[69] See  Chapter 8, Stamped Paper for Documentos  de Giro 

[70] The  Decree of the Governor-General  of  December  9, 1878,  is translated by AHW from the  Spanish  text of  this decree  published on pages 1233-34 of the Gaceta de  Manila on December 19, 1878. This decree also  provided for the  creation of  paper   for Pagos Al Estado and  for the abolishment of Stamped Paper for  the Poor, Articles  1  to  3  and a part of  Article 11, providing  for the creation of Paper for Pagos Al  Estado,  are  on page ___.  Article  4 abolished  the  special  class of   stamped paper  called POBRES  and provided  that Papal  de Oficio  (Official Paper)  should   there after be used for  the documents of   the Poor.

[71] The decree of  the   Superintendency  of  Finance of September 29, 1883, was published on page  339 of   the Gaceta de Manila of October  4, 1883.

[72] The decree of the Superintendency of Finance of February 24, 1885 was published on page 243 of the Gaceta de Manila of February 27, 1885.

[73] The decree of  the  Superintendency of Finance of  September 10, 1885, was  published on page  518 of   the  Gaceta de Manila of  September 13, 1885.

[74] The  Royal Order  No.  506  of July 5,  1886,  is  translated by AHW from the Spanish text of this decree published on pages 114-115 of Legislacion de Efectos Timbrados (Manila, 1893).

[75] Translated  by AHW from the Spanish text of the Governor-General’s decree of  July 10,  1886, which was  published on page  57  of  the Gaceta de Manila of July 13, 1886.

[76] See pages ____ to ___ hereof.

[77] Translated by AHW  from the Spanish  text  the  Circular of the Central Administration of Revenues and Properties, dated August  6, 1887,  which was  published en page  206 of the Gaceta de Manila of August  19, 1887. This  circular appears to have been addressed to all provincial Treasurers, although there is nothing in the circular as published to indicate to whom it was addressed.

[78] The portion of the Royal  Decree  of May 16,  1886, which is here given is quoted from the English text of  this decree which was published by the Foreign Office  in Manila, probably  in 1897. In this English  text  the Spanish words pesos and centimes are translated as dollars and cents. Since this translation of  those words might be confusing, the writer has substituted the words pesos  and  centimos which are found  in the Spanish text.  By dollars and cents, these monetary units in Mexican currency were  evidently meant.

[79] The decree  of the Central Administration of Revenues and   Properties of November 17, 1887, was  published on page 733 of the Gaceta de Manila of  November  1887.

[80] Translated by AHW from the Spanish text of the Royal Order  of June 6, 1894,  which was  published  on  page 913  of the Gaceta de Manila of   July 29,   1894.

[81] The words "timbre movil" here translated "loose  stamp" were  very frequently used in  the laws of this period to mean any adhesive stamp as  distinguished from stamped paper.

[82] The Royal  Decree  of   May  29, 1894, is  quoted from an   English text of this decree which was published by the Foreign Office, Manila,  as ADDENDA  to the English text of the Royal Decree of May 16, 1886.  In order to avoid  confusion the writer has substituted the words pesos and centimos which occur  in   the Spanish text, for  the words dollars and cents, respectively, which occur in the English text.

[83] The  Royal  Decree of  July 17, 1836   is quoted on  page ___.

[84] On page 2052 of the Gaceta de Manila  for  December 1889, may be found a decree, dated  Dec.  5, 1889, which instructs that the stamped paper and  obsolete  stamps of  the biennial period of 1888-89 be exchanged for the stamped paper  for the new biennial  period of  1890-91, during the month of January, 1890. On page 1452 of  the Gaceta de Manila of  December 15, 1895,  may be found  a decree, dated December 12,  1895, ordering  the exchange of all stamped paper and stamps new in circulation for those of the  biennial  period of  1896-97  during the  month of  January, 1896, and the return of  all obsolete stamped paper and stamps to the General Warehouses during the months of  February and March, 1896. Similar  decrees  were  issued at the  end of  each biennial  period.

[85] Dr. James C. Perry was the  first Chief  Quarantine Officer  under the united States Military Government of   the Philippines. He gathered a superb collection of  Philippine revenue  tamps, including  many original documents  bearing those stamps for the period from August 20, 1898, to about the end of 1903. In the American Journal  of  philately for August and September  1903, there was published an article by Dr. Perry entitled  "Revenue Stamps of the Philippine Islands Since American Occupation". See  page  245 and following  pages of the American Journal  of Philately for August, 1903 (August 1). Dr. Perry sold  his  superb collection of those revenue stamps  to the late Mr. Newton Comfort many years ago. The writer purchased this collection from Mr. Comfort about three years ago (in  1938). This collection and Dr. Perry's article  on these stamps  have  provided  the  writer  with much information which he has  embodied  in  the  present  book.

[86] On page 148-158 of the Bulletin of  the Fiscal Philatelic Society (London)  for January 1915, was  published an article by Mr. A.B. Kay entitled "Giro  Issues of the United  States Occupation of the Philippine  Islands.” This very  thorough study of the Giro stamps of  the  period from August 20, 1898, to about the  end of  1903, has been of great assistance to the writer in the preparation of his own catalogue of  these stamps.

[87] See page 246 of the American Journal of  Philately for  August, 1903.

[88] See pages 148-158 of the Bulletins of the Fiscal Philatelic Society (London) for January 1915, and also pages 292-293 of the American Journal of Philately for September 1903.