Article 6: The following
documents will also be stamped according to the forgoing scale:
policies, marine or otherwise, on all kinds of goods or livestock.
of stock in banking,, credit, commercial, mining and other similar
of compromise in lawsuits when an agreement is reach.
Article 7: When the
documents mentioned above are contained in one double sheet of paper, a
stamp of one grade lower than the assigned in the scale according to value
may be used. Each page must contain twenty four lines of seven words each,
except the page bearing the stamp, which will contain twenty lines.
Article 8: The value
of the stamps to be affixed will be decided:
|1st: In sales of
encumbered property, by the face value remaining after the amount of the
2nd: In exchanges,
the amount representing the more valuable of the properties exchanged,
after deducting encumbrances, if any.
3rd: In judgments
for debt, by the value of the property involved.
4th: In the establishment
of annuities and other similar charges on property, in transfers of the
same and in the constitution of life incomes, by the capital of the annuity,
etc.; should this be unknown, the annual income capitalized at 3 percent
will be taken as the basis of the calculation.
5th: In sales or
redemptions of annuities, by the amount of such sale
6th: In leases,
by the whole amount of rent to be paid during the full term mentioned in
the lease. When no fixed term is mentioned in the lease, it will
be assumed to be six year.
7th: In mortgages,
by the amount secured.
policies, fire or marine, contracted in accordance
with the Code of Commerce, by the premiums stipulated in insurance
policies on real property, by the amount of capital insured; and in the
insurance contracts for the formation of a capital within a fixed term,
or an income, or for any other object, by the amount of each payment made
by the insured.
9th: In legacies,
by the net amount of money and property to be divided among
the heirs or legatees (legacies).
Article 9: In copies
of documents and certificates of compromise where an agreement is reached,
in matters not concerning any valuable consideration, the paper used will
be No. 5.
Article 10: Stamped
paper of the seventh class will be used in making copies of powers of attorney
of all kinds; in substitutions or revocation the same, paper of the seventh
class will be used.
Article 11: In protests
of drafts, paper of the seventh class will be used.
Article 12: Stamped
paper of the eight class, will be used:
|1st: In certificates
issued by notaries public, at the request of the interested parties in
regard to any document exhibited before them, when they have the legal
right to issue such certificates.
2nd: In copies
of acknowledgements or renewals of annuities or any similar encumbrance.
3rd: In certificates
of stock mentioned in paragraph 2 of Article 6, when no mention
is made of the value of the stock.
Article 13: Paper of
the tenth class will be used in drawing the following documents:
|1st: Records of
contracts, obligations or agreements acknowledged before a notary public.
of records and documents in the offices of the notaries-public Recorders’
3rd: The second
and following sheets of copies of deeds, bonds, etc.
and acknowledgements of the registry of documents in the offices of Property
Recorders, when there is not sufficient space to note them on the
documents in reference.
Article 14: On stamped
paper of the eleventh class will be extended:
|1st: Noted drawn
In favor of the d Treasury Department for the purchase of State property.
2nd: Copies of
deeds issued for the cession of public lands.
3rd: In expedlente
posesories (possessory proceedings) instituted to declare title
to real estate.
4th: Bids for public
works or services to be rendered either the General or Municipal
Article 15: OFFICIAL
paper will be used for: 
|1st: Copies of
documents executed in the name of the State in reference to the public
service, when there is no interested party upon whom the obligation of
paying devolves, and from whom the amount will be collected should
he appear later.
2nd: Indexes of
the records of notaries and the copies of the same which are sent to the
Audiencia (Supreme Court) annually.
2. Of Private Documents
Article 16: OFFICIAL
paper will also be used for instruments, and copies thereof, the
cost of which falls upon the poor, soldiers, working men not
holding property paying more than 300.00 per annum, widows and government
employees who do not draw more than 400.00 per annum of salary or income
of any kind, religious corporations supported by alms, and charitable institutions
- official or otherwise - sustained by public charity.
(Articles 19 to
21, inclusive, provide for the affixing of an adhesive 10-centavo RECIBOS
Article 17: Documents
not having been acknowledged before a notary public which create,
satisfy or renew an obligation of the value of 15.00, or over, will be
considered as private documents for the effects of these regulations.
Article 18: In the
foregoing article  are included inventories, appraisements and awards
and partitions of legacies made extra-judicially by trustees, executors
or heirs. When these documents are executed before a notary public,
however, they will be subject to the rules for the use of stamps hereto
prescribed for copies of public records, bonds, etc….
stamp to receipts
and statements of account. These articles will be given hereafter in the
devoted to RECIBOS
Y CUENTAS stamps.)
Article 22: In
contracts of rental the class of stamped paper will be determined, when
no fixed time is specified, by the amount of rent for one year; when the
time is specified, by the sum of all the rent to be paid for the whole