B. STAMPED PAPER FOR PAGOS AL ESTADO (PAYMENTS TO THE STATE)

The  special  classes of  stamped paper  for   fines   (Multas)  aud  for restitutions   (Reintegros)  were  abolished  by  the Royal  Order  of   October   28,   1878. In  their place  a new class  of stamped paper  called "PAPEL DE  PAGOS   AL ESTADO" (Paper  for   Payments   to   the  State)  was  created.     The  Royal   Order  of  October   28, 1878,  was quoted  in a  decree of   the  Governor-General,  dated December   16,   1878, as  follows:
 

FINANCE

By Royal  Order  of   the   26th of   October,   last,  communicated by the   Most Excellent  Sir  Minister  of  Colonies  to   this  Governor-General,   His Majesty,   the King  (whom God protects),   in view of  the  letter No. 1195 of  the  8th of   July, last,   in which,  upon proposal  of   the  General  Direction of  Finance,   this Governor-General  submitted the  reform of certain classes of   "efectos   timbrados" (Stamps and stamped paper) to the Superior approval, being in conformity with the reasons expressed by the mentioned Central in support of such reform, has designed to decree the following:

1.  That  the  stamped paper  for  fines  and   that for  restitutions  which are used  in  these  Islands  are  united in one  class  only,  which will  be called PAGOS  AL ESTADO  (Payments  to   the   State).

2.   The  paper  for   PAGOS  AL ESTADO  shall  not  correspond  to  any determined  biennial period.    Its  sheets will  be  talonaries     (provided with,  stubs, i.e.,  consisting  of an  original  and  a duplicate)  and will  be printed in  ten  classes with  the   following  prices:
 

First -  of 500  pesos 
Second -  of 250 pesos
Third -  of 50 pesos 
Fourth -  of 25 pesos
Fifth -  of 5 pesos 
Sixth, -  of 1  peso
Seventh -  of 50 centimos 
Eight -  of 25 centimos 
Ninth -  of 125 miiesistas
Tenth - of   6 centimos 

3.  The   (paper)   for  PAGOS  AL ESTADO will  be employed  in all  cases  in which,  by virtue of  the  Proclamation of   the Office of   the Governor, Captain-General  of   these  Islands,   of   the  20th of  April  of  1853,  and subsequent decrees,   the  use of   paper  for  MULTAS  and REINTEGROS, respectively,  is decreed.

…….Likewise,   His  Majesty has deigned to  order:   That while the new class  of   paper  for   PAGOS  AL  ESTADO  is not received  in those  Islands,   that  for  MULTAS or REINTEGROS  will continue  to  be used for  the  purposes  for which  the  use of   the  one  or  the  other
is  decreed........

Manila,   December   16,   1878  -  The Governor-General.  -  MORIONES.  [45]

It  is  probable  that  the  first  issue of  stamped paper for  PAGOS  AL ESTADO did  not  appear until January   1,   1880.  No specimen  of  this  issue has  been seen.  Hence no description can be given.  The  denominations are given,  however, in the decree above quoted.  The  sheets of   this  stamped paper were  probably of   the  same size and  form as  the   sheets of   stamped paper   for  MULTAS  and REINTEGROS,  which had  preceded   it.

The  second   (?)   issue  of   stamped paper   for   Pagos Al  Estado  was   that authorized by  the  Royal   Decree of  May   16,   1886.    It  is   probable,   however, that  this   issue  did  not appear until January   1,   1888.  A  specimen  of  this issue  is   shown in Figure T.  Note  the   irregular margin at the   top and     at the bottom of  the  sheet.  This  irregularity was prescribed  by the Royal Decree of May  16,   1886,   although  the  reason for   this   irregularity   is  not  given.