European Stars and Stripes (Newspaper) - May 4, 1992, Darmstadt, Hesse                                Filipino Mountain culture succumbing to modern life by Robert h. Reid associated press write demise of the Igorot a an if Gao tribe woman in native headgear stands on an observation deck overlooking the centuries old farming terraces. Modern life threatens a unique filipino Mountain culture and the magnificent centuries old farming terraces Cut into the slopes by headhunters. The terraces which climb like giant staircases to altitudes of 5,000 feet were carved out by the if gaos Bontos and other tribes in the Cordilleras a Mountain Range More than 220 Miles North of Manila. If Laid end to end they would stretch 14,000 Miles Halfway around the Globe. Headhunting was abandoned Long ago by descendants of the tribesmen who altered the mountains with Stone and Bronze tools but they still grow Rice and vegetables on the terraces. If the terraces Are to survive they must be carefully maintained and their Walls shored up against erosion. That May not happen much longer because Young members of the Mountain tribes known collectively As Igorot Are moving to the cities or going abroad. Already smaller terraces in Remote valleys Are disappearing from Lack of care. Quot the Young people want to go to Manila Quot said Florence Javellana an if Gao who left for school in the capital and returns Only for visits. Quot they Are too materialistic. They want a More comfortable  officials believe the Way to protect the terraces and the culture is to provide economic incentives that will keep the Young at Home. Most of the regions roads Are unpaved electric Power is inadequate and educational opportunities Are limited. To work the terraces Farmers must haul supplies up Steep paths in a thin atmosphere. Mountain Farmers can grow Only one crop of Rice a year compared with three in the lowlands. Quot if Young people do not develop an appreciation these terraces will deteriorate Over the years Quot said Gerardo Isada of the philippine tourism authority. Quot we have to provide incentives for people to continue Upland  for four centuries Igorot resisted the Spanish colonists who spread roman catholicism and a uniform culture through the lowlands until 1898, when the americans seized the Philippines. As late As. The 1950s, if Gao Hunters with Spears prowled the Hills in red and Blue shawls and Loincloth. Bare breasted women ground Grain by hand and tended their children in thatched roof villages. Now most of the 500,000 Igorot live in tin shacks and Wear Western dress except for old men in Loincloth and feathered Caps who earn Money posing for tourists. Igorot Are generally stickier than Lowland filipinos and have More mongol features but Are essentially of the same Stock enabling them to assimilate easily. Missionaries have worked in the area for generations and Many Igorot Are nominally Christian. But christianity coexists with Pagan beliefs including a pantheon of gods whose favor is invoked in Complex rituals practice by the Zombakis or priests. Zombakis treat the sick bless the Harvest preside at weddings and funerals. They offer prayers for Success when the Young go off in search of jobs and education. During one festival while assistants sacrificed a pig outside three elderly Zombakis dressed in traditional clothing squatted in a thatched hut set on stilts. The pig carcass was hoisted up a handmade ladder into the hut. As one mom Baki rhythmically patted it with a stick All three chanted prayers in the if Gao language. Later the animal was carved up and cooked. The Zombakis ate the midsection and gave away the legs and head. Quot we live both in our own culture and in the modern ways but the effect of the culture is less on the lives our children Quot said George Pepe a mom Baki and roman Catholic who belongs to the knights of Columbus. The breakdown in the old culture has created new social problems. In Saga a 25 Miles Northwest of Kanaue four Bontos sat outside a cafe drinking Gin and crooning Bobby Vinton songs. Bored teen agers several visibly drunk milled about farther Down the Street. Local guides supplement their income by Selling marijuana to tourists mostly Young backpackers. Quot before there was respect for elders Quot said Christina Aben a merchant in Saga a. Quot it was not Normal for boys to hang around drinking  action liners allows deduction for some foreign taxes it a i am currently employed by a German company while my husband is stationed Here in Germany. I work in Hessen in the chemical Industry and pay taxes and social insurance As if i were a single German. I pay about 30 percent of my Gross income in taxes. I read in the stars and stripes that there have been some changes in the supplementary agreement with Germany that will have me taxed on my and my husband s combined income. Will this change also affect my German tax class which is now Quot i Quot any information regarding the change is most Welcome. I also have another question. My husband and i plan to include my converted salary on our . Federal taxes this year and take advantage of the tax credit we Are allowed based on the taxes i am paying. Do you know or can you Tell me where to find out precisely which German taxes we Are Able to use toward the . Foreign earned income tax credit Joan Wharton Fulda Garmany a Raglan m. Daa Nahan internal Ravane Sar Voca department of the Treasury Washington replies in regard to the first question on whether changes in the supplementary agreement with Germany will affect your German tax class there has been no change in the supplementary agreement that would Impact on German tax liability. A new tax treaty with Germany was exchanged in August 1991, and became effective retroactively to Jan. 1, 1990. Under the terms of the new treaty . Government salaries remain taxable to the United states and continue to be exempt from tax by the Federal Republic of Germany. In addition neither the old nor the new treaty would prevent taxation of salary wages and similar compensation received As an employee of a German company. The rates of tax filing status allowable deductions and the form to be used Are All determined by Domestic Law. For guidance on How to file tax rates and other requirements under German Law you will need to Check with local German tax officials or a professional skilled in German tax Law. In the second question you ask which German taxes May be claimed As a foreign tax credit on a . Income tax return. The Only Quot creditable Quot German taxes under provisions of the .-German tax treaty Are income taxes. Church tax social insurance and unemployment Are not creditable. The foreign tax credit provision allows . Taxpayers to receive a reduction of their . Tax liability based upon taxes paid to a foreign government. To claim the credit taxpayers should Complete form 1116 and file it with their form 1040 income tax return. Further information is contained in the irs publication 514, Quot foreign tax credit for  to write us readers action Une is the readers Quot court of last resort striving to answer some of the questions about life overseas in a military environment or questions about policies and guidelines when other avenues for answers Are not readily available. If you have a question and Don t know where to turn for the answer write to readers a action line co the stars and stripes unit 29480, Apo a 09211. All letters must be signed and preference will be Given to those seeking information of general interest to our readers. Page 16 a the stars and stripes monday May 4, 1992