The Spanish Authorities remained in control of the of the local governments of the seaport towns of Iloilo, Jolo and Zamboanga for several months after the surrender of    Manila to the American forces on August 13, 1898.   In accordance with a Protocol signed in  Washington, D.C. on August 12, 1898, (August 13, Manila time); hostilities between the United States and Spanish military forces were suspended immediately after the surrender of Manila.  The Spanish Authorities remained in control of Iloilo until December 24, 1898; of Jolo until March 19, 1899; and of Zamboanga until the latter part of May 1899.

For use in those portions of the Philippines, which remained temporarily under Spanish control subsequent to the surrender of Manila, Spanish-Philippine Papel Sellado, Giro, Timbre Movil labeled SELLO and Timbre Movil Especial were overprinted “RESELLADO 1898-99” (Re-stamped 1898-99) or “RESELLADO PARA 1898-99” (Re-stamped for 1898-99).  The circumstances surrounding the issues of these stamps and stamped paper appear to be shrouded   in mystery and the exact date of their issue is uncertain.  Be the   circumstances of their issues what they may; however, there was a valid reason for their issue.

The Royal Decree of February 12, 1830, provided that whenever a new Sovereign ascended the throne of Spain the current Papel Sellado must be overprinted  “Valid for the reign of ________” (inserting the name of the new Sovereign).  When Queen Isabel II was deposed by the Revolution of 1868, the Provisional Government, which succeeded her, caused all Philippine stamps and stamped paper to be overprinted  “HABILITADOPOR LA NACION” (Made Valid By The Nation).  Hence, the analogy it might be held that after the Central Government of the Philippines had fallen the surviving local governments must overprint the current series of stamps and stamped paper in order to make them valid for further use.  Such evidently was the opinion of the Spanish Governor of the Marianas Islands, which were at that time a dependency of the Philippines and used the current issues of Philippine stamps and stamped paper.

When a ship reached Guam, the capital of the Marianas, with news that Manila had surrendered to the United States forces, the Spanish Governor immediately caused the current series of Philippine postage stamps to be overprinted “MARIANAS ESPANOLAS”.  Stamps bearing this overprint were affixed to all mail, which was dispatched from Guam to Manila by the same ship, which brought the news of the surrender of Manila.

In the Philippines, there were several districts where the Spanish authorities retained in control for several months after the surrender of Manila.  It was, therefore, convenient to apply to the current series of Philippine stamps and stamped paper an overprint, which would serve to make them valid for use in any district where they might be required. This would seem to be the logical reason for omitting from the “Resellado” overprint the name of the district where the stamps and stamped paper were to be used.

The Philippine Revolutionary Government of General Emilio Aguinaldo was  organized in Cavite in June 1898.  By the end of 1898, this Revolutionary Government was in actual control of all parts of the Philippines except Manila and Cavite (which were held by the American forces) and the seaport towns of Zamboanga and Jolo (which were still held by the Spanish forces).  The Philippines Revolutionary Government remained in control of a large part of the Philippines until Aguinaldo’s forces were defeated and scattered by the American forces in Tarlac about the middle of November 1899.  Following that battle, the Philippine Revolutionary Government disintegrated and General Aguinaldo himself, fled into the mountains of Northern Luzon, where the Americans captured him in March 1900.  By the end of March 1900, the American forces were in control of almost all parts of the Philippines.  Small bands of Filipino insurgents, however, carried on guerilla warfare in various parts of the Islands until April 1902.

The 10 centimos adhesive stamp labeled “RECIBOS” and “1898~1899” was probably issued by the Philippine Revolutionary Government in November or December of 1898.  It was evidently intended to be used for the collection of a stamp tax on receipts and    statements of account similar to that imposed during the Spanish regime by means of the 10 centimos Recibos y Cuentas stamp.

The Philippine Revolutionary Government issued one other adhesive revenue stamp.  This was a stamp without value and labeled “TRANS DE GANADOS”.  The phrase “Transito de ganados” meant “transfer of cattle” from one owner to another.  The Revolutionary  Government required all such transfers to be recorded by the local municipal government in which the transfer occurred.  The “Trans de Ganados” stamp was affixed to each certificate of transfer in payment 20 centimos stamp tax, for each animal. The revenue   derived from the sale of these straps accrued to the municipal government.  The date of issue of the Trans de Ganados stamp is uncertain, but it is believed to have been issued in 1898.

From June, 1898, when the Philippine Revolutionary Government first began to function, until at least as late as December 16, 1898, in districts under the their control, documents were executed either upon the current Spanish-Philippine Papel Sellado without surcharge of any sort or upon legal size sheets of black paper. The author has seen several documents executed early in 1899 which are written upon blank sheets of legal size paper to which both postage and telegraph stamps issued by the Revolutionary Government were affixed in payment of the stamp tax.  The revenue use of adhesive postage and telegraph stamps appears to have been authorized by a Circular of the Secretary of interior of the Revolutionary Government, dated December 5, 1898,  as follows: 

“By order of the Honorable Sir President of the Revolutionary Government, I say to you that from this date no prosecution (instancia) will be admitted, nor will any    document be executed without it being evident that the paper is duly restored (reintegrado) with stamps to a value of 25 centimos each sheet.  To which I have the pleasure of communicating to you for your knowledge and to end that this circular may serve to notify the local Chiefs (Jefes) of the villages of their province of your worthy care for the opportune effects.”  (Translated by Arnold H. Warren from the Spanish text quoted by Dr. F. Gonzales Sioco, in the July 1936 issue of the AFP Magazine of Manila).