Article 11: All Titles or Appointments (despachos) issued with the signature of the King will be written on paper of the first class; and those issued without the  signature of the King will be classified according to the following schedule of salaries:   Amount of Salary Stamp Required Up to 4,400 reales  SELLO 4 From 4,401 to 6,600 reales SELLO 3 From 6,601 to 8,800 reales  SELLO 2 From 8,801 reales upward  SELLO 1 Article 12:  All public employees, except those of the army, must have their  commissions executed on the proper stamped paper, or they will not be recognized as such. Article 13: This provision (Art. 12) includes municipal employees and those of  any  association.  Article 14: The books of the income producing properties of the Churches, and the Parishes in which are recorded the entries of marriages, births, and deaths, will be written on paper of the fourth class. Article 15: The funds of the income producing, properties of the Churches and the funds of the Parishes will pay the cost of their books, and if these lack funds, those interested in the recording of the entries will pay for the stamped paper. Article 16: Houses of Beneficence and Charity will continue to enjoy, as heretofore, the privilege of using stamped paper for the poor (papel de pobres). Article 17: The memoranda of debtors presented in Court for the order of payment or execution will be written on paper of the fourth class. Article 18: The books of the minutes of corporations, fraternities, brotherhoods, and any other associations will be formed on paper of the fourth class. Article 19: The powers of attorney which are executed for the administration of property, the collection of money, the liquidation of property, settlements, the adjustment of  differences, and for any other purpose, whose amount exceeds one thousand ducats, for which, by the instruction of 1794, the use of paper of the first class is prescribed, will be written on that paper, and not on paper of the fourth class, as has been the custom. Article 20:  To be valid, any obligation, or agreement, which is executed under the private signature of the parties must be written on paper of the fourth class. Article 21: The placards, handwritten or printed, in which are announced public shows of  any kind, the books for sale in bookstores, and other places, and all announcements which are in any manner of private interest, will be written on stamped paper of the fourth class. Article 22: Public Officials of all classes, including Magistrates and clerks of the Courts, who in any manner fail in compliance with this decree, by admitting and recognizing as valid for any purpose, both documents which are executed or  issued on ordinary paper and these on stamped paper which is not of the proper class, will be subject for the first of time to a penalty of three times the value of the stamped paper which should have been used, to be paid by presenting stamped paper equivalent to three times the amount due, which will be cancelled at the time of presentation; for the second offense the penalty twice as great as that  incurred for the first offense, to be paid in the same manner, and to six months   suspension from office without salary; and for the third offense, absolute and perpetual deprivation of office and the payment of the amount paid for the first offense. Article 23:  The same penalties will be imposed upon the Acriveners and clerks of the Courts who commit fraud or are wrongfully silent  to the  increase of the stamped paper by the difference between the cost of official paper and the greater cost of stamped paper of the fourth class, or who delay the  delivery of its value to the  Treasury, it being  understood that this sum is the first which should be collected in a sentence to pay the costs. [15] Article 24:  The judges and courts are made responsible for taking such action as will insure compliance with the foregoing provision, and to that end will take  opportune  measures to insure the payment of the delinquent taxes. Article 25: The manufacture and sale of stamped paper pertains exclusively to the State, and shall not be engaged in except for the account of the Government, and by those employees whom the Government designates for this purpose.  Those who without this authorization manufacture or sell stamped paper will incur the same penalty as those who counterfeit and distribute counterfeit money, and will be judged in accordance with the law promulgated or which will be  promulgated, for this class of crimes. Article 26: In order to prevent fraud of this kind, and in order that it may be discovered   with facility if it should occur, the Government will take all possible measures and precautions, both with respect to the quality, make (marca), and watermark (transparencia) of the paper, and with respect to the stamps  (sellos) and seal  (timbre), inserting cunning and very secret marks which serve as proof of  genuineness in every case. The designs and secret marks will be different for each stamp, and some, even though not all will be changed annually.  Article 27: Care will be taken to insure that the stamped paper of all classes is of the best quality in smoothness, whiteness, sizing, pulp and weight, in order that the consumers may not have reason for complaint, and in order that the documents which are   consigned in writing to said paper may be permanent and legible for all time. Article 28: The Government will formulate suitable instructions for the execution of the present decree, and for the best and most economical administration of this  tax, and will fix the date from which the provisions comprehend in the preceding articles  shall be in force with respect to the new objects to which the use of stamped paper is extended. [16] The seal (timbre) mentioned in Article 26, above, appears to have been the Coat of Arms of the reigning monarch which was embossed in the upper left corner of the sheet. Many  but not all sheets of stamped paper issued between 1824 and 1888 bear this   embossed seal.