The Spanish authorities of the Philippines retained control  of Iloilo until December 24, 1898, of Jolo until March 19, 1899, and of Zamboanga until the latter part of May, 1899.  Thus, it is possible that stamps bearing the “resellado” surcharge were used in Jolo and Iloilo, as well as in Zamboanga, during the period between August 13, 1898, and the end of May, 1899.

Hostilities between the Americans and the Spaniards were suspended  immediately after the  surrender of Manila by the Peace Protocol which was signed at Washington on August 12, 1898.  By the terms of this protocol, pending the conclusion of a treaty of peace, Spain was to retain de jure sovereignty over the Philippines and the Spanish authorities of the Philippines were to retain control of all parts of the Islands except Manila and Cavite, which were at that time actually held by the American Forces. The Filipino insurgents, however, forced the Spanish authorities to withdraw from all parts of the Philippines except Zamboanga, Jolo, and a small military post at Baler on the island of Luzon before the end of 1898. During this period the American force in the Islands was too small  to render the Spaniards assistance, being fully occupied with the campaign against the insurgent forces of General Emilio Aguinaldo on the island of Luzon,  Thus the Filipino insurgents took control pelled by the Filipino insurgents to evacuate Zamboanga in May, 1899, before an American force
could be sent to take over that city.

The Catalogue de Timbres - Fiacaux by A. forbin, published by Yvert & Tellier in 1915, lists the following GIRO stamps of the issue of 1897 which bear the surcharge “RESELLADO 1898-99” within a rectangular frame:  30c, 60c, 80c, l.80p, 2p, 2.4p, 4p and 5p.  These were the denominations of GIRO STAMPS which were required for drafts and bills or exchange ranging from 400 to 7,000 pesos in amount.  The same authority  lists as bearing the surcharge “RESELLADO PARA 1898-99” within a rectangular frame, the 50-cent adhesive SELLO stamp of the issue of 1898-99. The law specified that this stamp should be affixed to each inward and outward foreign manifest which passed through a  Customs House.  The writer has seen both unused and used specimens of the 10-cent TIMBRE MOVIL stamp of 1898-99 which bear the surcharge “M RESELLADO PARA 1898-99” within a rectangular frame.  This stamp was required on all receipts and statements of account for 15 pesos or more.   It is probable that the letter “M” of the surcharge stands for “MOVIL”.  In so far as the writer is aware the 10-cent TIMBRE MOVIL stamp bearing the “resellado” surcharge has never  been listed by any authority on Philippine stamps.  It is therefore possible that the “resellado” surcharge was applied to still other Philippine revenue stamps which have so far not been recorded as bearing this surcharge. 

The specimen of stamped paper bearing the “resellado” surcharge which is shown in Figure 13 is at this writing the property of Mr. P. Jerome Pasch, an attorney of Cleveland, Ohio, USA, who sent to the writer the photograph from which Figure 13 was taken. It appears  from the photograph that the stamp shown is on the upper portion of a sheet of stamped paper which had been used for a document of some sort. A portion of a line  of  large  letters may be seen  below  the  stamp.

PROVISIONAL STAMPED PAPER ISSUES OF THE U.S. MILITARY GOVERNMENT

From August 13, 1898, until the end of July 1904, were a period of transition during which the Spanish - Philippine tax laws were gradually repealed and replaced by new tax laws, which were in accord with American ideas of taxation.  When the American forces occupied Manila  considerable stocks of the current adhesive revenue stamps and of both current and obsolete issues of revenue stamped paper were taken over. The existing stamp-tax laws remained in force until repealed by new laws, and the existing supply of Spanish - Philippine revenue stamps and stamped paper, with suitable surcharged to indicate the change in sovereignty, was continued in use until it was exhausted or until new stamps could be printed.  The existing supply of Spanish - Philippines papel sellado with various surcharges, continued to be used, at least for some of the documents pertaining to judicial actuations, and probably for all documents, which were acknowledged before a notary, until about the end of 1904.  No new issue of papel sellado was printed, however, after the American occupation of Manila.

By the internal Revenue Law of 1904, and by various Orders of the U.S. Military Government and Acts of the Philippine Commission, which preceded the Internal Revenue Law of 1904, the use of papel sellado was gradually abolished and various adhesive revenue stamps took its place.  The officials of the U.S. Military Government and of the Civil Government, which was established for the pacified portions of the Philippines on July 1, 1901, felt that the existing Spanish-Philippine stamp tax laws subjected entirely too many documents to a stamp tax.  Hence, by Orders of the U.S. Military Government and by the Acts of the Philippine Commission during the period between August 13, 1898, and July 31, 1904, the existing Spanish Philippines stamp tax laws were so amended, as to greatly reduce the number of documents that must be written upon stamped paper.  The Internal Revenue Law of August 1, 1904, abolished stamped paper and prescribed that  adhesive DOCUMEMTARY stamps should be used for these purposes for which the Spanish - Philippine stamp tax laws still in force at that time prescribed stamped paper.

The adhesive DOCUMENTARY stamps did not become available, however, until January l, 1905.  Hence, it possible that Spanish – Philippines stamped paper bearing suitable surcharges remained in use until the end of 1904.  No specimens of Spanish - Philippine stamped paper surcharged for use during 1904 have been seen, but it is possible that such stamped paper surcharged for use during 1903 continued to be used during 1904 without any additional surcharge.