THE ORIGIN OF STAMP
TAXES:
No one ever became
a popular hero by virtue of having invented a new tax. Perhaps this is
the reason that the name of the person who first conceived the idea of
stamp taxes seems to have been lost in the obscurity of the past. Some
authorities have claimed that the stamp tax originated in Holland in 1624
as a result of a prize that was offered by the Central Government of the
Low Countries to the person who should invent a new tax that would be productive
but would not be vexatious. Some Spanish writers have affirmed that the
stamp tax originated in Spain and Piernas is said to have declared, “if
there is any glory in the invention we (the Spaniards) can claim
it.” At any rate, stamp taxes were first imposed in Spain by
an ordinance of Philip IV, dated December 15, 1636. Two years later, the
Royal Decree of December 28, 1638, Philip IV extended stamp taxes to all
Spanish Colonies, effective January 1, 1640. [6]
THE ORDINANCE OF
DECEMBER 15, 1636
This Royal Ordinance,
which was followed by several enabling decrees, is as follows:
By Ordinance of Philip
IV, of December 15, 1636, issued at the request of the Cortes, it is ordained
that to provide both for the necessities of the Reign and for the stability
of public and private documents, thereby preventing the frauds and substitutions
which occur with the use of ordinary paper, all Titles and Royal
Appointments (Despachos), public contracts, contracts between private persons,
judicial actuation, prosecutions, petitions to the King and Authorities,
and other documents, shall necessarily be written on paper which
bears an official stamp (sello) printed at the top of the sheet, and consisting
of the Royal Coat of Arms and at one side of this, the name o the King,
his titles, the year for which the paper is valid, the class of paper,
and its value. The stamp shall be changed each year, the making and printing
of this paper being reserved by the King, who has ordered the
creation of four classes of stamps (sellos) according to the nature and
monetary value of public instruments, decreeing that without the requisite
of the stamp these instruments will not have either value or obligatory
force, imposing upon these who violate these provisions corporal
punishments and fines, and also upon those who counterfeit the stamp printed
on the paper of the same penalties which are imposed upon those who counterfeit
money.[7]
Following the promulgation
of the Royal Ordinance above quoted several enabling decrees were
issued that specified the prices of the four classes of stamped paper,
the documents to be written upon each class of paper, and the
manner of selling and accounting for the stamped paper.
THE ROYAL DECREE
OF DECEMBER 28, 1638
This Royal Decree,
by which Philip IV extended stamp taxes to all Spanish Colonies, including
the Philippines, to be effective on January 1, 1640, is quoted in past,
as follows:
We ordain and command
that in each and every part of our Western Indies, Islands and Terra Firma
of the Ocean, already discovered and which may be discovered, no contract
shall be made or written, no instrument nor appointments which are
minutely detailed by this Law, shall be published, which are not written
on stamped paper bearing one of the four stamps (sellos) which for that
purpose we have ordered made, with the form, diversity and qualities expressed
in this Law, without thereby abolishing the other formalities which
by Law are required for the validation of instruments, because
our wish is to add this new requirement of the stamp as an essential procedure,
in order that without that they may not have any effect or value; and from
this date, we annul them and render them void, so that they do not at any
time have credence, cannot be presented or admitted, either at trial or
elsewhere, cannot give any title or right to the litigants; by the same
contingency and fact that litigants first lose whatever quantities and
sums may have been stipulated, together with the interest, and in addition
to this they incur for the first offense a fine of 200 ducats, [8]
for
the second offense, a fine of 500 ducats, to be paid, one third each, to
our Royal House, to the judge, and to the informer; and if the default
grows to the third offense, in addition to the said penalties and other
pecuniary penalties, used will be made of corporal penalties according
to the discretion of him who took cognizance of these cases; and the judges,
solicitors, defenders, attorneys, an scriveners who permit,
present or make the violations incur the said pecuniary penalties and the
penalty of perpetual deprivation of their offices, adding to the scriveners
the penalties which are imposed by Law upon falsifiers; and one and all
have the obligation, under said penalties, of reporting to the magistrates
who have jurisdiction in such cases and instruments or appointments lacking
this formality which may come into their hands or to their notice, made
and executed on the first day of January of the year 1640, or thereafter,
which is the date from which we command that in our Kingdoms and provinces
of the Indies stamped paper shall be used. In the case of this crime there
is a need of an accuser in order to take action officially. And because
it is of such nature that it can be committed in secret, which makes the
proof difficult, we declare that to make it legitimate the proof of three
individual witnesses must be obtained in accordance with this provision
of our Royal Laws concerning the investigation of bribes. And it is our
will that if anyone should counterfeit the said stamps, engraving or
printing them in violation of that decreed by us, he incurs by the same
act the penalties imposed upon counterfeiters of money, and
likewise the penalties imposed upon those who introduce false money in
these, our, Kingdoms, in accordance with the Royal Ordinance of 1638.
And it is our will that this shall include all classes of persons, of whatever
state, quality and dignity they may be, and that in the form of the stamps,
and in the use of them for instruments and appointments, the following
shall be noted and observed:
That there are four
classes of stamps: first, second, third and fourth.
That on the sheets
thus stamped shall be written the contracts, instruments, judicial
decisions, deeds, writs, and other sureties, which are made and executed
in our Kingdoms and provinces of the Indies, in accordance with the
quality of each class.
On the stamped paper
of the first class shall be written all the letters of pardon and mercy
which may be issued in the provinces of the Indies by our Viceroys, presiding
judges, audiencias (Supreme Courts), central auditing offices, governors,
Captains-General, magistrates, and any other minister of justice, war and
finance, and if such letter should require more than one sheet, all the
other sheets shall be written on stamped paper of the third class.
Stamped paper of
the second class shall be used for the first sheet of all deeds,
testaments and contracts, of whatever class or form that may be,
which must be executed before a notary; and the subsequent sheets in the
judicial records and registers must be written on stamped paper of the
third class. |
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