THE ROYAL CEDILLA OF FEBRUARY 12, 1830

Effected a general revision of and clarification of the stamp-tax laws, of the Spanish Colonies.  This decree was dictated for the Island of Cuba but was made applicable, by Article 67 thereof, to all Spanish Colonies, including the Philippines.However, the price established by this decree for SELLO 3, SELLO 4 DE OFICIO and SELLO DE POBRES  were never enforced in the Philippines.  This fact is established by the specimens of Philippines stamped paper which have survived, although it has not been possible to find any Royal Decree which exempted the Philippines from any portion of the Royal Cedula of February 12, 1830. 

Beginning with biennial period of 1830-31 (possibly 1832-33), the following classed of stamped papers were in use in the Philippines:
 

Class Stamp Value
ILUSTRES (llustrious) 64 reales
SELLO 1 48 reales
SELLO 2 12 reales
SELLO 3 2 reales
SELLO 4 DE OFICIO 1 cuartillo (1/4 real)
POBRES (Poor) 1 cuartillo (1/4 real)

Article 2 of the Royal Cedula of February 12, 1830, fixed  the price of SELL0 3 at 4 reales and the price of SELLO 4 DE OFICIO and POBRES at 1/2 real each.  But, as indicated above, this provision was never applied to the Philippines.  All other provisions, except those whose  application was obviously limited to Cuba, were, however, enforced in the Philippines, and the Royal Cedula of February 12, 1830, with very few amendments, remained in force in the Philippines until repealed by the Royal Decree of May 16, 1886.

The Royal Cedula of February 12, 1830, was as follows:
 

ROYAL CEDULA OF FEBRUARY 12, 1830.

THE KING.

The various doubts advanced in the Island of Cuba by different persons and corporations concerning the use of the stamped paper, and the questions which for this reason my  superintendent of the royal treasury of the same Island has forwarded, have made me know the necessity of dictating clear and conclusive laws, so that, removing the obstacles which are adverse to every improvement, the course of the administration of justice may not be  paralyzed nor, by means of exemptions painful to the generality of my loyal subjects, may the cooperation of all be eluded for so mild a measure to cover the urgent business of my royal treasury.  Therefore, in order to satisfy my desires with prudence, I had rightly to command my supreme Council of the Indies, that the expediente  (papers pertaining to a matter) formulated in regard to this matter be examined in the presence of  the laws and other dispositions adopted up to the present, not only for those dominions, but also for the Peninsula; and in its compliance it placed before me that which it considered opportune in the conference of the 26th of October of the past year, and in conformity with its suggestion, I have determined to order that in the  future the following regulations as a general rule be observed:

  • Article 1: There will be six classes of stamps, with the name of ILUSTRES (Illustrious), PRIMERO (First), SEGUNDO (Second), TERCERO (Third), QUARTO DE OFICIO (Official Fourth) and DE POBRES (For Poor), each will have the inscription which declares the class, the biennial period in which it is to be used and its value, with the Royal Arms and the bust of the reigning sovereign.
  • Article 2: The value of the sheet of ILUSTRES will be sixty-four reales; that the stamp of the first class, forty-eight reales; that of the stamp of the second class, twelve reales; that of the stamp of the third class, four reales; that of the official fourth class and that of the Poor, one half real.
USE AND APPLICATION
Ilustres
  • Article 3: This will be used for all appointments and titles of honors, favors, gifts, employments, and offices which are issued by the Presidents, Governors,  Captains-General, Royal Audiencias, Intendentes (Treasurers), Consulates, and any other Minister and Authorities — Civil, Ecclesiastical, Military or of Finance; and the certificates of services, offices, posts, and the patents, licenses and  supplements (suplementos), those being of offices or  employments whose salary reaches five-hundred pesos annually.
  • Article 4: The public documents of administrations, guardianships, sales, censuses, tributes and redemptions of them; those of donations, contracts, bonds, warrants (abonos), and  notes-of-hand (conecimientos), powers-of-attorney to collect, or any other kind of contracts, those which appertain to the royal treasury and Ministers or tribunals, being in amount of three thousand pesos, and from there upward, in one or many sums, in money, cash or any other kind or thing, the principal being regulated in those which may be for undetermined  equities (derechos), as adjustments, renunciations, damages or compromises, for the judgment, if any, audit not, the amount of the petitioned or order.
  • Article 5: The documents of civil or ecclesiastical foundation for any amount.
  • Article 6: Those of contracts between living persons that are agreed to for any class of amortization.
  • Article 7: Those of partitions and inventories, divisions of property, valuations, adjudications and auctions, whose value amounts to three thousand pesos. 
  • Article 8: The testaments in which there are bequeathed larger shares than are prescribed by law, or legacies, provided that these or those amount to three  thousand pesos.
  • Article 9: The orders  of  execution or  of  payment for the same amount.
  • Article 10: The powers-of-attorney, which the Grandees and Nobles execute in order to administer their properties.
  • Article 11: The proofs or briefs (informes) of nobility, and the judicial decrees or  definitive decisions confirming or denying them.
  • Article 12: The Licenses for ships to depart and to trade in goods which require a license; the certificates of entry and manifests of ships, those of mines, and the patents (despachos), which are given concerning them.

    • Article 13: The testaments in which a foundation, donation or perpetual memorial shall be  ordained.