of taxing the subsídio literário in all the islands of the province of Cape Verde, highlighting its

contribution to the development of education in the overseas province. In this regard, we also point out the

decree of 1 September 1881, which promulgated the maintenance of this tax collection in the State of India.

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The subsídio literário tax. Continuity or break?

Telma de Mattos Ruas

Dias e Sousa at the 24 August session. His intention was to obtain detailed knowledge of

the movements of the Lisbon port, in particular the amount of wine exported

Therefore, economic reasons motivated his request. However, since the value of exports

influenced education matters and also because in 1841 two legal provisions on the

auctioning of the tax in the mainland districts had been approved – 23 October and 2

November - we took into account the documents relating to the State budget foreseen

for the economic year 1839-1840. Thus, in this sense, and for a better interpretation, we

analyzed the following headings: State income and charges and other specific

documents. Based on documents relating to the Ministry of the Kingdom, it was possible

to assess the state of education, having as a starting point the request of the

parliamentarian elected by the Madeira constituency

. We also take the opportunity to

highlight the opinion of deputy Alberto Carlos Cerqueira de Faria, presented earlier,

defending that the income from the subsídio literário was insufficient to meet the needs

of public education.

Let us pay attention to the documents presented in the Cortes relating to public accounts

for the financial year 1839-1840. We start with the report by the finance minister drawing

attention to the State's difficulties, taking into account the debts and burdens of the

ministries. The issue of public debt, a major problem with a complex resolution, was

portrayed in the various maps that were delivered to the Assembly for due analysis. For

Professor Fernando de Sousa's studies on Real Companhia Velha allow us to take a new look at the company

and its commercial relations.In Arquivo Real da Companhia Velha, he reveals the complexity of tax collection

in the north region. The joint article by Fernando de Sousa, Francisco Vieira and Joana Dias - A cobrança

de impostos régios pela Companhia Geral da Agricultura e das Vinhas do Alto Douro (1872-1832) reveals

some data about the relevance of taxes, the amount of tax collection and its effect on the structure of the

State. On the subsídio literário tax, the Company collected in “production and commercialization” around

“315 reis in barrels of red wine (…) 120 reis in barrels of vinho verde, (…) 210 reis in exports to Overseas;

105 reis in wine barrel for Brazil”. These amounts were reduced from 1825 onwards. The amounts of tax

income in the North region in “Porto and councils” by the Company and by private individuals are also listed

below. if in the year under review, 1802, the total amount was 25,710$206.

In the book A real Companhia Velha. Companhia Geral da Agricultura das Vinhas do Alto Douro (2006), and

in one of the chapters A Companhia Geral da Agricultura das Vinhas do Alto Douro, Empresa Majestática

(1756-1834) (Fernando de Sousa, Diogo Ferreira, Francisco Vieira and Ricardo Rocha) continue the analysis

of financial data confirming the importance of taxes - subsídio literário and military tax - as being

"responsible for every year for more than 62% of the global amount" (229) pointing out the doubling of

revenues between 1802 and 1814. More detailed information on the collection of direct and indirect taxes

from the 1830s onwards is found in the documents of the state budgets, that can be viewed in the repository

of the General Secretariat of the Ministry of Finance. http://purl.sgmf.pt/repositorio/orcamentos/index.html

We draw attention to the legislative provisions that requested detailed information about the income from

the subsídio literário tax. The Ordinance of 18 November 1837 requested discrimination on tax collection in

the years 1834, 1835 and 1836 throughout the Kingdom. An identical situation was published on 28 June

1851, demanding the appraisal for the biennium from July 1851 to June of 1853. The laws of 20 May, 29

August, 10 and 16 October and 11 November 1837 requested data on charging in the municipalities of

Guarda, Santarém, Coimbra, Vila Real, Lisbon and Aveiro; the orders of 15 March and 7 June 1838 set out

procedures for collecting the tax throughout the Kingdom. On 12 July of the same year, an income table

was published for the period from 1 July 1838 to 30 June 1842. This was followed by bills enacted in the

same year and referring to the district of Leiria. The ordinance of 12 July 1839 requested the tax remittance

certificates relating to the district of Coimbra. The two ordinances of 22 October and 2 November1841

defined the collection procedures in the Kingdom. There were also requests on 10 December 1844, 12

January, and 18 March 1850, and on 24 December 1852. On 19 February1853, a new condition was added

to the collection process for the district of Aveiro, in compliance with the Regulation and the Law of 15 April

1857, extinguishing the tax on the mainland and replacing it with the property tax, keeping its collection

on the islands. The ordinance also determined that the average income of the last 10 economic years –

1846-1856 – set at 115,904$780 was placed directly in the total revenue from the property tax and was

subsequently distributed among the administrative districts. It further informed that the amount collected

in the year 1857 - 1,328:752$000 was distributed among the 17 districts, according to the administrative

and territorial reorganization – 24 October 1855 - and in compliance with the conditions stipulated on 17

July 1855, putting in practice principles of fiscal equity.

