| THE ROYAL INSTRUCTION
OF JUNE 28, 1794
In the article on
“Papel
Sellado” in the Enciaclopedia Universal Ilusrada, (España, Barcelona),
it is stated that Carlos IV, by the Royal Instruction of June 28th, 1794,
which was inserted in the Cedula (order) of July 23, 1794, issued new regulations
concerning the use of stamped paper for autos (judicial decrees, writs,
warrants, edicts), escriturae (contracts, deeds, bonds) and public
instruments effective on January 1, 1795. The same instruction also provided
that in the Spanish Colonies the prices of the first, second, and third
stamps should be doubled, but that no charge should be made in the price
of the fourth stamp. The Royal Instruction of June 28, 1794, was transmitted
to the Philippines by the Royal Order of July 17, 1798; hence the Royal
Instruction of June 28, 1794, was not enforced in the Philippines until
1798. The following information concerning the Royal Instruction of June
28, 1794, is quoted from Footnote 4, page 121, Volume 3, Recepilacion de
Leyes de las Indias, Fifth Edition (Madrid, 1841).
| 4) In the Royal
Order of the 17th of July 1798. The value of the 1st, 2nd, and 3rd stamps
was doubled, and other important declarations for the due increase of this
revenue were made.
By Article 156 of
the Ordinance for Treasurers of New Spain (Mexico), the compliance with
this law was re-ordered, adding that the administration of this branch
is the duty of the Superintendent and treasurers, that the sale of the
stamped paper is to be made by the administrators of tobacco, taking as
a fee the four percent of that which they may sell, and giving bonds authorized
by the respective ministers of the royal treasury to the value which is
entrusted to them, and that, having a lack of stamped paper due to the
supply having been entirely consumed, each treasurer, with the approval
of the superintendent, may make ordinary paper valid in his province, provided
that no other judge or minister may do this for any reason or pretext;
but by Cedula (order) directed to the Audiencia (Supreme Court) of Guatemala,
with date of June 8, 1819, it was ordered that there be exactly observed
the Law, Title 24, Book 10, of the Novisima Recepilacion (Newest Codification
of the Laws of Spain, published in L865), and also the Cedula of 16th of
July, 1792, in which it was provided that the Audiencia may be the
(authority) which is employed in the surcharging (making valid) of the
stamped paper, and in the rest with respect to said branch the Jurisdiction
of royal treasury is employed…..
The Law 11, Title
24, Book 10, of the Novisima Recepilacion says that the proper use the
fourth stamp in all Judicial matters, that for anyone to be classed as
“poor” it is necessary to produce Judicial information of three witnesses,
for which no fees are to be charged….
For these first
three stamps, as it has been previously indicated, the price was doubled
by the royal decree of the 25th (28th?) of June of 1794, transmitted by
the Royal Order of 17th of July of 1798, which contains some declarations
which should be borne in mind, and they are;
-
1st, The certificates
of the secretary’s offices and auditor’s offices must be given, in affairs
of litigants, on paper of the third stamp;
-
2nd, one of the same
paper must be printed the statues of brotherhoods, associations, etc…;
-
3rd, the principal
books of the merchants, which they make according to customs of commerce,
must have the first and last sheets on paper of the third stamp;
4th, the memorials,
adjusted and printed out by the reporters (relateres) and the rest
of the papers in equity, which may be printed, must also have the first
and last sheets of the third stamp. |
In the cited Royal
Order it is said that the fourth stamp is equivalent in America to the
third stamp.
Concerning who may
be the Judge of the abuses which are committed by not observing the
royal resolutions relative to the use of the stamped paper, the cedula
of 8th of June of the year of 1819 orders, that there be observed exactly
the Law 10, Title 24, Book 10, of the Novisima Recepilacion, and the Cedula
of 16th July 1792, of which mention has been made above. [11]
It has not been possible
to find a copy of the Royal Instruction of June 28, 1794, in the records
preserved in the Philippines. But references to it in the Royal Decrees
of July 13, 1622, together with existing specimens of the stamped paper
Issued between 1796 and 1822, indicate that, beginning with biennial
period of 1798-99, the following classes of stamped paper were provided
for the Philippines:
| Class |
Price |
| SELLO l |
48 reales |
| SELLO 2 |
12 reales |
| SELLO 3 |
2 reales |
| SELLO 4 |
1/4 real (1 cuartillo) |
| SELLO 4 Para Despacho
de Oficio |
1/4 real (1 cuartillo) |
| POBRES (Poor) |
1/4 real (1 cuartillo) |
|
