 
DERECHO JUDICIAL STAMPS (Judicial Fees) |
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DERECHO JUDICIAL STAMPS (Judicial Fees) |
| In
1882, according to Forbin, there appeared
a new issue of DERECHO JUDICIAL stamps with the denominations
expressed in pesos and centimes Six denominations
were issued, as follows: 6-2/8c., equivalent to ½ real; 12-4/8c.,
equivalent to 1 real; 25c., equivalent to 2 reales; 62-4/8c., equivalent
to 5 reales; 1 peso and 5 pesos. Thus, the denominations of this issue
were the exact equivalents of the denominations which had been in use prior
to 1882. Since no Derecho Judicial stamps of the 1 peso and 5 pesos denominations
are known to have been issued between 1866 and 1882, it might be
inferred that these two denomination of the issue of
1866 might have remained in use until 1882.
The 5 pesos issue of 1866 is known
to have been surcharged "Habilitado Por La Nacion"
in 1869. But no specimen
of the 1 peso denomination of
1866 bearing this surcharge has been reported. Hence, it
is possible that the 1 peso denomination
was exhausted prior to 1869 and
that no other stamp of this denomination was provided until
1882. Or is it possible that the l peso denomination of the issue of 1866
was also surcharged "Habilitado Por La Nacion" in 1869?
Both Forbin and Palmer list as issued in 1898, a 12-4/8c. gray blue Derecho Judicial stamp of the issue of 1882 surcharged “Habilitado para 1 peso". This surcharge was authorized by Article 4 of a decree of the General Superintendency of Finance, dated September 10, 1885. [60] So it is evident that both Forbin and Palmer were in error in fixing the date of this surcharge as 1898. The date of issue should be 1885, and this is the date indicated in the catalogue which follows. There is a documentary evidence that the abolishment of the use of Derecho Judicial stamps was planned at the time the budget for the fiscal year beginning July 1, 1886, was prepared. This budget, which was prepared and forwarded to Spain for Royal approval, late in 1885, does not include any estimated revenue from the sale of Derecho Judicial stamps. Hence, it was evidently planned that the sale of Derecho Judicial stamps should cease on July 1, 1886. Article
1 of the Royal Decree of
May 16, 1886, by which a general revision of
the stamp tax laws was effected provided that the
existing DERECHO JUDICIAL stamps should continue to be
used, but did not make provision for any further printing of
Derecho Judicial stamps. And there was no new printing of these
stamps subsequent to the Royal Order of
May 16, 1886, The budget for
1886 and subsequent years indicate, however, that the
existing Drercho Judicial stamps continued to be used until
the supply was exhausted. The following were the
estimated receipts from the sale of
Derecho Judicial stamps given by
the official budgets for the fiscal
years indicated.
FOOTNOTES [57] The Tariff of Judicial Fees (Aranceles Judiciales) authorized for Spain by the Royal Decree of April 28, 1860, is published on pages 579-597 of D1CCIONARIO DE ADMINISTRACION By Don Marcelo Martinez Alcubilla (Madrid, 1877). The Tariff of Judicial Fees in Civil Cases approved by the Royal Decree of July 8, 1893, is published pn pages 187-211 of BALDIOS REALENGOS Y ARANCELES JUDICIALES (Manila). The Tariff of Judicial Fees for Criminal Cases approved by the Royal Decree of May 18, 1894, was published on page 889 of the Gaceta de Manila of July 24, 1894. See also ARANCELES JUDICIALES in the DICCIONARIO DE LA ADMINISTRACION DE FILIPINAS by Don Miguel Rodriguez Borriz, published in 1887. [58] A real fuerte was a silver real, equivalent to 12.5 centavos ($0.0625 US Currency). [59] The Royal Order of September 7, 1860, is translated by AHW from the Spanish text of this decree as found on pages 621-22 of Diccionario dela Administracion de Filipinas, Anuario de 1888, by Don. Miguel Rodriguez Borriz. [60]
The Decree of the General Suprintendency
of Finance dated Stepmber 10, 1885, was published on
page 318 of the Gaceta de Manila September
13, 1885. This decree
authorized, not only the surcharging of the Derecho Judicial
stamp above mentioned, but also the
surcharging of stamped paper (papal
sellado), the surcharging of postage stamps
for use as Telegraph stamps, the surcharging
of postage stamps for use as DERECHOS DE FIRMA stamps,
the surcharging of GIRO stamps with new values, and
the surcharging of paper for
Pagos Al Estado with new values. Article 4, to which reference
is made reads as follows: “4. Also, the surcharging of 1,000
Derecho Judicial stamps of one peso, which will be taken from those
of equal class of 12-4/8 centimos, is
authorized.”
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