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an estimated deficit of 1,413,896$137, the outstanding debt reached the amount of

2,588,171$219 despite pointing out measures for its attenuation. Thus, after “change

was approved”, it was necessary to carry out a complex financial work.

Regarding the direct income of the “subsídio literário”, its collection was estimated at

120,61$828. The tax increase was contemplated in the report of the responsible for the

Ministry of Finance, so the law determined an increase of 600 reis for each barrel of six

hundred and fifty litres, irrespective of the type of wine, in the taxes charged at the Sete

Casas customs, an estimated income of 200,000$000, which raised the total income by

320,616$828. If we take into account the budget proposal for the primary and secondary

State Education heading, the estimated value was 209,871$254, 55,183$334 less than

in the previous year. However, the estimate on 31 July 1840 calculated the charges to

be around 266,048$561, much higher than presented. It is also interesting and relevant

to observe the following maps: State funds on 30 June 1839, the table of taxes levied in

1837-1838 and in 1838-1839 in all administrative districts and, finally, the demonstration

by districts, so that we can better understand the request of the deputy.

In the first document, we recorded the amounts calculated to be collected on the

mainland -193,743$783- and in the district of Funchal - 10.45$462- relative to the

subsídio literário, in the second document we broke it down into three columns: the

regularization of collection in its entirety in the economic years 1837-1838 and 1838-

1839, the amounts missing in relation to direct taxes, which include the income from the

aforementioned tax and the total amount of the missing collections - own income, direct

and indirect taxes, various income and related to litigation -, referring only to the three

regions indicated in the request of deputy Dias e Sousa. Despite recognizing the political

effort undertaken by the State, the total amounts to be collected on 30 June 1839 were

still very significant.

Table 1 - Treasury Accounting Table on the collection of the subsídio literário tax

Districts

Tax Office

Total amounts collected in

the economic years 1837-38

and 1838-39

Direct taxes

Total amounts to

be collected

Leiria

85,414$318

24,071$081

54,318$216

Lisbon

404,233$435

851,997$928

567,748$926

Santarém

95,293$213

102,139$815

55,518$411

Source: Ministério das Finanças, Secretaria Geral - Repositório, Orçamentos de Estado 1839

With regard to the subsídio literário, we can confirm from the same table that the

regularization of the payment of the tax in the financial year 1837-1838 amounted to

56,492$973 and in the following year to 53,215$178. Can we consider the economic

recovery undertaken by the Government particularly auspicious for education? For the

State, yes. We have no doubts. For the education sector, namely for the teaching staff,

we dot not see it. The immediate interpretation allows us to understand the persevering

political strategy of the executive, in the sense of trying to balance the income and

expenses of the State, seeking to alleviate the economic and financial weaknesses.

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However, we cannot fail to confirm the profound economic and social difficulties of

teachers, exemplarily portrayed in the petitions sent to the Cortes.

Despite the detailed data in the documents referring to the Ministry of the Kingdom, the

absence of an indication of the number of teachers assigned to each administrative region

and their respective remuneration did not allow us to draw up a map of the school

network. Therefore, we believe that it is convenient to go back and advance an economic

year so that it is possible to build the map of the school network. We found that the

teaching staff appointed in 1838 was precisely the same as in 1840 with regard to the

level of elementary education in the districts of Leiria, Lisbon and Santarém. In the case

of secondary education, we registered a decrease in the Lisbon region, with the other

two regions maintaining the same number of employments.

Table 2 - School network map for the districts of Leiria, Lisbon and Santarém in the years 1838

and 1840

Primary Education

Secondary Education

District

1838

1840

1838

1840

Leiria

38 Teachers

1 Female Senior

Teacher

1 Teacher of

monitorial system + 1

Assistant

38 Teachers

1 Female Senior

Teacher

1 Teacher of

monitorial system

+ 1 Assistant

5 Latin Teachers

1 Rhetoric Teacher

1 Logic Teacher

5 Latin Teachers

1 Rhetoric

Teacher

1 Logic Teacher

Lisbon

117 Teachers

18 Female Senior

Teacher

1 Teacher of

monitorial system + 1

Assistant

(Lisbon)

1 Teacher monitorial

system (Belém – Casa

Pia)

117 Teachers

18 Female Senior

Teacher

1 Teacher of

monitorial system

+ 1 Assistant

(Lisbon)

1 Teacher of

monitorial system

(Belém–Casa Pia)

