• Article 46: On OFFICIAL stamped paper will be extended:
1st: Certificates issued by the Government offices in regard  to entries in their books or records, when such certificates are issued by virtue of an order from superior authority, and not at the request of the interested party.
2nd: Copies of any  document issued by the  Government  offices by reason of an order from superior authority.
3rd: Distribution of taxes and copies of the same.
4th: Lists of taxes for collection,
5th: Computations of wealth and other statistics;  poll-tax lists; enlistments of conscripts for the army, and declaration  of desertion. 
6th: Documents concerning elections in municipal offices.
7th: Accounts rendered  the Administration by persons upon whom this obligation rests; final statements  and all other documents of a purely official character.
8th: The first and last pages of the books of Administration and Accounts in the    Government Offices.
9th: The books of Boards of Health.
10th: The books of tax collectors.
11th: The books of the Administration of Ways and Means of municipalities and those of the Collection and Distribution of Taxes, which are in charge of the local officers,  from which books all documents referring to these affairs must  be copied in order to be of weight.
12th: The Accounts of the Administration and Collection referred to in the preceding paragraph.
13th: Books required to be kept by authorities imposing fines, for the registering of the same.
14th: Church records of births and deaths.
15th: The books of charitable institutions.
16th: Petitions, documents and other instruments on Government affairs presented by  paupers and the institutions mentioned in the preceding paragraph.
  • Article 47: Books mentioned in No. 15 of Article 46 will be renewed biennially; books of the  church, and record books of mercantile companies and other corporations may be made to last several years, as long as there is an authorized certificate  on the first page on the number of pages contained in the book, and of the year of the stamp.
(Chapters 5 and 6, comprising Articles 48 to 71, inclusive, pertain to the use of the   adhesive GIRO stamps, 
adhesive SELLO stamps, and stamped paper for Payments to the State (Pagos Al Estado). 
These articles are quoted hereafter in connection with the adhesive stamps
and stamped paper to which they pertain.)

Chapter 7

General Disposition Relating to the Foregoing Articles

  • Article 72: In  cases  not covered  by the provisions of  these Regulations, the class of stamped paper  to be used on any document will  be determined by its analogy  to others herein mentioned, but final decision in regard to the same can  only  be  made by the Supreme Government,  to  which the case will be referred by the General  Government.
  • Article 73: It is prohibited to substitute common paper or one stamp for another, on the ground that  the proper paper is unobtainable at the office of issue. Only in well-proven cases of urgent necessity can the Courts or the Governor-General authorize the substitution of the paper lacking, and, in that case, notice must be given immediately to the Supreme Government.
  • Article 74: Documents issued by Spanish officials residing  abroad will be without force in the Islands unless attached to stamped paper equal in value to that which should have been employed.  This rule  also applies to instruments and documents executed in towns of the Kingdom where this does not at present apply, when the same are to be   exhibited in the courts of Government Offices of these Islands.
  • Article 75: Stamped paper which may be spoiled in writing may be replaced in the office of issue by other paper of the sane class, upon payment of five cents for each sheet so exchanged.
  • Article 76:  Stamped paper in the possession of private individuals, corporations or public  officials at the end of each term of two years will be exchanged at the office of issue for other paper of the same class during the month of January of the year following the expiration of the term  for which it was available.  The same will be done in regard to loose (adhesive) stamps of all classes.
  • Article 77: The Treasury Department will deliver to the Courts stamped OFFICIL paper which they may need for their operations.  The delivery will be made in view of the estimates drawn up by the officials in due time and submitted to the General Treasury Department for approval. The Department ‘will issue, gratis, to its central and local dependent  offices, the stamped official paper they may need upon the same formalities as those mentioned in reference to the Courts in the preceding paragraph.
  • Article 78: The Treasury officials will enforce, by means of visits of Inspection, Compliance with the provisions of the preceding  Chapters These visits will be subject to the provisions of the rules in force in regard to inspection and investigation of the revenue in reference.
  • Article 79:  Commercial books will not be the object of inspection unless called into Court; nor those of banking and mercantile companies, except at such times as they are open to the investigation of the stockholders; nor the private documents mentioned in Section 2 of Chapter 2 unless presented in the government offices, called into Court, or in some analogous manner are made public.
  • Article 80: Infractions of any of the provisions of the preceding Chapters will be punished, as a general rule, by the payment of the sum which was due the Treasury, and the infliction of a fine equivalent to four times the same amount.