Chapter 21
CUSTOMS STAMPS
Section 392 of Act 355 was amended by Section 10 of Act 1235, enacted on September 22, 1904, as follows:  "Section three hundred and ninety two of said Act (Act 355) is hereby amended by changing the fees for 'Other Certificates' from $3.00 to $1.00."

Section 284 of Act 355 was amended by Section 4 of Act 1341,  enacted on May 4,   1905,  as follows:  "Section two hundred and eighty-four of said Act  (Act 355)  is hereby amended to read as follows:
 

"Sec.  284.   The following papers shall not be issued, received, granted or in any manner recognized by any customs officer unless  there shall be affixed thereto a lawful customs stamp, or stamps of  the Philippine Islands,  representing  the value  in United States currency as follows subject to  the  exemptions prescribed by section one and thirty-five of this Act for vessels possessing second class coastwise licenses:
For each foreign clearance
For each foreign entrance 
For each coastwise clearance (to  be charged at Ports of Entry only)
  except, for vessels possessing 'Special license' 
For vessels up to 5 tons net
For vessels from 75 to 125 tons net
For vessels from 125 to 200 tons net
For vessels from 200 to 300 tons net
For vessels from 300 tons net and upward

For each inward coastwise manifest (to be charged at Ports of  Entry only) 
  except for vessels  possessing a 'special  license'

For vessels up to  75 tons  net
For vessels   from 75 to  125 tons net 
For vessels  from 125 to 200  tons net
For vessels from 200 to 300 tons net
For vessels from 300 tons net and upwards
For each bill  of health
For each outward foreign passenger  list 
For each original export entry exceeding  $25 in value
For each original  import entry exceeding $25 in value 
For each original withdrawal entry
For each entry for immediate  transportation in bond 
For each original  free entry, except entries of sorts for Government use, exceeding $10 in value 
For each original certificate 
For each original bond
For each copy of  official document 

 2.00
2.00
0.00
0
0.20
0.50
1.00
1.50
2.00
0
0
0
0
0.20
0.50
1.00
1.50
2.00
0.50
0.50
0.50
0.50
0.20
0.50
0.20
0.50
0.50
0.50

The "special  license" mentioned in the above tariff of fees for coastwise clearances and inward manifests was a special form of license to engage in the coastwise trade issued to the owners of small craft of less  than 15 gross  tons.    This  license entitled the vessel to voyage not to exceed 100 miles on each side of  the home port of the vessel  to which such license was issued.    The fee for  this  license, as fixed by Section 141 of Act 355, was one dollar per gross  ton.  The license was good for one year.

In accordance with the provisions of Section 234 of Act 355, as enacted on February 6, 1902,  both INTERNAL REVENUE and  SELLO stamps were handstsmped "CUSTOMS" for use on  customs documents during 1902. The denominations of those stamps were in centimos and pesos  (Mexican currency).  Since the stamp tax on customs documents was fixed in terms of  U.S. Currency,  the equivalent  in Mexican currency was calculated each day at the prevailing rate of exchange.  The equivalent stamp tax in Mexican Currency often resulted in fractions of one-half centimo.    Since no revenue stamps of less  than two centimos were available,  customs officials resorted to using one-half of  a 2-centimos stamp as a 1-centimo stamp and one-fourth of  a 2-centimos  stamp as a one-half centimo stamp. These fractional straps  tied by the cancellation to  the original documents are now very rare,  although they must have been of almost daily occurrence during several months of  1902.    The  25-centimos SELLO stamp was split  diagonally to make two  12 1/2 centimos  stamps,  according   to Dr. James C. Perry.  [131]    But on original document found in the collection of Dr.  Perry indicates that on this document a diagonal half of  the 25-centimes SELLO stamp surcharged "CUSTOMS" was used as a 13-centimos stamp, A photograph of   the stamps of this  document, which is  dated July 1, 1902, is  shown in Figure 93A of the catalogue which follows.    Figure 95 shows the split 2-centimos  INTERNAL REVENUE  stamp surcharged "CUSTOMS".  In this case,  the surcharge was applied after the split stamps had been affixed to  the document,    The document on which  these split 2centimos stamps occur is dated June  28,  1902, and was also found in the collection of Dr.  Perry. 

Dr. Perry states that "these provisional stamps were in use from February 7 to April 17, 1902". [132] However, original documents in the collection of Dr. Perry show that these provisional stamps surcharged CUSTOMS were in use at least as late as July I, 1902.

The first CUSTOMS   stamps with the  denominations  expressed in  United States currency, as required by Section 284 of  Act 355, were  issued, according  to Dr.  Perry,  on April  18,   1902.   [133]    Forbin lists  these stamps as  issued in September,   1902.   It is  probable,  however,  that  the date given by Dr. Perry is correct,  since Dr.   Ferry was  in Manila  at that time.  This series of  stamps was lithographed and consisted of three denominations - 20 cents,   50 cents,  and 2 dollars.   These were the only denominations  required by Section 284 of Act 355.

The second  series of CUSTOMS   stamps with the denominations  expressed in United States currency appeared,  according   to Dr.   Perry, on October   31, 1902.    This  series was printed from electrotype plates and consisted of the  same  three denominations which constituted  the  issue of April  18, 1.902.    The colors were also  the  same.     But  the  issue of October  31st was much more clearly printed and  is  easily distinguished from the  earlier issue.

Customs  stamps  with  the denominations  expressed in United States currency remained in use until October 1,  1917,    During  the period between October  31,   1902,  and 1916  the  following  additional  denominations were issued:     5 cents,   10 cents,   30 cents,  one dollar,   2  1/2 dollars, 5 dollars and  10 dollars.    The only specimens which the writer has seen of  the 5-cents, one dollar,  2 1/2 dollars,   5 dollars and  10 dollars values are overprinted in black  "OFFICIAL FEES".    The  writer  has been unable  to learn whether or not  these stamps were also  issued without  this overprint. In 1933,  the writer made inquiry at the  Bureau of  Customs  in Manila concerning  the CUSTOMS  stamps  issued prior  to 1917, and he was informed that no records concerning  the denominations and  dates of  issue of these stamps had been preserved.    The 10-cents and  30-cents denominations without the overprint "OFFICIAL  FEE"  are  listed by Forbin as issued  in 1903.