1 Arabian language

Teacher

3 Philosophy

Teachers

6 Latin Teachers

3 Greek language

Teachers

2 Rhetoric Teachers

3 Substitute

teachers

1 Arabian

language Teacher

1 Natural History

Teacher

6 Latin Teachers

3 Greek language

Teachers

2 Rhetoric

Teachers

1 Substitute

teacher

Santarém

44 Teachers

1 Female Senior

Teacher

1 Teacher of

monitorial system + 1

Assistant

44 Teachers

1 Female Senior

Teacher

1 Teacher of

monitorial system

+ 1 Assistant

7 Latin Teachers

1 Rhetoric Teacher

1 Logic Teacher

7 Latin Teachers

1 Rhetoric

Teacher

1 Logic Teacher

Fonte: Ministério das Finanças, Secretaria Geral - Repositório, Orçamentos de Estado de 1838 e

1840

The school network map indicates that the data for 1839 should not differ much from

those presented for 1838 and 1840.

We believe it is equally important to analyze the state budget for the economic year

1840-1841, seeking to find more evidence to prove improvements in the administration

of public accounts and in school management. The direct income from the collection of

the subsídio literário for the referred economic year was estimated at 114,809$000,

coming from the Sete Casas customs office, reflecting a decrease compared to the

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previous year of around 56$000. The collection by district presented the following

amounts: Leiria – 4,640$000; Lisbon - 16,787$000 and Santarém - 10,330$000.

The state budget for primary and secondary education was estimated at 209,871$254,

1,413$346 less than in the previous year. If we take into account the total value of the

tax rate (114,809$000) and the budget proposal for elementary and complementary

education (209,871$254), we clearly realize the insufficiency of financial means to cover

all expenses with education

. If we consider the tax rate income and the budget proposal

for the economic year 1840-1841, we understand the challenge the government faced.

Table 3 - Record of the subsídio literário tax income by Alfândega das Sete Casas (customs) and

budget for primary and secondary state education

District

Subsídio Literário Tax

Budget

Leiria

4,640$000

5,456$666

Lisbon

16,787$000

22,400$000

Santarém

10,330$000

6,456$666

Fonte: Ministério das Finanças, Secretaria Geral - Repositório, Orçamentos de Estado de 1840

The amounts shown in the districts of Leiria and Lisbon revealed obvious difficulties with

regard to the financial support of the teaching staff. Even though we have to take into

account that the detailed information on the number of professors by subject did not

always correspond to their effective placement, there were repeated petitions demanding

the appointment of teachers. It is also interesting to point out that the acquisition of

teaching materials and the renovation of school spaces was not included in the budget,

thus creating an imprecise interpretation of educational expenses. However, we cannot

fail to underline the efforts of the public authorities – Chamber of Representatives and

Government – to encourage the training of children and young people, even though the

picture of the school network does not show such action regarding the districts of Leiria

and Lisbon. The main reason preventing a more robust action was the demand for

budgetary control, which manifested itself significantly in the reduction in the hiring of

teachers throughout the 1840s.

In 1849, two requests entered the Assembly at the hands of the representative of

Extremadura Francisco António da Fonseca. The first required the creation of a primary

school under the administration of the parish council of the parish of Carvalhal - Cadaval

municipality - and the request was sent to the education committee. The second petition

signed by the land owners of the same municipality requested improvements in wine-

growing production. Their request was sent to the special wine committee. The joint

submission of requests is not indicative of combined political action, given the

interpretation they give rise to. We believe that it was an opportune coincidence, like

many others that we found in the reading of the parliamentary minutes. However, we

We found it interesting to point out the intervention of deputy João Baptista da Silva Leitão de Almeida

Garrett in the session of 9 July 1841 during the discussion of the project, presented by the government for

the launch of the tenth. The deputy drew attention to the proposals to increase the subsídio literário tax,

which aimed to bridge the financial differences in education, thus providing its necessary development,

refusing to accept them, denouncing the initiatives that promoted the tax increase.

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cannot fail to register its relevance and convenience here. The request from the Cadaval

municipality was joined by others from the same western region (Aldeia Galega,

Merceana, Alenquer, Lourinhã, Óbidos, and Alcoentre) and from the municipality of Leiria,

the area of the Setúbal Peninsula and Alentejo, claiming control and protection in the

commercial lists and production awards. Obviously, the demands of the main national

wine production region, the Alto Douro, were reflected in other matters of an economic

and social nature, also centred on agricultural production and the financial burden.

However, when considering these claims, we underline the intention of the municipality

of Leiria to request the approval of specialized measures in agriculture and the “total

abolition” or reduction of its contribution for the subsídio literário tax (DP-MCCDN, session

no. 77, 11/04/1849: 87). Complying and the request demand for financial commitments

proved to be increasingly burdensome, successively contributing to economic weakness.

