June 1979 - International Philippine Philatelic Society

THE PHILIPPINES STAMPED PAPERS1640 - 1904 (Part IIIBy Mario QueIn my fim article concerning me PhilippineStampet:l Papers published in Volume 4 Noc. 3lIr'ld 4 of the PPN, the discussion was more on thegeneral outview. luch as the origin of the stampedpapers, the purpose for issuing them. the variousseries or kinds issued, the different methods ofselling them, the description of the stamps !indicia)printed on the Stamped Papers. etc...Since I started my fe.arch on this subject. Inave received several inquiries specifically on thevarious uuge of each of the stamped papers. Thefollowing is 8 detailed compilation of my studies,I must admit. though, that considering the lengthof time I have to go back to, and the limited Mum·ber of research materials available. that this is notcomplete and final. Therefore. I am still in searchfor more information. Thol1ll' of you who cansupply additional information on PhilippineStamped Papers, or who have comments and/orotherwise. please do not hesitate to write medirectly. c/o the IPPS. P.O. Box 437 Manila. Phil·ippines.As per Royal Decree of December 28. 1938.promulgated by King Philip IV of Spain. fourseries of stamped papers were issued for differenttypes of taxes to be collected. and these are thefollowing:Sello 1Sella 2Sello 3Sello 4 de PobreSella 4 de Oficioused for all letters of pardonand mercy.used for all deeds. testamentsand contracts.- used for judicial acts.used as all purpose docu·ment for the poor andnative inhabitants.used for all governmentappointments.Sella 3. however. was also used as an additionalpage for documents written on Sellos 1 or 2. Thatis. if a document written on Sellos 1 or 2 requiresmore than one page to execute/succeeding pages arethen executed on Sello 3.Documents using Sellas 3 and 4. however, neednot use any stamped papers for their succeedingpages, ordinary papers are Instead used.I have gone over several collecttons of variouspeople here in the Philippines. and I have observedthat no one at all has a copy of sella 1. Well. ofCOUrte. this is not strange considering the usage ofSella 1 - for letters of pardon and mercy - Iguess there were very few of such letters writtenand were mOlt probably destroyed over the years.But still there is 8 chance. 10. if any of our readershas a copy of Philippine Stamped Paper Sello 1,please send me a photo.Although Sella 4 was issued mainly for use bythe poor and native inhabitants. the Royal Decreeof 1638 also provkled that a certain amount ofSella 4 be reserved for official use. These reservedSella 4 were handstamped "Para despacho deOficio."Misinterpretation of the rules and regulationsconceming the use of Sella 4 among colonial officialscaused a graat deal of lo'ss of revenue to thegovernment. Almost 811 official doeumenU executedby the government were rendereCt free ofcharge. but never did the ruling exempt the governmentofftees from paying the amount required bySello 4. This is widelv evidenced by locally madeprovisional s..-nped papen of Sella 4 for officialuse - there .was no indication of value whatsoever.Due to these circumstances, tha Royal Decreeof February 26, 1784, prohibited the issuance ofSella 4 for official usa without charge. However.local government officials ignored this ruliog andcontinued the said praettce, which prompted theissuance of Royal Decree of Feb. 12, 1830 whichordered the issuance of Sella 4 with the legend"Oficio" for official use, as an additional subclassof the Sello 4.The stamped papers issued from January 1. 1640to December 31. 1797. were sold at a fixed price asfollows:Sella 1Sella 2Sella 3Sella 4 de pobreSella 4 de oficio24 reales6 reales1 real1/4 real1/4 realOn June 28. 1794. another decree was issuedby King Carlos IV of Spain as to new rules andregulations concerning the use of stamped papers,to be effective January 1, 1795. However, the said26