Chapter 23
During  the first half of the 19th century, the depredation of cattle thieves (rustlers) increased to an alarming extent in the Philippines and became a serious menace to the development of the sparsely settled portions of the Islands. In 1862 the Crown of Spain took cognizance of this situation. The Royal order of August 19, 1862, provided for the compulsory registration of the ownership of all large cattle - horses, cows, carabaos. This law proved to be such an effective check upon the activities of cattle rustlers that it and similar laws which have succeeded it, having been in force ever since 1862.

Two kinds of certificates were provided: (a) a Certificate of Ownership of large cattle; and (b) a Certificate of Transfer of ownership of large cattle. The Certificate of Ownership was issued to the original owner of the animal. The Certificate of Transfer was issued to record each successive change in the ownership of the animal. These certificates were issued by officials of each municipality. To facilitate identification of the animal, its branding under the supervision of those officials was made obligatory. At least two different brands were placed on each animal. One was the brand of the owner and the other was the brand of the municipality where the animal was registered. When the animal changed owners, the new owner might place  his own brand upon the animal, although this was not compulsory. The original Certificate of Ownership described the animal and the brands which it bore and stated the name of the owner and the name of the municipality which issued the Certificate of Ownership. Each Certificate of Transfer was issued, reference was made therein to the original Certificate of Ownership or to the last preceding Certificate of  Transfer. A cattle register was kept in each municipality recording all certificates of ownership and transfer which were issued by that municipality. By this means a continuos record kept of all changers in the ownership of each animal.

A small fee was charged for the issue of each certificate. During the Spanish regime and under the American Dominion until 1904, revenue stamps were not used as the means of collecting this fee. The REvolutionary Government of General Emilio Aguinaldo, however, issued a revenue stamp labeled "Trans de Ganados" (Transfer of Cattle) which was affixed to each certificate issued by that short-lived government.

On May 3, 1904, the Philippine Commission approved Act No. 1147, to take effect on July 1, 1904. This Act replaced and repealed all previous laws regulating the registration, branding, conveyance and slaughter of large cattle and provided for the disposition, care, custody and sale of astray or large cattle captured or seized by the Philippine Constabulary or other peace officers.

Section 1 of this Act states: "For the purpose of this Act the term 'large cattle' shall be held to include carabaos, horses, mules, asses, and all members of the bovine family."

Figure Z1

Section 10 states: "Each Certificate of Registration issued shall have affixed to it a special stamp of the value of one peso, Philippine currency (Figure Z1),  bearing the design prepared by the Bureau of Patents, Copyrights and Trademarks, which stamp after being affixed to the certificate shall be duly cancelled with the seal of the municipality. The stamp required by this section shall be paid by the owner of the cattle and the moneys received therefor shall be paid into the municipal treasury." 

Section 11 states: "Each animal must be separately registered and no certificate of ownership shall cover more than one animal."

Section 21 states: "Each certificate of transfer shall have affixed to it a stamp specified in Section 10, which stamp, after being affixed to the certificate shall be duly cancelled by the municipal treasurer with the seal of the municipality. The stamp required by this section shall be paid for by the purchaser, and the moneys received therefore shall be paid into the municipal treasury. A separate certificate of transfer shall be issued for each animal sold or conveyed."

It will be seen that Act No. 1147 provided for the use of adhesive revenue stamps upon certificates of cattle registration. These adhesive stamps were in use for only two years, that is, from July 1, 1904 until June 30, 1906. Only one stamp was issued, the same being used for both certificates of ownership and certificates of transfer. The color of the stamp, however, varied from deep rose to red orange, apparently due to change in color which occured subsequent to the printing of the stamps.

Although Act 1147 specifically required that the stamp be affixed only to the certificate, the writer has seen several certificates to which the stamp was so affixed that, when the certificate was separated from its stub, one half of the stamp remained affixed to the stub while the other half was affixed to the certificate. This unauthorized "splitting" of the stamp probably was a result of the instructions which were issued early in 1905 concerning the use of the "split" INTERNAL REVENUE stamps upon official invoices covering the original sale of goods which were subject to specific internal revenue taxes.

Since July 1, 1906, revenue stamped paper has been used for all certificates of cattle registration. Effective of that date, Act No. 1147 was amended by Act No. 1465 of the Philippine Commission. Act No. 1465 prescribed the manner of printing certificates of cattle registration and transfer, the custody thereof and the methods of accounting therefore, and repealed the contrary provisions of Act No. 1147.