| At
some time subsequent to 1886, provision was made for
the of paper for Payment to the State of
the 25 centavo denomination. Specimens of this stamp have been seen
but the date of its first
issue is unknown,
It
will be noted that in Figure T there appears the labels
"SERIE B. 5 C. de PESO - FILIPINAS" (Series B.
5 centimos de peso - Philippines). The writer has
been unable, from the few specimens seen, to determine with certainty
the significance of the label, "Series B".
It appears certain, however, that the letter
of the series does not indicate the denomination of
the paper. Specimens have been seen of both 20-centavos and
one-peso denominations of Series E. It might be
inferred that the letter of the series indicates
the issue and that each successive issues was provided with
a different series letter, beginning with series A for
the first issue. But specimens of the one-peso denomination
of two different colors, but both labeled SERIES S,
have been seen. This indicates that there
were two different issues of Series S. Furthermore,
if the letter of the series refer to the
issue there must have been at least nineteen different issues
of this paper between 1886 (1888?) and 1897, an
average of two issues for each year. This does not seem probable,
but it is possible.
Apparently
all stamped paper for Payments to
the State issued subsequent to 1886 was of
the same design as that shown in Figure T. The
only discernable difference are in the color of
the stamp, its denomination, the letter of the
series, and the color of the
border designs printed at top, center and
bottom of the sheet. The number
which is found in duplicate on each sheet
is handstamped in black. The following specimens
of stamped paper for Payments to the State
issued during or subsequent to, 1886
have been seen:
5c.
de Peso, Serie B (color not recorded)
20c.
de Peso, Serie £ (stamp blue green; border
design and labels, brown)
20c.
de Peso, Serie unknown (stamp rose; this
is a cut square specimen)
25c.
de Peso, Serie unknown (stamp brown; cut
square specimen)
25c.
de Peso, Serie unknown (stamp blue green; cut square
specimen)
50c.
de Peso, Serie unknown (stamp pale claret;
cut square specimen)
50c.
de Peso, Serie unknown (stamp light blue; cut square
specimen)
Un
(1) peso, Serie E (stamp gray; border
design and labels, blue)
Un
(1) Peso, Serie unknown (stamp, violet brown;
cut square specimen)
Un
(1) Peso, Serie S (stamp gray green; border
design and labels, blue)
5
Pesos, Serie unknown (stamp brown; cut square specimen)
5
Pesos, Serie unknown (stamp, light brown; cut square
specimen)
Un
(1) Peso, Serie S (color of stamp
unknown; border design and labels red-orange;
the stamp had been cut out of this specimen) |
After
the occupation of Manila by the American forces in August,
1898, the U.S. Military Government which was then established and continued
for several years to use the current Spanish-Philippine
stamped paper for Payments to the State. Prior
to its use, however, a surcharge was applied to
indicate the change in sovereignty and the year during which it was
to be used. Figure U shows a specimen of stamped
paper for Payments to the State which is handstamped
in violet "U.S. MILITARY GOVERNMENT - 1900
- INTERNAL REVENUE". This is
the only specimen bearing such a surcharge which has been seen.
It is possible however, that all of the surcharges
of the U.S. Military Government which are known to have been
applied to Papel Sellado (Documentary Stamped Paper)
were also applied to stamped paper for Payments
to the State. Specimens of Papel Sellado bearing
these surcharges are shown in Figures L, M, N and O.
Figure
T
Figure
U
|
