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Spanish-Philippines 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. |
