That PAPEL DE POBRES (Paper for the Poor) had been created prior to 1822 is clearly  indicated in Article 16 of the Royal Decree of July 13, 1822, quoted hereafter. [12]  Therefore, lacking evidence of any other Royal Decree by which it might have been created, it is presumed that PAPEL DE POBRES was created by the Royal Instruction of June 28, 1794, The uses of PAPEL DE POBRES are given in Articles 40 and 41 of the Royal Cedula of February 12, 1830 which is quoted in full hereafter. [13]

Although Article 23 of the Royal Decree of July 13, 1822, might be interpreted to mean that the price of a sheet of stamped paper of the fourth class was at the time higher than the price of a sheet of Official Paper, such does Not appear to have been the case.  All specimens who have been seen of Official Paper on which a price is indicated have a price of “1 cuartillo” which is the same as the price of stamped paper of the fourth class.  Official Paper was used for actuations in which at the beginning of the action there did not appear to be any private individual who should be charged with the cost of the paper.  In such cases the Government at the time it was used paid for the paper. If subsequently any private individual was  condemned  to pay   the  costs, the officials of  the Court were required  to collect from him the cost of the Official Paper, which had been used. 

Other hand, if it had been evident in the beginning that a private individual was liable for the cost of the stamped paper,  a stamped paper of the fourth class would have been used and  its cost would have paid for it as the time it was used.  Such a situation is described in Article 50 of the Royal Cedula of February 12, 1830. [14]

THE ROYAL ORDER OF JULY 13, 1822

Fernando VII, by the Royal Decree of July 13, 1822, provided for the Philippines a new Stamped Paper Law, which extended the use of stamped paper to many documents,  particularly  Commercial documents, which had not hitherto been subject to the Stamped  paper tax.  This decree was supplementary to the Instruction of June 28, 1794, which was continued in force.  The Royal Decree of July 13, 1822, as published in Manila on June 17, 1823, nearly a year later, is as follows:
 

Don Fernando VII, by the Grace of God and by the Constitution of the Spanish  Monarchy, King of Spain, to all those who see and understand these presents, Know ye: That the Cortes has decreed the following: The Cortes using the power which is granted by the  Constitution, decrees the following:
  • Article 1: The use of stamped paper will be subject to the provisions of the instruction of the 28th of June 1794, and to the provisions of this decree.

    • Article 2: The receipts for the rent of houses will be executed upon stamped paper, one receipt for each payment, according to the following schedule:
     
    Amount of Rent Class of Paper
    Up to 80 reales ---
    From 80 to 1,000 reales SELLO 4
    From 1,001 to 2,000 reales SELLO 3
    From 2,001 to 4,000 reales SELLO 2
    From 4,001 reales upwards SELLO 1
  • Article 3: The receipts for the payment of rent  of  any kind  and those for the delivery of money or goods, whose value exceeds200
  • reales, will be executed upon stamped  paper  according to the same tariff as those for the rent of houses.
  • Article 4: The receipts mentioned in Articles 2 and 3 will be for the account of both the givers and the receivers, and at their risk will be the result of not being   recognized in Court as legitimate if not executed on the proper paper, and the responsibility for the  payment of three times the value of the stamped paper whenever the said receipts are not issued in accordance with the above  provisions. 
  • Article 5: Certificates of all kinds, except Official Certificates (certificaciones de oficio) and those which are given to soldiers in military business, will be executed on paper of the fourth class; lacking this requirement they will not have credence and will not be considered as valid for any purpose, whatsoever, and will be subject to the penalty of three times the value of the stamped paper which should have been used.
  • Article 6: Permits of all kinds, including permits for unloading which are issued in the Customs Houses, will be written on paper of the fourth class, the cost of the paper being paid by those who obtain the permits.
  • Article 7: The books of consulates, and the books of commercial associations in which are entered the minutes of their meetings and governing resolutions which are dictated by any consideration will be formed on paper of the fourth class.
  • Article 8: The books of the Association of Brokers of the Market Places in which Royal Appointment registers them numerically or, and the books which the same brokers should keep for the entry of the operations in which they intervene as such, will be formed of  paper of the fourth class.
  • Article 9:  The books of the archives of secular and ecclesiastical associations and of private persons, of whatever class or condition they may be, will be written on paper of the fourth class and unless they are compiled or preserved in those books, the documents, instruments, contracts, or resolutions from which information or principles for the   government of the association of individuals may be obtained will not have any credence in Court.

    • Article 10: There is extended to ecclesiastics the provision of the Decree of the Cortes of the 6th of November 1820 that the appointments of the employees of the  Treasury and of all other civil employees must be written on stamped paper.