Article
11. They will cease to impose upon those
who are caught with a small quantity of contraband tobacco
the tines which, subject to the Regulation
of January 12, 1847, are
exacted as a penalty, requiring
them to buy in the "estancas" the
quantity of the proper article which is
agreed upon and which is burned in the
act; the tax officials should
be governed in the future strictly in accordance
with that which is provided by general rule
in this Instruction. [42]
Article
12. In case it should be necessary to
provide provisional stamped paper for fines, because
the supply received from the Peninsula (Spain) has been
exhausted, there will be observed that which
is provided for stamped paper of the various classes
which are exhausted by the Royal Decree of February
12, 1830. [43]
Article
13. The stamped paper for restitutions (reintegros)
will be exactly the same as that used for fines
(multas) both in form and in the different
classes into which it is divided
by its different values. The only difference will
consist in that the border, or
title, which is in, the center of the
sheet for fines (multas) says "MULTAS"
of so many reales, or pesos, will be
expressed "RFINTEGROS" of so many reales or pesos.
Article
14. On each of the two halves
into which each sheet which is used should
be cut the Notary Public will
note the case, process or
action in which the restitutions are adjudicated
and the name of the interested
party who is awarded the restitutions.
This notation will bear the approval (visto
bueno) of the judge. One of
the two halves will be attached to
the record of the case, process
or action; the other will be given to
the interested party for his protection.
Article
15. Stamped paper for restitutions
(reintegros) will be used:
a)
In all criminal cases for crimes
or misdemeanors when by the verdict any person
is made criminally or civilly
liable;
b)
When he who was the defendant, as
a pauper, in any civil or criminal judgement
acquires property, or when by the verdict
anyone who should not be classified as
a pauper becomes liable for the costs;]
c)
When through the intervention of the
Government (Ministerio Publico), or because it
was executed as Official Business (de oficio),
official stamped paper has been used and subsequently some
private person becomes responsible;
d)
In
all other cases where use has been made of a paper
of lower value' than should have been used and there
appears to be responsible for the difference a person
with the means to make the restitution (reintegro) |
Article16.
In
criminal cases terminated by judgement the restitution
(reintegro) will consist of official paper, pauper's paper,
at two reales per sheet, and in those terminated
by writ of dismissal it will be computed at
the rate of one real per sheet.
Article
17. In other cases the restitution (reintegro)
will consist of a quantity equal to the value
of the stamped paper which, according to the
Royal Decree of August 8, 1851,
should be employed.
Article
18. There will be observed with respect to the paper
for restitutions (reintegros) all that
which is ordained concerning the paper for
fines (multas) whenever the characteristic
of monetary judgements is not exclusively
applicable.
Article
19. In conformity with the provisions of
the Royal Order of August 11, 1851,
any restitution (reintegro) which should have been executed
upon stamped paper shall be paid by double
the value of the stamped paper which should
have been used, when through malice
there has been used unlawfully a stamp of lower value
than should have been used, without prejudice to the
greater penalty provided by law for serious offenses.
Article
20. The Courts, Judges and Authorities
from whom the disposition of restitution (reintegro)
proceeds will be responsible that this order is made
effective.
Article
21. The foregoing provisions will be
in force from the 15th of next May in the provinces
of the island of Luzon, and from
the 15th of the following June
in all the rest of the Archipelago.
[44] |