The political resistance, the attachment to the characteristics of the society of the Ancien

Régime were still very striking, even though we recognize the political will to promote

the reform(s).

The education committee's opinion regarding Francisco António da Fonseca's request did

not take long. The answer was in agreement with the reasoning of the parish's residents,

claiming the payment of the tax in 400$000 in proportion to the parish having “more

than three hundred dwellings”. Given the argument that based the request on exemplary

fiscal compliance, the prompt deliberation of the committee was approved without

parliamentary discussion and sent to the executive. These procedures would have been

very time consuming, considering the new representation of the Parish Council presented

by Deputy Paulo Romeiro da Fonseca on 16 March 1857, underlining in his intervention

the “gross collections” carried out by the citizens taking into account the characteristics

of wineries in the region, suggesting thus “the duty of restitution” (DP-MCCDN, session

no. 57, 16/03/1857: 140) to support the development of primary education in the

municipality.

In 1849, the public education committee had no doubts in approving the fair request of

the residents of the parish of Carvalhal regarding the foundation of a primary school. The

following year, deputy Agostinho Albano presented an interpellation to the Minister of

Finance on the evolution of the tax in recent years in view of the increase in wine

production and the respective listings, auctioning and inspection of collection, revealing

disproportionalities in production and price inventory, identifying irregularities in the

collection of the tax, to the detriment of the public purse. António José de Ávila's

ministerial response was brief and succinct, pointing decisively to the extinction of the

tax, even though he did not present any proposal in this regard.

The law proposal was made by the deputy for Viseu José Isidoro Guedes, naming the bill

as “savior of our wine industry” (DP-MCCDN, session no. 88, 7/05/1850: 62). The

proposal regulated the production activity and respective export, proposing the abolition

of the subsídio literário tax, allowing the termination of contracts and the collection of

calculated income, expressing political will and social ambition to change the tax system.

The political challenge to the maintenance of the subsídio literário tax was increasing.

Inconsistencies in the definition of collection and irregularities in the administration of

income were the main points of objection. However, we cannot fail to point out the

political uncertainties that the elimination of the tax provoked in the parliamentary

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debate and in the reappraisal of the different items of public accounts. In the same way,

we cannot fail to emphasize the continued importance of the fiscal contribution in the

promotion of elementary education.

The subsídio literário during the “Regeneration” movement. Continuity

or Break

The requests analysed in the sessions of the Cortes from 1851 onwards did not show

arbitrariness and excesses in the administration of income from the subsídio literário

destined to elementary education. No request saw the tax as the main reason for the

delay in the payment of primary education teachers.

The economic and financial issue continued to be the main reason that mobilized teachers

from different levels of education. The arguments that supported the claims were the

same: the payment of salaries, providing for the family, and respect for the dignity of

the teaching career. Other requirements followed: the founding of schools for primary

and secondary education, the promotion of female education, which we underline in view

of the greater attention paid to it, the restoration of additional subjects, support and

encouragement of elementary learning for workers, popularizing evening education and

training for adults. Other claims were also analysed in the Cortes, exposing other needs

and presenting other assessments and perspectives on state education. We highlight the

regular request for institutional reports from the political administration bodies on the

education system, on the supervision of pedagogical practices, on the assessment of

learning methodologies, namely on the sudden method, or Portuguese, on the

encouragement and support for scientific production of academic works and teaching

materials, and also on the organization of administrative procedures in school

management. These requests were not only made by civil society but also the

representatives of the Nation. In fact, after these first years of experience and liberal

affirmation, the 1850s defended and confirmed the political principles that shaped the

liberal movement.

Pursuing the ideological assertion and preserving the principles of political freedom, the

representatives of the Nation continued solicitously to meet all the requests that entered

the Assembly, and promptly responded to all of them. The parliamentary diligence of

previous decades was maintained. Just as the political decision, the ultimate decision

remained in the hands of the government, which sought to decide quickly although the

execution was often slow.

The financial difficulties that the country continued to go through in the second half of

the 19th century demanded the greatest discipline in carrying out expenses. Thus, the

option of continuing political activity is not surprising, despite the approval of some

reforms. We underline the consequences of the administrative-territorial changes that

prolonged the controversial debate, highlighting the socio-economic divisions that

manifested themselves in the Cortes. We also highlight the continuity of the tax system,

ensuring, in a certain way, stability to the government’s actions. However, we cannot fail

to emphasize the stimulating parliamentary debate on its modernization, which made the

discussion, especially from the second half of the 19th century want change and,

simultaneously, raising doubts and questions that characterized the political scenario.

