A. STAMPED PAPER FOR MULTAS (FINES) AND FOR REINTEGROS (RESTITUTIONS)

Two  special  classes  of  stamped paper,  one  for  the  collection of  fines (multas)  and  the  other   for  the  collection of   restitutions   (reintegros),   imposed by either  judicial or  administrative  decision,  were created  by a Proclamation of   the Governor-General which was  issued on April   20,   1853,   publishing  a Resolution of  the Council  of Authorities  dated April  10,   1853.    The Council of Authorities consisted of   the Governor-General, who was ex-oficio president  of   the  Council,   the  Superintendent Sub-delegate of  Finance,   the President  of   the  Audiencia  (Supreme Court),  and  the  Commanding General  or Most Distinguished Chief of   the  Navy. [41]

The  Proclamation of   the  Governor -  Captain General   follows;
 

MANILA

1853 - April 20. Proclamation publishing the resolution of the Council of Authorities (Junta de Autoridades) of the 10th of April for the compliance with the Royal Decree of the 14th of April, 1848, and of the 18th of August, 1851, concerning the establishment of stamped paper for fines (multas) and restitutions (reintegros).

Be  it  known:    That by  the  Presidency of  the  Council of  Authorities there  has  been communicated   to me  on  the   10th  of   the  present  month  the following,  resolutions:

''In conformity with   the   prior  decision of   the  Council of Authorities,   I   decree   the   following:

Article  1.     In compliance with  the  provisions  of   the Royal  Decrees  of April 14, 1848, and August 8, 1851 the  fines   (multas)   imposed either administratively or  judicially,   shall  be collected by means  of  stamped paper  created for   that purpose.

Article  2.    The  sheets  of  paper  for  fines will   have  the  value  of   two and four reales;   and of one,  five,  twenty-five,  fifty,  two-hundred fifty  find  five hundred pesos.

Article 3.     Each sheet will  be cut  into  two equal  parts,   upper  and lower.    On the upper part will be entered  the Authority,  Court or Judge,  which has  imposed  the  fine;     the  reason for,  and  the  amount  of the   fine;   the  date;   the  name of   the  person who  was  fined;  and   the number  which  corresponds   to  the   fine;   this   half being  given  to   the interested party for  this protection.    The  other  half of   the sheet, with   the   same notations   thereon,  will  be attached  to  the  records  of   the case  as  a voucher;   and,   if   there  should  be no  such records   it will be filed  in  the  archives.     All  Authorities,  etc.,   will   keep a register  in which  are  entered  the  fines  in numerical  order.

Article 4.     If the  amount of   the   fine  should  exceed  the  value of   any of   the  sheets  bearing   the  new stamp,   as many sheets will  be taken  as may  be necessary  to make up the  amount  of   the  fine,   the  notations   being entered on  the sheet of   the highest value and  the other  sheets being attached  thereto,   there  being  entered on each of   the  subsequent sheets
a  reference  to  the  first sheet. 

Article  5.  When any Authority,  Court or  Judge,   amending   its decision, rescinds   the   fine,   in. whole or  in part,   a  new notation will  be entered on   the  required  paper   for   its  acceptance  at  the   same  place where   it  was purchased   and upon  the   presentation of  the  document   to   the  Administration of   Rescinded Taxes  of  the  province  to which  it  belongs,   its  repayment will  be effected by  the  same.     In  those provinces  where   that Office  is not established  its  repayment will  be effected  by  the  Sub-delegates of    Finance who  have charge of   the  income  derived  from stamped paper;   these being   prepared by  the  Administrators or  Sub-delegates  a document  or  receipt for   the  payment  which  is  made to support  that part of   the   entries   in their  respective  accounts.

Article  6.   In those  cases where  a part of' the   fines which  are  imposed belong  according   to  law to  a  third party,   the  Authority  which imposes the fine will execute a certificate certificate   to be inserted  with   the   notations mentioned  in Article  4,   to   be  transmitted  to   the  General  Administration of Rescinded Taxes  for   effecting  payment   to   the   interested party.     These certificates  should be stamped on  stamped  paper   (papel sellado)   No.  4, for  which fee    the  interested party must pay when the   part, of   the   fine which he   is  to receive exceeds   thirty reales;   but   if  the  amount   is   less an official  letter will be sufficient.

Article   7.  The one-third belonging   to   informers will  be paid  by the Administracion de Provincia  (Provincial  Administration) or in its absence,  by  the office of   the  Sub-delegates,  which in fifteen days  after presentation at the office of   the  document referred  to  in the preceding Article.

Article  8.  When  the  fines  are  imposed  for evasion of   the  Royal Revenues (Real  Haber)  or  public   taxes   (impuestos  publico)   in which  there   is  a denunciator with the right   to   a  third part of   the  fine,   there will  be issued  the  same  certificate  for  his  payment.

Article   9.  All   fines  which are   imposed,   either   judicially  or administratively,   for  delinquence,   misdemeanors,   or   violations  of   the   laws,   tariffs,   regulations,   proclamations  or orders  of  the  civil,  military or   ecclesiastical   authorities,   will   be  collected  by means  of   stamped paper   and   in no  case  by  payment   in  cash,     He  who  demands  payment,   in cash will   be punished with  a  penalty commensurate with  the   importance and circumstance of   this  violation of   the  law and  in addition with  a  fine of   twenty-five percent  of   the   amount which  he  demanded  in cash.

Article   10.  From  the  date   that   this   instruction  becomes  effective,   the Authorities   shall   not  apply   the   fines  which   they   impose,   in whole  or   in  part, to  hospitals,   building  of   roads,   expenses  of   the   administration of   justice, office expense,   nor   to  other  purposes,   subject   to   the   penalty of   the preceding  Article.