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the Administration of Rescinded Taxes of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. |