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Difficulties in collecting taxes, the possibility of increasing contributions, which were

hardly well received, or the extinction of taxes forced changes in institutional and

administrative procedures, leading to State reform. And such renewal imposed on the

main actors the decision to modernize, to update political institutions at costs for the

State (Freire, Lains, Miranda, 2011: 347).

The demanded fiscal modernization quickly placed, in 1821, the Cortes Gerais e

Extraordinárias da Nação, under analysis the critical application of the income of the

subsídio literário tax. Regulated to provide education for children and young people,

ensuring the creation of the "necessary means for the perpetual conservation" (LR, 1772:

642) of teachers, it determined the administrative procedures for collection and defined

the jurisdictional bodies, also remunerated by the royal decision.

In the first years of tax administration, the income from the subsídio literário was actually

higher, so it was possible to provide the salaries of state education teachers -first letters

and elementary-, also providing allocation of funds for the regular needs of Colégio dos

Nobres and for university education. The diversion of funds from the subsídio literário for

purposes other than those that presided over its creation was strongly criticized in the

first nineteenth-century legislative assemblies. The immediate development of

elementary education was vehemently called for. These opinions were being given in an

increasingly vigorous manner, demanding from governments institutional respect and

strict compliance with the regulations.

The possibility of extinguishing the subsídio literário tax was pointed out by the finance

minister António José de Ávila at the session of 16 February 1850, during the

interpellation made by deputy Agostinho Albano on the non-conformity between the

calculations of wine production and the actual collection of taxes expressed in the State

Budget This situation resulted in financial loss for the Treasury, given the economic

benefits that the bidders achieved. Parliamentary criticism of tax revenues was no longer

limited to the use of tax revenues in the development of primary and secondary education

in accordance with the legal provision and took another direction: the defence of fiscal

justice.

Irregularities in tax collection systematically accentuated the State's financial losses and

this was explicitly evident in the global assessment of public revenues. This way, the

political discourse privileged and prioritized “in the oratory of its ministers and

parliamentarians, the efficiency of liquidation and collection” (Mata, 2006; 70) as a

banner for combating social inequalities.

Given that our study is dedicated to the promotion and implementation of state

education, we focused on the analysis of State Budgets between 1851-1861 under the

headings: - revenues - direct taxes - subsídio literário - and expenditure on primary and

secondary state education.

The analysis of the table built from the documents: income budget and expenditure

calculation for state education and for the items of primary and secondary education in

the different economic years, shows it was impossible to meet the needs of literacy and

complementary education with the tax revenue.

The documents attest a regular increase in the burden of state education in general, even

though the budgetary control measures discussed in the Cortes and demanded by

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successive political actors have always been present on the political agenda. At first sight,

we have witnessed an increase of about 10% -15% in state education, with the exception

of the economic years of 1853-1854 and 1857-1858, when there was a percentage break

of approximately the same amount. If we look at the column of funds earmarked for

primary and secondary education, the oscillation, even though small, expressed an

investment on the development of the education.

Table 4 - Comparative table by tax years regarding income and expenditure on state education in

its totality and by levels of education

Economic Year

Revenues

Direct Taxes – Subsídio Literário

Expenditure

State Education

Expenditure

Primary and

Secondary Education

Mainland

Islands

1851-1852

127:695$560

5:393$378

368:257$710

198:279$900

1852-1853

127:717$900

6:221$000

387:775$710

198:169$900

1853-1854

127:376$434

7:777$469

378:516$610

203:630$300

1854-1855

123:643$000

3:289$207

408:774$090

212:922$100

1855-1856

123:643$382

2:086$382

411:914$510

215:337$200

1856-1857

123:643$382

2:086$665

425:809$145

221:361$823

1857-1858

123:643$000

3:832$635

413:826$820

237:109$640

1858-1859

-----------

3:033$507

463:123$790

241.181$775

1859-1860

-----------

2:017$378

474:142$115

250:543$600

1860-1861

-----------

609$531

527:388$220

258:045$970

1861-1862

-----------

370$826

559:949$720

270:226$095

Source: Ministério das Finanças, Secretaria Geral - Repositório, Orçamentos de Estado de 1851 a

1861

We also highlight, despite the table not showing it, the financial corrections recorded over

the economic years, raising the amounts initially foreseen for expenditure on state

education by around 5%. It is, without a doubt, one more sign that we must pay attention

to and that can explain the political action for the development of state education,

regardless of the level of training.

