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[41] The Council of Authorities, sometimes translated Board of Authorities, was created by the Royal Decree of April 20, 1853. But the Proclamation of the Governor-General of this same date indicates that the Council of Authorities (Junta de Autoridades) had already bean constituted and was actually functioning prior to April 20, 1853. Furthermore, a Royal Deeree issued on April 20, 1853, would not have reached the Philippines until a month or more after that date. It seems probable that in this case, as in many others, Royal approval was secured after this innovation in the government of the Philippines had actually been put into effect by the local authorities. [42] When this Decree was issued in 1853 the manufacture and sale of tobacco was still a government monopoly. Private individuals were licensed to operate small shops, called "estancas" where tobacco, distilled spirits (which was also a government monopoly) and stamped paper were- sold. The person who operated the “estanca” was called an "estanquero". He received a commission on the value of the goods sold in payment for his services. The writer infers that prior to the issue of this proclamation the fine imposed upon those caught with contraband tobacco consisted in requiring them to purchase from the estancas a quantity of tobacco which after the purchase was destroyed on the spot by fire. The object of Article 11 of the Proclamation of April 20, 1853, was evidently to require that in the future fines imposed upon those caught with contraband tobacco should be paid by requiring them to purchased stamped paper for MULTAS to the amount of the fine. [43] See Articles 35,, 56, and 37 of the Royal Decree of February 12, 1830, which are quoted on pages ____. [44] The proclamation of the Governor-General of April 20, 1853, is translated by A.H.W. from the Spanish text published in Legislaction de Efectos Timbrados (Manila, 1893). [45] The Decree of the Governor-General of December 16, 1878, publishing the Royal Decree of October 28, 1878, was published on pages 1233-34 of the Gaceta de Manila for December 19, 1878. It is translated from Spanish into English by A.H.W. Articles 4 to 10, and a part of Article 11, are omitted because they do not pertain to stamped paper for PAGOS AL ESTADO. The Articles which are omitted provided for the abolishment of stamped paper of the class called POBRES and for the creation of adhesive GIRO stamps to replace the stamped paper which had hitherto been issued for documentos de giro. That portion of this decree which relates to GIRO stamps is quoted hereafter in the chapter devoted to adhesive GIRO stamps. [46] The "number" and "class" of the interested party mentioned in Article 60 apparently refer to either the number and class of this cedula (Poll Tax Receipt) or to his number and class as recorded in the Register of those subject to the cedula tax. There were several different classes of persons subject to this tax and the amount of the tax differed for each class. A separate list was prepared for each class and each taxpayer was given a number in the list. The number and class of the taxpayer was indicated upon his tax receipt, which also served as a certificate of identification and was at that time called a "cedula personal" (personal cedula). [47]
In some cases the law provided that an informer should
be paid a part of any fine which was imposed for violation
of the law as a result of the information which he
gave. This was the case when the
violation of the law consisted in the evasion of a tax of any kind.
[49] Quoted from the English text of the Royal Decree of May 16, 1886, which was published by the foreign Office (Manila) in 1857. [50]
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