“An account  being given  to  the  Queen  of   the  measures  instructed with  the object of   adopting   the  most opportune  means  in order   that  the  judicial  fees may  enter  the  vaults  of   the Treasury without   loss, which the  Alcaldes  Mayores of  the  islands of  Cuba and  Porto Rico,  to whom sufficient salaries were  assigned by  the  Royal  Cedulas  of  the  29th of  July of   1845   and  of   the  27th of   June  of   1847, obtain   for   their  services;  Her  Majesty having  been thoroughly  informed,  and considering that as yet the   island of   Porto Rico  does not  enjoy  the  benefits which Her Majesty  is  resolved  to distribute to it  by prohibiting that Alcaldes Mayores  should  receive either fees or emoluments in any sense; that even  if  the royal  mandate  is  well executed in Cuba,   the  excellent rules  of  intervention and vigilance which  the particular peculiarity of this new tax may require having been dictated by the   Superintendency of Finance, these measures do not make fraud or  wrongful silence  impossible,   being  in addition excessively onerous for  the Alcaldes  Mayores; and that,  the  existing  system of  collection requiring a quick  and  radical   improvement,   this   should not   be  deferred until   all   the necessary  data  are  assembled   for   including   the   fees  of   the  judges   in the  price of the   paper (i.e., stamped paper) which  is used   in  the proceedings with  a full  understanding  of   the  occasion  and  without   fear  of   injuring  the  litigants or  of   burdening   the budget of    these   islands; taking   into account  the recommendations submitted  by  the  Audiencias   (Supreme  Courts),  the other data assembled  in  the papers pertaining  to  the matter,  and  that which was  reported concerning this matter by the   suppressed Royal  Council  (of   the   Indios), Her Majesty has deigned  to command  the   following:

Article  1.  The  second   article  of   the  mentioned Royal  Cedula of   the 27th of   June   1847,   which names a fixed salary for the Alcaldes Mayores, shall be  brought to due  accomplishment.

Article 2.  The fees of  the  judges and  fiscals   (prosecuting  attorneys) which  by virtue  of   the  orders  cited  and  of  others   analogous,   should enter  the  public  Treasury of   the   Island  of  Cuba and  Porto Rico,   shall be paid by means  of  gummed stamps  whose classes and  prices  shall  be of  one-half real,  one  real, two   reales,   five   reales, ten  reales  and one  hundred reales fuertes. [56]

Article  3.  The  stamps shall manufactured under the immediate control of the Director-General of Colonies, who shall furnish opportunely to the Superintendencies (of Finance) of  the   Islands mentioned  those (stamps) which in each one are considered necessary, to which end the  Superintendents  shall make  requisition with   the  opportune  anticipation.

Article 4. The   Superintendents will  supply the stamps to  the  senior clerks of  the  courts  in which they are  to be  used, making  them responsible for their value and requiring  then  to  render  accounts together with  the  delivery of   the  funds  in  the  manner  and  at  the   items   which they deem appropriate. The issuing  clerks  will   receive for  this  service one  percent  of   the sales they  deliver  to  the collectors or  treasures of   the Treasury.

Article  5.  The Notarial  Clerks of Court will  exact of  the  litigants or of   their  attorneys,   the  stamps which  each judicial order (providencia) requires  and will affix  them to  the margin or below  the signature of  the judge  and  in his  presence crossing  them afterwards with  ink into whose composition appears necessarily entered.

Article  7.     The  clerks  who  fail   in  the   fulfillment  of  that which  is prescribed  in  the  preceding  articles,  and  the judges who tolerate  it,  will restore  to  the  Treasury the  value  of the stamps omitted and in addition each will  incur a fine of  four   times their value.  Habitual  repetition of this offense will be punished with  the  same  penalties as defraudation of the   public   revenues.

Article 8. The judicial fees which are not exacted at the time of presentation will be included by the appraisers in the computation of the costs and will also be paid in stamps.

Article 9. The fees called "de vista" (of judgment) will be collected only on interlocutory or definitive decisions and only for the pages (of the record) which it may be necessary to examine in order to dictate them and which have not previously been paid for.

Article 10. In   the  liquidation of   judicial   fees a  fraction  of   less than   25 hundredths  of  a real shall   not  be  payable nor exactable;   that which reaches  25 and does not  exceed  74  shall   be paid  as one-half  real;  and from 75 to 100,   as   one  real.