Taking into account other elements relating to the first levels of education, we start with

the funds allocated to teacher training schools, even though they may be considered

residual funds. The institutionalization of teacher training schools was only implemented

for males in 1862 and for females in 1866

Since 1852, the documents on the estimates of expenses for the ministry of the Kingdom concerning primary

state education presented financial amounts to be allocated to the pedagogical training of teachers, even

though the activity was non-existent. It was only from 1857 to 1869 and in accordance with article 5 of the

regulation of 20 February 1856 that the indication of funds for normal schools based in Lisbon and Santarém

correspond to their effective use. From the 1870s onwards, we witnessed proposals to expand the network

of teacher training (Lisbon, Porto, Coimbra, Évora and Viseu). It was during the government of António

Bernardo da Costa Cabral – Ministry of the Kingdom – that the regulation of the Primary Normal School of

the District of Lisbon was published (1845) establishing the pedagogical training of teachers. However, its

implementation took place years later in 1862 in Marvila, with the institution dedicating itself to the didactic

training of male teachers. In the case of female education, the school located in the Recolhimento do

Santíssimo Sacramento, in Calvário, began its formal activity in 1866.

The studies by Joaquim Pintassilgo and Lurdes Serrazina, A escola Normal de Lisboa e a Formação de

Professores _ arquivo, História e Memória (2009), by Joaquim Pintassilgo and Maria João Mogarro, Das

escolas normais às escolas do magistério primário: percurso histórico das escolas de formação de

professores do ensino primário (2014) and by Nuno Martins Ferreira, A escola normal primária de Lisboa

em Benfica -1916-1930- (2018) contribute to a better knowledge of teacher training in its early days.

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However, the indication of the amounts destined to the training and qualification of the

teaching career has been continuously entered since 1852 in the State budgets.

We also note the official indication by administrative districts of the number of teachers

by levels of education designated for school practice, even though many subjects

remained inactive. It can again be considered that these were very small amounts, but

still, not to be ignored.

Finally, we point out the insignificant and sometimes non-existent allocation of funds for

the acquisition of teaching materials, for the renovation of school spaces and for the

provision of furniture suitable for teaching practice

. The promotion of didactic

instruments appropriates to the age and level of learning, the adoption of new teaching

methodologies, which combine elementary education with moral values, allowing for

literacy and development of skills, as well as the adequate definition of spaces for

teaching practice, including specific spaces for the practice of physical activity, were

topics that aroused academic attention and political appreciation.

Although we may have many doubts about the use of the subsídio literário tax in the

development of state primary education and additional, we recognize that the financial

amounts collected during the period of the “Regeneration” were insufficient to support

education at the two levels of teaching. This enables us to better understand the requests

claiming its extinction.

The parliamentary debate on the bill proposed by the Government to extinguish the

subsídio literário took place in the sessions of 21 and 23 March 1857. The preamble of

the proposal presented by the Finance Committee emphasized the “unequal

contributions”, the “excessive" tax burden that falls "on some classes of taxpayers", then

alluding to the "expensive" administrative procedures and the benefits of "contractors",

thus acknowledging social injustice that endangered the principles of liberal society

The subsídio literário was "replaced by the increase "in the property contribution in the

amount of the average term of the product of this tax in the last ten years of collection",

that is, the average amount value calculated at 115:904$780 réis, entered directly into

the property tax accounts, being distributed equitably among the administrative districts

of the mainland territory. (DP-MCCDN, session No. 62, 21/03/1857: 196).

Regarding the debate, the first political intervention revealing “apprehension” was made

by deputy Francisco de Azeredo Teixeira de Aguilar, Count of Samodães. The argument

distinguished two positions. Based on the same principles - "injustice" and "inequality" -

The encouragement of reading and cultural development, the popularization of education and training shape

19th century society and, in this context, the promotion of public libraries from the 1870s onwards, took

on a mobilizing role that should be remembered. We highlight the studies by Maria Manuela Tavares Ribeiro,

(1999) Livros e Leituras no Século XIX, the article by Eduardo Arriada, Gabriela Medeiros Nogueira and

Mônica Maciel Vahl, (2012) A sala de aula no século XIX: disciplina, controle, organização, the Ph D. theses

of Maria de Fátima Machado Martins Pinto,(2017) Bibliotecas Populares em Portugal: práticas e

representações esboçar de uma missão (1870-193), of Carlos Manique da Silva, (2013) Escolas, Higiene e

Pedagogia: Espaços desenhados para o ensino em Portugal (1860-1920), (2016) Práticas Pedagógico-

didáticas e a sua influência na configuração do espaço escolar. A materialidade das escolas de ensino mútuo

em Portugal. À luz dos diretórios do Método (1835-1844).

For an ideological perspective see the chapters of work by José Luis Cardoso História do Pensamento

Económico, Temas e Problemas (2001) regarding Ethics and Economics: the moral dimension in economic

analysis; Economics and Law: normative framework for economic action; Market and State: papers and

functions of economic agents; open or closed economy? The false option between free trade and

protectionism, references to the liberal period.

