[6]   See the article on Papel Sellado in Enciclopedia universal llustrada,  published  by España (Espasa)  Barcelona, Spain.
[7] The Ordinance of December 15, 1636, is translated by Arnold H. Warren from Spanish text to this Ordinance given in the article   of “Papel Sellado” in the Enciclopedia Universal llustrada, published by España (Barcelona).
[8] A “ducat” was equivalent to 83 1/3 centimos (0,83 1/3) in Mexican currency, or to about $0.42 in United States currency.
[9] Royal Decree of December 28, 1638, is translated by Arnold H. Warren from the Spanish text found in the Recopilacion de Leyes  de las lndias.
[10] It is probable that Official stamped paper was originally created, by  Royal  Decree,  but  by  decree  of  either  the  Royal  Audiencia  (Supreme Court) or  the Governor General of  the Philippines.
[11] Translated by Arnold  H,  Warren from the  Spanish  text  found on page 121, Volume 3, Recepilacion de Leyes de las Indias, Fifth Edition, published in Madrid in 1841.
[12] Article 16 of the Royal Decree of July 13, 1822, may be found on page ____.
[13] Article 40 and 41 of the Royal Cedula of February 12, 1830, may be found on page ____.
[14] Article 50 of the Royal Cedula of February 12, 1830, is to be found on page ___.  Article 23 of the Royal Decree of July 13, 1822, is found on page ____. The  exact meaning  of  this  latter  article  is not clear, but perhaps would become clear if all the provisions of the Royal  Instructions of June 28, 1794, regarding the use of Official paper and paper of the fourth class in judicial actuations were known.  It is possible that where Official paper was used, only the first and last sheets were  written on Official paper and the intermediate sheets were written on “common” paper.   On  the  other  hand,  where  paper  of  the  fourth  class  was  used, every sheet of the document may have been written on paper of the fourth class.
[15] See Footnote 13.
[16] The Royal Decree of July 13, 1822, is translated by Arnold H. Warren from the Spanish text of this Decree which was printed in Manila in 1823 and which is now in the possession of Mr. Jesus Cacho of Manila. Strangely enough, no reference whatever to the Royal Decree of July 13, 1822, is to be found in the Recopilacion de Leyes de las Indias, 5th Edition, published in Madrid in  1841.
[17] The  law  to  which  reference  is  made  in Article  42  of  the  Royal Cedula of February 12, 1830, is to be found in the Recopilacion de Leyes de las Indias,  5th Edition, published in Madrid in 1841.
[18] Stamped paper and subsequent to  1854,  adhesive stamps of all kinds were sold to the public by persons designated for that service by the Government and who for their services received a commission which was usually two percent of their sales.  See page ____.
[19] The Ordinance for Treasurers (Ordinanza de Intendentes), which was promulgated by the King as the Royal Ordinance of December 4, 1786, provided very detailed  instructions for the  administration of the Royal Treasury in the Spanish Colonies.
[20] The Royal Cedula of February 12, 1830, is translated by Arnold H. Warren from the Spanish text as given in Legislacion de Efectos Timbrades, published in Manila in 1893.
[21] The extract from the Royal Order of June 12, 1866, is translated by Arnold H.  Warren from the Spanish text of this order as given in Legislacion de Efectos Timbrades, published in Manila in 1893. The Royal Order of October 28, 1878 was quoted in a decree of the Governor-General of the Philippines, dated December 16, 1878, and published on pages 1233-1234 of the Gaceta de Manila for December 19, 1878.
[22] The decree of the Governor General of July 10, 1886, was published on page 57 of the Gaceta de Manila of July 13, 1886.  This decree is quoted in full in connection with GIRO stamps on page _______.  The wording of the decree is somewhat ambiguous, but taken in connection with the Royal Decree of July 5, 1886, to which reference is made, it is evident that the intention was to authorize the use of postage stamps and RECIBOS Y CUENTAS stamps both on the current stamped paper and as  substitutes for the current GIRO stamps.  The reason in both cases was that the denominations of the current stamped paper and the current GIRO stamps did not conform with those prescribed by the Royal Decree of May 16, 1886.  But the wording of the Governor-General’s decree was such that it might be interpreted to mean that GIRO straps, as well as postage and RECIBOS Y CUENTAS stamps might be affixed to the current stamped paper.   The writer has seen a document written on a sheet of ILUSTRES stamped paper for the biennial period of 1886-87 to which two GIRO stamps were affixed in order to increase the price of the stamped paper from 8 pesos (the price of ILustres) to 20 pesos (the price of SELLO 1 as prescribed by the Royal Decree of May 16, 1886).
[23] The use of adhesive SELLO stamps to be affixed to insurance policies and stock certificates executed upon ordinary paper in lieu of stamped paper was also authorized by the Royal Decree of May 16,1886. This latter provision of the decree is quoted on page ____  in connection with   adhesive SELLO stamps.
[24] A footnote to an English translation of the Decree of May 16, 1886, which was published by the Foreign Office in Manila in 1897, reads as follows: “The Treasury Department made a decision on September 22,1886, that all papers in reference to bids for the rendering of service to the Treasury Department were to be  extended on “Official Paper” to be provided by the office of issue”. 
[25] Article  22  evidently  refers  to  contracts  for  rental which were not acknowledged before a notary public and were therefore classed as private documents.  Paragraph 6 of Article 8, on the other hand, refers to contracts for rental which were acknowledged before a notary public and were therefore  classed  as  public  documents.
[26] A footnote to the same English translation mentioned in footnote 23 hereof reads as follows: “See Royal Orders of June 30, 1859, and of May 5th and September 13, 1879”.
[27] A footnote to  the same English translation mentioned in footnote 22 hereof  reads as follows:   “By Royal Order of July 27th,  1886,  it was decreed that the taxes established on new titles and honors in the different departments of State by  the laws in force should apply to the Colonies, when the person favored is a resident thereof, and that the tariff established in Spain in such cases should  apply with the benefit of  the  difference  in currency”. 
[28] A footnote to the same English translation mentioned in footnote 23 hereof reads as follows: “Papers in cases of defraudation are comprised under the provisions of this paragraph”.
[29] Royal Decree of May 16, 1886, is quoted from the English text published by the Foreign Office in Manila in 1897 under the title “Royal Decree Issued May 16, 1886, Governing the use of Stamps and Stamped paper in the Philippine Islands”.  In this English text the denominations of the stamps and stamped paper are given in dollars and cents (Mexican currency).  In quoting it,  the writer has substituted the word “Pesos” for “Dollars” and “Centavos” for “cents”.  Actually, the  denominations were expressed on the stamped paper and stamps in pesos and centimos.  It is therefore, not clear why
the Foreign Office should have used the words “dollars” and “cents” in the English text which it published.