Seller's Description:Spanish-Philippine 1898-1899 PAPEL SELLADO with a VERY SCARCE "U.S. MILITARY GOVERNMENT -1901- INTERNAL REVENUE" handstamped on it. My Warren catalog only lists the "1900" handstamp. This "1901" is UNLISTED. Probably the 2nd oldest handstamp on such a revenue form marked by the US military considering that the US took possession of most provinces and cities in the Philippine Islands only in the early 1900s, and took official possession country only upon the capture of Revolutionary Gen. Emilio Aguinaldo in 1901 or 1902, thereby ending most of the hostilities during the Philippine-American war. Near the upper left corner of the front page is a dry seal that reads "JUZGADO DE PRIMERA INSTANCIA DE / MANILA". The back page has a round overprint marked "REGISTRO DE LA PROPIEDAD / ( an American eagle at center with the words on top "IN GOD WE TRUST" ) / DISTRITO NORTE DE MANILA"   ( the 2 words in the middle are vague ). This 4-page document measures about 8.5"x12.5".....

Comments: Although not listed by Warren the 1901 handstamp is nothing new. I believe its existence was first reported in the early 1970s. One must remember that it was only in 1993 that the first update of the Warren catalog was made. 

eBay -- $360.00