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.