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the deputy simultaneously defended both its suppression and its maintenance. The

justifications presented for the maintenance of the tax were based on the defence of the

economic interests of the large landowners, in particular winegrowers in the Douro

region, doubting the equitable distribution of income by administrative districts that the

government presented in the proposal

. In his view, the approval or rejection of the

proposal forced the representatives of the Nation to take a position that divided them

between protecting the economic interests, or supporting society, which for the Count of

Samodães remained in “misery”. The financial burden caused by the lack of wine

production, the difficulty in controlling the deficit, the defence of the economic interests

of the owners and, above all, the risk of overloading society with more taxes should be

resolved by the Chamber at the time of voting. The motto for the debate was set.

This was followed by the intervention of the deputy elected by the Lousã constituency,

José de Morais Pinto de Almeida. Despite the initial declaration of vote in favor of the

project, his intervention followed the concerns raised by the Count of Samodães,

regarding economic and social issues, underscoring the lack of executive supervision in

granting moratoria to those most in debt most debtors, harming society as a whole.

António Rodrigues Sampaio, Maximiano Xavier Osório de Figueiredo, António de Serpa

Pimentel, Paulo Romeiro, José Ferreira de Macedo Pinto and António Xavier Rodrigues

Cordeiro expressed their support for the government, although some inconsistencies

were felt in the communication, evidencing doubts, contradictions and political tensions

regarding the procedures to be adopted in the collection of the tax and its respective

distribution by administrative regions. Issues of an economic and financial nature clearly

dominated the political debate in the first public discussion session. And about the

political relevance of the tax in education development not a single word

It was in the following session that deputy Rodrigues Cordeiro called the attention of the

Chamber to the moment of creation of the subsídio literário, alluding to its greater

relevance in the "support of schools", and immediately engaged in economic analysis

referring to the importance of taxes, their proportionality in the wine-growing regions

and to the “diseases” that affected the vines. The assessment of the bill, in the second

parliamentary session, was once again directed towards the doubts of a political, social

and economic nature that the extinction of the tax necessarily raised. The controversial

political positions, oscillating between approving and challenging the fiscal change at the

21 March session, were maintained in the speeches of the representatives of the Nation:

José Jácome Correia, António Luís de Seabra, António de Serpa Pimentel, Roque Joaquim

Fernandes Thomaz, Faustino da Gama and Paulo Romeiro.

The importance of safeguarding the interests of the Nation from the “injustice” and

“inequality” that marked the analysis of the tax obligation marked all parliamentary

interventions. The guarantee of fiscal equality, avoiding the increase in taxes and the

The note that we added to the deputy's intervention alludes to the reference that he himself made during

his political intervention, justifying that the statistical statements he presented regarding the levels of wine

production, the income from the activity and the difficulties of their owners do not come exclusively from

the fact of being a representative of the electoral circle of the Douro but because he agrees with the

“principles of justice and equity, principles that the (Finance) Committee inculcates in its opinion”. This was

the only reason the deputy maintained throughout his speech. (DP-MCCDN, session no. 62, 21/03/1857:

200).

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disproportionate collection, both from a social point of view and depending on the

administrative regions, continuously marked the political discourse.

Even so, the importance that the subsídio literário had in promoting public education,

despite the initial reference made by parliamentarian Rodrigues Cordeiro, in the session

of 23 March, was only mentioned again, and very briefly, by deputy Paulo Romeiro in the

same meeting. Let us pay attention to the excerpt of his intervention where he refers to

public education:

The subsídio literário, as my illustrious friend and colleague from Leiria, who

opened this debate today, said very well, was created to subsidize and

develop state education in the country. I will not refer to the way in which its

income has consistently been used in relation to the purpose for which it was

instituted. But what is true is that not even to this end, as fair as it is, can

justify its resurrection today. Is state education not a benefit common to all

of society, shouldn't all of it contribute to pay for it? Are the doors of science

closed to any class or to any individual who seeks them, or should they be?

Is it not the duty of modern society not only to open them wide to everyone,

but to call and attract everyone to it? The agricultural class was never more

favoured than the others in this division of civilization? Why should one say

to that class, who has always been looked down upon with more disfavour

than any other - you only pay, for the benefit of all? - Why should they not

be extended to all charges, as are the benefits that should result from them?

(DP-MCCDN, session no. 63, 23/03/1857: 22).

After the parliamentary discussion, the proposal was approved by the Chamber. As for

the tables relating to the payment of the tax as a function of population proportionality

(houses) in the different districts (total contribution), the vote was nominal, clearly

showing the political division in the Cortes. (76 for, 41 against). The law was enacted on

15 April1857.

At the session of 27 August 1861, the abolition of the tax on the islands was discussed.

