Figure
16
-
2)
U.S. / INTERNAL / REVENUE, rubber - stamped in blue, in three lines, 19.5
mm x 12 mm. This surcharge, Figure 16, which is known to have been
in use in March 1899, was also applied to the adhesive TIMBRE MOVIL stamps.
Figure
17
-
3)
A rubber - stamped arched shaped surcharge in blue, 20 mm. in diameter,
reads U.S. INTERNAL REVENUE, with U.S. in the center, Figure 17.
This surcharge, which is known to have been in use in March 1699, was also
applied to the 10c TIMBRE MOVIL stamp.
Figure
18
-
4).
U.S. MILITARY GOVERNMENT - 1900 - INTERNAL REVENUE, Figure 18, in three
lines within a single-lined rectangular frame, 42.5 mm x 12 mm, rubber
- stamped in blue. The same surcharge, except for the difference
in date, also occurs with the date 1901. This surcharge exists on a document
executed in San Fernando, La Union Province, on February 9, 1901.
This indicates two things: First, that authority of the U.S. Military
Government had been extended to the La union prior to that date and second,
that the provisional issue of stamped paper for the year of 1901 was not
yet available in San Fernando on February 9, 1901.
-
5).
U.S. MILITARY GOVERNMENT - 1900- INTERNAL REVENUE, is three lines within
a single - lined rectangular frame, 42.5 mm x 13.5 mm. The same type of
surcharge, except for the difference in date, also occurs with the dates
1901, 1902, and 1903. It is rubber -stamped in blue, violet or red.
-
6).
U.S. MILITARY GOVERNMENT - 1900-1901 - INTERNAL REVENUE, in three lines
within a single-lined rectangular frame, 42.5 mm x 14 mm; rubber - stamped
In blue, violet or red.
Figure
19
-
7).
U.S. MILITARY GOVERNMENT - 1902 - INTERNAL REVENUE, Figure 19, in
three lines, 38 mm x 10 mm; rubber - stamped in violet.
-
8).
U.S. Military Government - 1902 - Internal Revenue, in three lines, 49
mm x 11 mm; rubber - stamped in red or blue-black.
Figure
20
-
9).
A printed surcharge in black, which alters the price of the stamped paper.
This surcharge is enclosed within a double - lined rectangular frame about
60 mm x 38 mm. The upper label in two lines reads; HABILITADO Años
1901 - 1902. The lower label in two lines reads U.S. MILITARY GOVERNMENT
PHILIPPINE ISLANDS; in the center is the new price. Figure 20 shows
a specimen of this surcharge, which was applied, to the 25 C. DE PESO stamped
paper of the biennial period of 1898-99, thereby increasing the price of
the paper to 20 PESOS. An identical surcharge, except for the difference
in price, was applied to the 25 C. DE PESO stamped paper of the biennial
period of 1898-99 in order to increase the price of the paper to 2 PESOS.
F
0 0 T N 0 T E S
[30]
Articles 55, 56, 57, 64, and 65 of the Royal Cedula of February 12, 1830,
are to be found on pages __.
[31]
Figures 11, 15, 16, 17, 18 and 19 from the PHILIPPINE REVENUES exhibit
of Abraham Luspo, Jr.
[32]
This
information concerning the surcharge “HABILITADO POR LA NACION” is obtained
from page 22 (Chapter IX) of the Postal Issues of the Philippines by Major
F. L. Palmer (J.N. Bartels Co., 1912).
[33]
The decree of Governor-General Weyler prohibiting the use of any surcharged
stamp after August 1, 1889, was published on page 863 of the Gaceta de
Manila for May 24, l889. But on page, 43 of the Postal Issues of
the Philippines by F. L. Palmer, it is stated that the effective date of
the prohibition of the use of surcharged stamps was postponed until August
10, 1889.
[34]
August 20, 1898, is given as the date on which Spanish – Philippines GIRO
stamps bearing a surcharge consisting of the manuscript initials of the
Collector of Customs, of his Assistant, and of his Deputy, were first issued
by Mr. A. b. Kay, in his article entitled “Giro Issues of the United States
Occupation of the Philippine Islands”. Mr. Kay’s article was published
on page 148-158 of the BULLETIN of the Fiscal Philatelic Society (London),
for January 1915, Mr. Kay does not give the source of his information.
Dr, James C. Perry, in an article on Philippine revenue stamps published
in the American Journal of Philately for August, 1903, also gives August
20, 1898, as the date on which Spanish - Philippines revenue stamps bearing
manuscript initials were first issued. |