Which census is recognized as an early form of tax rolls in the Philippines?

The Roman Census is recognized as an early form of tax rolls in the Philippines because it established a system for enumerating citizens and determining their tax obligations. In ancient Rome, a census was conducted every five years and was used to record the population, property ownership, and wealth of individuals, which allowed for the assessment of taxes. This practice set a precedent for other forms of census and taxation systems adopted in various cultures, including those later seen during the colonial periods in the Philippines.

While the other options—Philippine Census, Spanish Census, and American Census—are significant in their historical context, they were developed later and were influenced by varying administrative methods and taxation practices established during their respective eras. The focus on taxation and accountability found in the Roman Census is what makes it noteworthy as an early model for tax-related documentation and administration in the Philippines. This demonstrates the historical continuity of census practices evolving into structured tax systems.