In 1855, adhesive DERECHO JUDICIAL stamps were created for the collection of  judicial fees in Cuba and Porto Rico.  The purpose of these stamps was to insure an honest accounting for judicial fees by the officers of the courts. The use of these Derecho Judicial stamps was extended to the Philippines by the Royal Order of September 7, 1860  (1859,  according to some authorities). Derecho Judicial stamps for use  exclusively in the Philippines were first issued in 1866; these stamps were the sole means of collecting judicial fees until about the end of 1885.  Subsequent to 1885, Derecho Judicial stamps were gradually replaced by some other means of collecting judicial fees.  The existing DERECHO JUDICIAL stamps remained in use, however, until the supply was finally exhausted in 1895.  It has not been possible to determine from the records now available what method, of collecting judicial fees replaced DERECHO JUDICIAL stamps. But, it is possible that PAPEL DE PAGOS AL ESTADO was used for this purpose.

As yearly as 1823, a stamp tax was levied on receipts showing the transfer of either money or goods from one person to another by requiring that such receipts be written upon PAPEL SELLADO (Documentary Stamped Paper).  The amount of the  stamp  tax  was  graduated in accordance with the amount of money, or value of the goods, shown by the receipt.  The Royal Order of August 22, 1878, made effective on January 1, 1879, levied a stamp tax of 10 centimes de peso (10 centavos) upon every receipt, or statement of account, for thirty pesos or more. For the collection of this tax a special adhesive revenue stamp labeled RECIBOS Y CUENTAS (Receipts and Accounts) was created.  The Royal Decree of May 16, 1886, applied this stamp tax to all receipts and statements of account for fifteen pesos or more.  The Royal Decree of May 19, 1693, required that a 10 centimos RECIBOS Y CUENTAS stamp be affixed to all receipts and statements of account for ten pesos or more.  This Decree also required the affixture of a 10 centimos Recibos y Cuentas stamp to certain tax receipts, licenses and permits issued by administrative officers of the Government.  This Recibos y Cuentas stamp tax was in addition to the Derechos de Firma stamp tax collected on some of these documents. The 10 centimos Recibos y Cuentas stamp remained in use until December 31, 1897.

In March 1885, a special PASAPORTES (Passports) stamp was created by   surcharging 25,000 of the current 20 centimos postage stamps; “HABILITADO PASAPORTES 20 CENTS” (Made valid for Passports 20 cents).  This provisional “Passport” stamp was in reality a 20-centimos Derechos de Firma (Signature Fees) stamp and appears to have been created solely because of the exhaustion of the stock of the current 20-centimosDerechos de Firma stamp.  No other special “Passport” stamp was issued.  This stamp was used in payment of the stamp tax on visas authorizing interior travel of Chinese, but it ceased to be used for it this purpose prior to the end of 1887.

In the Royal Decree of May 16, 1886, the 20 centimos Derecho de Firma stamp was listed as “Para Pasaportes” (For Passports).  At some time between May 16, 1886, and the end of 1887, the stamp tax on each visa authorizing Chinese to travel from one province to another within the Philippines was increased to 25 centimos.  Since no Derechos de Firma stamp of that denomination was issued, postage stamps were invariably used to pay for the  tax on each visa for interior travel from 1886 until December 31, 1897. Subsequent to January 1, 1898, the 25 centimes TIMBRE MOVIL (Adhesive Stamp) labeled SELLO was used for this purpose.

A surtax (recargo) was levied for late payment of the annual personal cedula tax (poll tax).  This surtax was 5, 10, 20, 25, or 100 percent of the amount of the tax, depending upon the length of the period of delinquency. Article 100 of the Royal Decree t of July 22, 1885, provided that the surtax of 100 percent should be paid by the purchase of a duplicate cedula (poll tax receipt), and that the surtaxes of 5,10,20 and 25 percent should be paid by the purchase of stamped paper for Pagos Al Estado (Payments to the State). This repealed that provision of the Instruction of July 15, 1884, which required the surtaxes to be paid in cash.  Provisional stamped paper for Pagos al Estado was provided for collection of the surtaxes by surcharging the     required denominations upon the current stamped paper for Pagos al Estado.

In view of the high cost of paper for the large number of sheets of stamped paper for Pagos al Estado of the low denominations which would be required, it was decided by the Ministry of Colonies in Madrid to issue special adhesive stamps for the collection of the surtaxes of 5,10,20, and 25 percent for late payment of the personal cedula tax.  The Royal Order of April 15, 1686, provided that these RECARGO DE CEDULAS PERSONALES (Surtax on Personal Cedulas) stamps should be of the same size as the current GIRO stamps and that they should be so affixed that when the cedula was separated from its stub, one half of each stamp would be attached to the cedula and the other half to the stub. 

The first issue of these Recargo de Cedulas Personales stamps became available in 1887 and 1888, but the exact date is uncertain.  It appears that these stamps were in use throughout the last ten years of the Spanish Regime.