The Royal Order of June 12, 1866, repealed the privilege, originally granted to the Indies (Native inhabitants) by the Royal Decree of December 28, 1638, of using stamped paper of the fourth class (for which PAPEL DE POBRES of the same price was substituted by the Instruction of June 28, 1794) for all of their documents. The Royal Order of June 12, 1866, was in part as follows: 

The Queen has deigned to repeal  the Laws of the  Indies which established for the natives of those Islands the use of stamped paper for the poor (Papel Sellado de Pobres) for all of their affairs, declaring them subject to the rules dictated for the use of  the same for all other  inhabitants of this Archipelago (Philippines). [21]

The Law  of  December 18, 1869,  abolished PAPEL DE POBRES and that thereafter PAPEL DE OFICIO should be used in instead.  This decree, however, was not enforced and the Royal Order of October 28, 1878, again reiterated what had be prescribed by the December 18, 1869 Law. This decree also provided that PAPEL DE POBRES should continue to be used until the existing supply was exhausted.  The existing supply provided was for the biennial period of 1878-79, Hence, PAPEL DE POBRES was in effect, abolished effective on January 1, 1880.

Changes in the monetary unit of the Philippines necessitated  several  changes  in the denominations  of  the  stamped  paper  between  1830 and 1886. The REAL DE PLATA (Silver Real) remained the monetary unit for stamped paper until the end of 1867.  The ESCUDO was the monetary unit for stamped paper from January 1, 1868, until December 31, 1871.  The  PESETA was the monetary unit for stamped paper from January 1, 1872, until December 31, 1877.

Beginning January 1, 1878, the PESO became the monetary unit for stamped paper.  There was really no change in the price of each class of stamped paper.  The same price was merely expressed at different times in terms of different monetary units.  And it is possible that these changes in the denominations of the stamped paper were effected in Spain, where the stamped paper was printed, not by Royal Decree, but by administrative order of the Ministry of Colonies. The denominations of the stamped paper issued from 1640 to 1899 are give on pages 103-108 ____.

ROYAL DECREE OF MAY 16, 1866

Radical changes were made in both the denominations and used of stamped   paper   by  the  Royal  Decree  of  May 16, 1886. Article 1 of this  decree provided that it should become effective on July 1, l886.  Stamped paper had already been printed, however, for the biennial period 1886-87 of the six classes prescribed by the Stamped Paper Law of 1830, and a new series of stamped paper of the denominations prescribed by the new Law did not become  available until January 1, 1886.  In the meantime, in order to adjust the  denominations of the current stamped paper to the  requirements of the new law, adhesive stamps of various kinds, both revenue and postage, were affixed to the stamped paper to make up the difference between the price printed on the stamped paper and the  denominations of stamped paper required by the new law. A decree of the Governor General of the Philippines dated July 10, 1886, authorized the use of postage stamps and stamps for receipts (Recibos y Cuentas) “To compensate for the difference between the prices of the stamped paper which now exists in  circulation and those newly established by the Royal Decree and Instruction of May 16, last.”[22] 

Although the use of only postage stamps and Recibos y Cuentas stamps for this purpose was authorized, GIRO stamps are known to have been used for the same purpose; and it is quite possible that other kinds of adhesive stamps were so used adhesive stamps were also affixed to blank sheets of ordinary paper in order to produce provisional stamped paper.  This ordinary use of the current adhesive stamps seems to have seriously depleted the supply of those stamps and in 1887;  surcharges were stamped on obsolete stamped paper in order to produce  provisional stamped paper of the denominations required by the Decree of May 16, 1886.  The writer has seen a specimen of official stamped paper of the biennial period of 1882-83 which is surcharged “Habilitado Para el Sello 12 de Oficio Durante el Año 1887” (Made Valid for the Stamp of Official 12th Class During the Year 1887).

The Royal Decree of May 16, 1886, included provisions governing the use, not only of stamped paper, but also of adhesive revenue stamps.  These provisions of this decree which pertain to the issue and use of stamped paper are as follows: