Chapter 3

Section 1.  Of the use of Stamped Paper in Judicial Proceedings

  • Article 23: Written instruments of interested parties or their  representatives, orders or  sentences of judges or courts, and all papers civil action of any sort whatever, or which refer to the entry of a complaint shall be  extended  on stamped  paper  of  a value  in proportion  to  the  amount involved in the suit, in accordance with the following scale:
Amount In Litigation  Class of Stamp Price of Stamp
500.00 or less 10th 0.25
500.00 to 2,000.00 9th 0.40
2,000.00 to 5,000.00 8th 0.50
5,000.00 to 15,000.00  7th 1.00
15,000.00 and over  6th 2.00
  • Article 24: When the amount of the valuable consideration in litigation does not appear, the Judges and Courts, before proceeding to a hearing of the case, will order the person entering it to fix the amount  for the purpose of determining the stamps to be used, and will see that they are properly affixed.
  • Article 25: In interstate proceedings and probate of will the amount of stamps to be used on the various documents requited by law will be based on the net value of the  property involved, declaration of which will be made by the heir named in the will, or lacking such, the person laying claim to that character.  In assignments for the benefit of creditors and in bankruptcy cases the value of the  property assigned or claimed will be stated by the debtor, or in his absence,  by the creditors promoting the action, as the case may be. In incidental proceedings  commenced by the individual creditors, the basis for the use of the stamps will be the amount of the claim entered by each.
  • Article 26:   If, in the course of a lawsuit, or its termination, it should appear that the amount of consideration in litigation is greater than  assigned at the start of the proceedings,  the Court of Tribunal hearing the case will at once order that stamps be affixed to the papers in  the case, of an amount sufficient to cover the difference between the stamps used and those properly applicable, and that the latter be used in all subsequent proceedings. In case  the stamps used have  been of greater denomination than those required, the difference will be refunded to the interested parties.
  • Article 27:  Fifty-cent stamped paper of the eight class will be used:
1st: In actions regarding the civil status of persons, and in all others which treat of same consideration which,  by its nature,  is not capable of being assessed at a certain value.
2nd: In Judicial proceedings in which both interested parties are in accord.
  • Article 28:  Forty-cent stamped paper of the ninth class will be used:
1st:  In governing orders issued by the Courts or Tribunals at request of,  or  in  the  interest  of,  private  individuals.
2nd:  In the records of compromise proceedings, and in certificates issued in regard to  the  same when no  agreement  is  reached.
3rd: In books of record of suits kept by notaries, reporters and solicitors.
  • Article 29:  The OFFICIAL stamp will be used: [26]
1st: In everything of an official character done in the Courts and Tribunals.
2nd: In civil actions in which the State, or a corporation having the same public character conceded to it, is a party, this without prejudice to the proper collection of the stamp tax in cases where it applies.
3rd: In criminal cases, in the records of trials for misdemeanors, and in the documents referring to the execution of the sentence imposed.
4th: In Court docket, and in prison records.
  • Article 30: When all the parties concerned in a suit or action are entitled to the legal concession to the poor, paper of this stamp may be used,  but without prejudice  to  the  right  to demand  the  proper stamp tax when it appears to be due.
  • Article 31: When one of the interested parties is a pauper in a legal sense, and the other is not, or when the State or a corporation which been conceded similar privileges in a party, each one will use the class  of paper which is chargeable according to their respective status in the proceedings conducted upon their petition or at their instance. Papers which are of common interest to both parties will be extended an official paper, and the party legally liable to the  stamp tax will be charged with the amount which would be chargeable if both parties were liable to this impost.  If, as a result of the suit, the solvent party should be condemned to pay the costs, these shall be made to include the stamps assessable on the  papers entered by  the  party  litigant. 
  • Article 32: Persons sentenced to pay the cost in the suits mentioned  in Paragraph 3 of the 29th article will replace the paper used with 40-cent paper of the ninth class.
  • Article 33: Payment for stamped paper shall have precedence in all  trials and suits over any other claims for costs whatsoever.
  • Article 34: The provisions of this chapter are applicable to all Courts and tribunals of all grades, to all petitions and appeals, and all other litigious proceedings.