Chapter 26
Act 3045 of  the  Philippine  Legislature,   commonly known as the  Motor  Vehicle Law,  was approved  to   take  effect on March  10,   1922.   This  Act that every person who drove a motor vehicle,   whether   the owner thereof or a professional  chauffer, must obtain annually a DRIVERS’ LICENSE from the Director of  Public Works. Section 14  (c) prescribed that an annual  fee of five pesos should be collected for  each Driver’s License issued to a professional  chauffeur.    Section 16  (a) prescribed that the  owner of  one or more motor vehicles not  operated for hire might obtain a Driver's License to  operate  the same by  the  payment of  an annual fee of two pesos. But if such vehicle or vehicles were operated by the owners for hire he was required to pay   the  same  annual   fee  for  a Driver’s License as a professional  chauffer.     Section  14  (c)  provided: “any license not renewed on or before  the last working  day of  February of each year shall become delinquent.    The penalty for renewal of a delinquent  license shall be five pesos,   in the  discretion of the Director of  Public Works.”   Section 49 provided:   "The collection of all fees, taxes, fines, etc…under   the provisions of   this Act, shall be made in accordance with regulations  to be prescribed jointly by the director of  Public Works and  the Collector of Internal Revenue with  the  joint approval of  the  Secretary of Commerce  and  the Secretary of Finance.”

For  the purpose of  collecting   the fees and penalties pertaining to Driver's Licenses,   there were  issued  in 1922 an “accountable” form called a Driver’s License and valued at two pesos, and  two adhesive stamps,  labeled Bureau of  Public Works, whose denominations were 3 pesos and  5 pesos, respectively.    The  3-peso stamp was emerald green and  the 5-peso stamps was ultramarine  in color.    Each stamp was provided with a duplicate pair of control number in red, one control number on the left hand and the other on the right half of  the stamp.

A basic minimum fee of two pesos was collected for each Driver’s License  issued, irrespective of whether   it was issued as an Owner's License or as a Chauffeur’s License and of  whether or  not it was  issued in  renewal of  a delinquent  license.   Thus   two  pesos  was  the  "accountable value" of each Driver's License and   the  clerks in charged   with issuance of  the Licenses were required  to account  for  all  blank licenses  forms  Issued to them at that price.

If the  Driver’s license was  issued to a professional chauffeur, or  to an owner operating his vehicles for  hire,    a 3-peso stamp  was affixed to  the License in payment of   the additional  fee required in such cases. In  this case the  total  amount paid was  five pesos,  two pesos  for  the  license and three pesos  for  the stamp covering the additional fee.

If  the  Driver’s License was  issued in  renewal of a delinquent license,  a 5-peso stamp was affixed  to  the  license in payment of  the penalty  for delinquence. If  the Driver’s License  was  issued  in renewal of a delinquent Owner's License,   the   total  amount paid was seven pesos, two  pesos for  the license and  five pesos  for   the stamp affixed  in payment  of   the penalty.  If the Driver’s License was  issued in renewal of   the delinquent  license of  a professional chauffeur, or an owner operating his vehicles for hire, the total amount paid was ten pesos – two pesos for the license, three pesos for the stamp affixed for the additional fee, and five pesos for the stamp affixed for the penalty for delinquence.

The stamps were so affixed that, when the Driver’s License was separated from its stub, one-half of each stamp was attached to the license and the other half was attached to the stub retained by the Bureau of Public Works. Normally, the right halves were attached to the licenses, but if the stamp was inverted the left half would be attached to the license.