Figure 26

Figure 26 is a papel sellado issued by the ESTADO FEDERAL DE BISYAS (Federal Republic of the Visayas), which was established mid-1898, resulting from a conflict of ideology between Cebu revolutionary  leaders and that of General Emilio Aguinaldo.

The 2-page subscribed agreement executed in Cebu on August 22, 1899, using a 1899  SELLO 10 / 2 Rs. FUERTES stamped paper, and handstamped with the official seal of REPUBLICA FILINA / CONSEJO DE E. FEDERAL VISAYAS / CEBU”.

The first item to note from this document is the date of usage, being August 22, 1999, or more than four months after  U.S. 1st Army Command Forces  occupied Cebu only on April 3, 1899. The second would be  monetary unit of “Rs. Fuertes” (Reales Fuertes), which was exactly equivalent to PESO, the denomination for the period concerned. 

Although very little is known about the stamped paper issues of the Federal Republic of the Visayas, from the above example it can only assumed that they wanted to differ from “Aguinaldo” stamped paper issues which were expressed in CENTIMOS and PESOS.

Judging from the usage, being a subscribed agreement executed before a notary public, the authorties of the Federal Republic of the Visayas instituted a dramatic increased on taxes due.  The same document executed during the Spanish regime required the use of only SELLO 10 - 25c stamped paper. The increase from 25c to 2 pesos stamped paper that was used in the example presented can perhaps be attributed to changes in tax laws and its rigid implementation by the Federal Republic of the Visayas. 

Aguinaldo’s demand that the other provinces, especially in the Visayas where a great wealth was to be expected, must fund the war effort which was initially supported by the Visayan  revolutionary leaders. One of the causes for the establishment of the Federal Republic of the Visayas and other governments such as the Cantonal Republic of Bohol and Negros was the fact that, after having remitted huge sums to the Central Government, Aguinaldo did not provide them with the necessary militay support when war eventually reached their region.
 

[36] Page 52, The Postal Issues of the Philippines, by Major F. L. Palmer. (J. M. Bartels Co., 1912).

[37] Page 99, Vol. 1, The Philippine Islands by. Cameron Forbes (Houghton Mifflin Co., 1928).

[38] Page 100, Vol. 1, The Philippine Islands by Cameron Forbes.

[39] Page 101-102, Vol. 1, The Philippine Islands by W. Cameron Forbes.

[40] Page 55, The Postal Issues of the Philippines by Major F. L. Palmer

[41] Not recorded by Warren in his original manuscript. Figure 21 and description by Abraham Luspo, Jr., from his Philippine Revenues exhibit. What Warren described was the use of  “ a) The existing supply of Spanish Philippine stamped paper without surcharged of any sort.”

[42] Figures 22,  23, 24 and 26  and relative descriptions from the PHILIPPINE REVENUES exhibit of Abraham Luspo, Jr.