a)   The existing supply of Spanish Philippine stamped paper without surcharged of any sort.

Figure 21

b) Surcharged Spanish Philippine stamped paper. [41]

c) Common paper to which were affixed any of the adhesive Revolutionary stamps (postage, telegraph or revenue) which might be at hand (Figure 22) [42]

d) “Common” paper without stamp of any sort.

Figure 21 illustrate a Philippine Revolutionary Government provisional stamped paper     derived from Spanish period SELLO 12 / 5C. DE PESO / 1898 Y 99 (Official Class) surcharged with manuscript “LIBERTAD” (Freedom) on the stamp imprint, the folded horizontally with the back of the bottom half used for a decree ordering the church to pay taxes to the Revolutionary  Government. Document executed in San Isidro, Nueva Ecija, only July 27, 1898, and handstamped in black with the apporiate official seal of “GOBIERNO DICTAORIAL PROVISIONAL / NA ECIJA” (Provisional Dictatorial Government of Nueva Ecija).

The use of by the State (Revolutionary Government) of above Spanish - Philippines SELLO 12, OFFICIAL CLASS stamped paper is a clear indication that certain provisons of the Spanish - Philippines tax laws were used during this period. Article 15, Section 1, of the the  Royal Decree of May 16, 1866, specifically state that Official paper (SELLO 12) will be used for “...documents  executed in the name of the state...”

This provisional stamped paper and that of the Estado Federal de Visayas (Federal Republic of the Visayas), Pagos Al Estado and Reintegro, which are described hereafter and in succeeding  chapters, were not mentioned by Warren in the manuscript he wrote on Philippine Revolutionary Government documentary stamped paper. 

25c SELLO 3 (10th Class) provisional stamped paper derived from “common” paper and    affixed with 12 pieces and a bisect of 2c CORREOS postal issue, tied with the official seal of “PRESIDENCIA PROVINCIAL / ABRA” seal cancel. Document for a  business agreement  executed in Benguet, Abra, on December 26, 1898.

Article 13 of the Royal Decree of May 16, 1866, states that  Paper of the tenth class (Figure 22) will be used in drawing  the following documents: 1st: Records of contracts, obligations or agreements acknowledged before a notary public”.

The stamped paper of the Revolutionary Government was issued in double sheets, 8 ½ x 12 ½ inches, and the same size as the sheets of stamped paper issued under Spanish rule.  The stamp was printed at the top of the first page.  At the left of the stamp was an embossed seal, which occurs in two forms.  The serial number of the sheet was at the right of the stamp. The  paper varied considerably  in  quality  and  thickness and bore different watermarks.  Eight different denominations and colors were issued, as follows:  25c de peso black; 50c de peso rose; 1 peso purple; 2 pesos red; 5 pesos blue; 10 pesos yellow green; 15 pesos black and 20 pesos red brown.