PLAYING CARD TAX STAMPS
writer has not been able to find any provision of the stamp-tax laws
in force during the Spanish regime which imposed a stamp
tax on placing, cards in the Philippines*
la Spa in „ however, an export stamp tax was imposed
upon playing cards. Most of the palying cards sold
in the Philippines during the Spanish regime ware undoubtedly
imported from Spain and a revenue, stamp was probably affixed
to each such pack of playing cards before it left Spain.
The Internal Revenue Law of 1904 did not impose any specific tax playing cards. But a specific tax imposed on playing cards several years later was included as Section 1498 of the Administrative Code (Act 2711) which became effective on October 1, 1917. Section 1498 provided (1) a tax of twenty centavos on each pack of not more than fifty-eight cards, and (2) a proportionate additional tax for each card in excess of fifty-eight.
Act 2835, approved March 8, 1919, amended section 1498 of the Administrative Code to provide the following specific tax on playing cards: (1) a tax of thirty centavos on each pack of not more than fifty-eight cards, and (2) a proportionate additional tax for each card in excess of fifty-eight.
Act 3246, approved December 1, 1925, further amended Section 1498 of the Administrative Code to provide the following specific tax on playing cards: (1) a tax of one peso on each pack of not more than fifty-eight cards, and (2) a proportionate additional tax for each card in excess of fifty-eight.
new Internal Revenue Code (Commonwealth Act 466), which became effective
on July 1, 1939, reduced the specific tax on playing cards to the following:
Administrative Code (Act 2711) did not specify the manner of collecting
the specific tax on palying cards, this being left to the discretion of
the Collector of Internal Revenue. The practice of affixing a Playing Cards
stamp to each pack of playing cards as the means of collecting the tax
was initiated in November 1919, by Administrative Order No. 58 of the Collector
of Internal Revenue, entitled “Playing Card Regulations.” This order reads
in part as follows:
In accordance with the provisions of Administrative Order No. 58, above quoted, a “strip stamp” presumably labeled “TAX PAID STAMP – ORDINARY PACK – PLAYING CARDS – VALUE P0.30” was issued in 1919. The writer has not seen a specimen of this stamp, and is, therefore, unable to give a detailed description of it. It is probable that, when the tax was increased to P1.00 in 1925, the stamp issued in 1919 was surcharged with the new value prior to the issue of a new stamp whose value was P1.00. The writer has not, however, seen a specimen of this surcharged stamp. There was issued, probably in 1925, a “strip stamp” labeled “TAX PAID STAMP – ORDINARY PACK – PLAYING CARDS – VALUE P1.00.” This strip stamp consisted to two halves, both bearing the same control number; but one half was labeled DUPLICATE. The two halves were wrapped around the pack at right angles to each other. Each half was about 203 mm long by 20 mm wide. A “CAUTION” printed on each half “This stamp must be broken and completely destroyed upon opening of the package.” This stamp remained current until July 1, 1939, when as a result of the new law reducing the tax on ordinary pack to P0.35, it was surcharged in red with the new value.
It appears that “Special Packs”, containing more than 58 cards, are seldom manufactured or sold in the Philippines. The writer was informed by officials of the Bureau of Internal Revenue that the additional tax on such “special packs” is paid in cash and a “Miscellaneous Tax Receipt”, to which “split” INTERNAL REVENUE stamps are affixed for the amount of the tax, is issued. A “Strip stamp” is affixed to each special pack in payment of the basic tax assessed on an ordinary pack.
Although Administrative Order No. 58 applies only to playing cards manufactured in the Philippines, the same “strip stamp” is affixed at the Customs House to each pack of imported playing cards. The duty of seeing that the stamps are affixed to imported playing cards however devolves upon the Collector of Customs. This is doubtless, the reason that Administrative Order No. 58 of the Collector of Internal Revenue makes no mention of affixing the strip stamps to imported playing cards.