The political experience of 1857 was reflected in the appreciation of bill No. 103,

proposing the extinction of “tithes, land tenth, fifth, subsídio literário, finto on Madeira

Island, and quartos of maquias on the island of S. Miguel“ (DP-MCCDN, session No. 142,

27/08/1861: 2434). After requests for additions to the project were presented, the

detailed discussion followed and the articles were successively analyzed and approved,

according to the particularities of the islands

. Therefore, and in accordance with

administrative procedures, respecting the Constitutional Charter, its publication was

registered on 11 September of the same year, starting to be used on 1 January 1863 in

Madeira and on 30 June of the same year in the Azorean islands ensuring "the

The first supplement was presented by deputy José Maria Sieuve de Menezes (circle of Vila Praia da Vitória).

This was followed by very specific proposals from the deputies of the islands, Francisco Manuel Raposo

Bicudo Correia (Ribeira Grande) António Vicente Peixoto de Mendonça e Costa (Horta) and António

Gonçalves de Freita (Ponta do Sol). The following representatives joined the debate:

Joaquim Tomás Lobo de Ávila (Santarém), Francisco Manuel da Costa (Minho) and Joaquim José da Costa

Simas (Bragança). The Minister of Finance António José de Avila accompanied the debate, clarifying the

doubts of the representatives of the Nation about procedural details with a view to the enforcement of the

law in the different administrative regions, always ensuring the principle of fiscal equity.

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organization of the respective matrices" so that the law according to the established

deadlines "can be implemented" (LR, 1861: 367)

Conclusion

This study on state education policies based on the reading of the minutes of

parliamentary sessions allows us to have an image, in different perspectives, of

Portuguese society, revealing its contrasts. The experience of political liberalism, initiated

in 1820 and interrupted by the absolutist reaction in 1823, oscillated between processes

of political regeneration and counter-revolutionary movements. This pendular action in

political activity naturally had the same effects on the social structure, being equally

reflected in matters of an economic nature.

The economic situation characterized by deputy Manuel Fernandes Tomás on 5 February

1821 revealed the great weaknesses of the country. Weaknesses that provoked political

unrest, compromising the great purpose of the Nation: progress. A determining word in

political communication, a mobilizing word in liberal society.

The ideological demand of liberal ideals claiming a break with the past, throughout the

nineteenth century, clashed with a more conservative mentality that sought to ensure

continuity in political processes. Thoughts and actions followed different paths between

modernity, causing change and tradition, preserving custom and memory. These paths

intertwined continuously, confirming the intended renewal, despite frequent opposition

to change.

Divergent ideological views in the assessment of education and training matters should

not be viewed in a derogatory manner. On the contrary, they should be taken into

account, bearing in mind the will and aspiration of the Nation for progress. On the other

hand, the spectrum of financial difficulties that overshadowed the State that were

constantly felt in the various sectors, despite the spirit that Portuguese society was

nurturing, were decisive in understanding the prudent actions taken by governments.

They often chose political continuity, even though we have to recognize and extol the

interventions invoking the need for reform.

Let us take into account the supreme laws of the State. The political Constitutions of the

Nation promulgated in 1822, 1826 and 1838, under the auspices of liberty, enshrined

the right to education. Notwithstanding the significant differences in the wording of the

articles that confirmed the individual's right to school education, free elementary

education paid by the State, Public Treasury, clearly revealed an important political

option. The maintenance of the subsídio literário tax, created by Pombal, largely allowed

the pursuit of the political guidelines for the development of the education system.

Despite a lot of parliamentary disputes, especially ideological and in particular during the

period of the Cortes Extraordinárias 1821-1822, the tax was decisive for the generalized

appreciation of the education system. Evidence of the diversion of income from the

subsídio literário tax to pay the teachers of Colégio dos Nobres - also instituted by Pombal

- to overcome other difficulties of the treasury by satisfying other educational institutions

and degrees underlined the financial importance of the contribution, highlighting the

value of income.

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The individual or collective petitions, read and analysed in the Cortes, substantiated the

demands for the creation of elementary schools and secondary education subjects called

or compliance with the rules regarding the tax contribution. Due payment of the subsídio

literário tax allowed civil society and municipal authorities to demand its correct use in

elementary education, moral education and the learning of civic values, together with

the training and acquisition of technical skills that provided development of the State and

its economic growth. This education enabled the exercise and civic participation that was

required, and which is still required of citizens. These are essential values in the past and

in the present, for socio-cultural development, economic growth, and the progress of the

Nation. These are principles that the State intended and aims to preserve, consolidating

social construction in the ideas of freedom, equality and justice. These were the main

ideas that supported the debate on the extinction of the subsídio literário tax.

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