Figure 23
Stamp Imprint Design Proofs. 

Specimens of documents executed upon the stamped paper of the Revolutionary  Government are quite rare and even unused specimens of the denominations above two pesos are rarely seen.

Figure 24

The above example, subscribed statement by an expendedor (stamped paper reseller) for the quantity and value of stamped paper stock on hand, amounting to 212.50 pesos. Executed in Laoag, Ilocos Norte, on November 3, 1899. Again, a Spanish - Philippines tax law was used for the collection of the required tax.  Article 5 of the Royal Decree of May 16, 1866, dictates that “The first page of all copies of public records must be written on stamped paper, according to the following scale, the value of the stamp being proportionate to the amount of the consideration expressed in the documents so copied.” The above example conforms  the schedule that SELLO 6 (2 PESOS) be used for 200.05 to 400.00 pesos, the amount in consideration.

Figure 25

Figure 25 shows the first page of a Certificate, which was executed at Trinidad, Benguet, on October 31, 1899, less than a month before the Revolutionary Government collapsed.  Note the handstamped seal of the Revolutionary Government of Benguet.  The document is signed by Miguel Picart, per document the acting Military Governor of the province, because of the absence of the proprietary Governor on important business of the State. At the bottom of the last page is the notation:  “Derechos ochenta centimos de peso $ 00.80 $.”  (Fees for Signature, eighty centavos,  0.80).  This tax was in addition to the stamped paper, evidently collected in cash.

The Spanish - Philippines tax laws required that affixing an adhesive stamp to the document pay the DERECHOS DE FIRMA tax.  The Revolutionary Government issued no stamps for this purpose, however.   In the writer’s collection is a License to engage in commerce “in the territory of the Government of the Republic” issued to a Spaniard.  This license was executed on  Revolutionary stamped paper of the one-peso denomination at San Fernando, La Union Province, on April 24, 1899.