Article 60.  This paper  will   be  of   the values expressed   in Article   1, and will be divided  by   a perforation   in to two   parts  of   equal size but of   different form, upper and lower, marked with the same number and series. On  the  first will   be noted   the object and  amount of   the  payment; the  law, decree  or order  on which  it is based; the  date of  the  previous proceedings, if any; the name of   the interested party and his number according to class; and this part will   be given to him as a receipt,  after being signed by the proper official.    The second, with  the same annotations,  will be attached to  the papers of  the case,  or else filed. [46]

Article 61. All officials will  keep a record in which will,  be carefully noted all fines imposed by  them.

Article 62.  If  the amount of the fine or other  payment would exceed the value of one sheet,   enough sheets will be added to make up  the difference,  the annotations   to  be made on the one of   the highest value, to which a reference will  be noted on the other sheets.     If  the fraction of any class of payment be less than 5 centavos  such fraction will be omitted, but  if more,   the. full  amount will be collected.

Article 63. When, by reason of reversal of decision, a return of all, or any part, of any payment is ordered by competent authority, whether it be a fine or tax unduly collected, a new notation will be made on the paper, and it will be forwarded officially to the Administration, so that the return of the money to the interested party may be made, in accordance with the Laws in force.

Article  64.  In cases where a part of  the fine imposed  is to be paid  to a  third party,  the  official  imposing   the  same will   issue  a certificate quoting   the  law or order  governing   the   case and  will   send  it   to   the Administration,  so  that payment may be made.  These certificates most be drawn up on  stamped paper  of  the  value  of  25 centavos,  to  be paid for  by  the  party  interested,  when  the  part of   the  fine received by him is equal  to,  or  exceeds,  one peso and  fifty  centavos   (Pl.50);  when  it is  less   than  that amount an official  comunication  giving  the data above mentioned will be sufficient. [47]

Article  65. The  Courts  and  other  authorities upon whom this   duty devolves will  send a monthly statement  to  the  Internal Revenue  Office of  the District  in which  they may be  established  showing  the  fines imposed,  the  persons by whom  they are  payable,  and  the  amounts  due  the participants.

Article   66. The  payment of   the  balances  due  for stamped paper  must be made,  without  exception,  by paper  for  Payments  to  the  State.

Article 67.  In the   same  paper will be collected  taxes  assessed against the following:

1.  University degrees and  diplomas  or other  titles  for  the practice of any profession.
2.  Titles  to  the  Order  of  Charles  III,   Isabel   the  Catholic, Maria  Luisa,  and  St.  John of  Jerusalem.
3.  For  the issue  and  registration of  all   kinds  of degrees and  diplomas.
4.  Chancellorship of Grace and  Justice.
5.  Diplomas  as  interpreter of   languages. .
6.  For  privileges of   introduction and  invention.
7.  For patents  of  navigation.

Article   68.  The   same  paper   for   Payments   to   the   State will   be used in  settlement of   the   following   taxes:

1.   The tax of 5 to 10 centavos, according to the provisions of Article 46, assessed upon each page of books referred to in said article. [48]
2.     On passports   to  leave  the   Islands.

Article  69. Courts,   Judges  and  officials  upon whom devolve  the  duty of ordering   the   payment  of   balances  payable   for   stamps   will  be  responsible for   the  execution of   the  same.

Article 70.  Taxes on matriculation in the university  and other institutions  of   learning  supported by  the   State will  be  paid   in  this class  of   paper.

Article 71.   On every sheet  of  paper   for  payments  to  the   State  used for   the   purpose of  paying  fees  on matriculation will   be written   the  name of   the   interested  party,   the  date of  his  admission  to  the  institution, and statement  of   the  course  for  entrance  to  which  the  fee  is   paid. [49]