Fiscal Stamps

1856 - 1898


Nigel Gooding Collection









Spanish-Philippine Fiscals


This website is based on the book ‘Fiscal Stamps of the Philippines’ by Arnold H Warren in an attempt to display the various stamps documented under the Spanish Occupation period, broken down into the following Sections:


Derecho Judicial (1856-1888): Derecho Judicial (Judicial Fees) were in addition to the requirement that all documents presented in any judicial action, as well as the judicial record of the action, must be executed upon a Papel Sellado (Documentary Stamped Paper). A Judicial Fee was charged, not only for every official act of the Judge, but also for every official act of every subordinate official of the Court.


Derechos de Firma (1864-1896): Derechos de Firma (Fees for Signature) stamps were used on many documents which required the signature of an official of the Government. Among these documents were: Appointment of officials and employees of the Government; licenses permitting foreigners to enter, reside in and depart from the Philippines; licenses for the construction of ships, to have a billiard table, for the use of firearms, for the opening of factories or industrial establishments, commissions to contractors of the various branches of trade; permits for loading cargo aboard ships and other customs documents; Royal Cedulas for the privilege of invention or introduction of new methods of practices.


Giro (1880-1897): Giro stamps were used to pay fees for money orders, bills of exchange and drafts.


Timbre Movil (1888-1898): Timbre Movil (Documentary Stamp) were used on customs documents, insurance policies, stock certificates, clearing house certificates and other commercial documents.


Pasaportes (1885): Pasaportes (Passports) were used to pay fees for official documents.


Recargo de Cedulas Personales (1888): Adult males were subject to a semi-annual poll tax. The tax was graduated according to the annual income and the value of the real estate, if any, owned the tax-payer. The amount of the poll tax was printed on the face of the poll tax receipt (Cedula Personal). The Cedula Personal was also a certificate of identification. On it was written the name of the tax-payer, his age, place of birth, occupation, and the town in which he resided.


Recibos y Cuentas (1879-1888): Recibos y Cuentas (Receipts and Accounts) stamps were issued to cover the stamp tax fee of 10c applicable by law on each receipt or paid invoice.


Recargo de Consumos (1888): During the first semester of 1888, various stamps overprinted 'Recargo de Consumos' (Surtax for Consumption) were affixed to the Cedulas Personales (Poll Tax Receipts) and the Patentes de Capitacion (Poll Tax Certificates of Chinese) in payment of a tax on consumption of tobacco which was collected as a surtax of five percent on the cost of Cedulas Personales and Patentes de Capitacion. The use of these stamps for revenue purposes was discontinued on July 1, 1888, because new forms for the Cedulas Personales and the Patentes de Capitacion had been received which included the five percent surtax in the price printed on the face of each Cedula Personales and Patentes de Capitacion. The use of the remainder of the Recargo de Consumos stamps for postal and telegraph purposes was authorised from January 29, 1889 to August 1, 1889.



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