Of the use of Stamped Paper in Judicial Proceedings
Article 23: Written
instruments of interested parties or their representatives, orders
or sentences of judges or courts, and all papers civil action of
any sort whatever, or which refer to the entry of a complaint shall be
extended on stamped paper of a value in proportion
to the amount involved in the suit, in accordance with the
|Amount In Litigation
||Class of Stamp
||Price of Stamp
|500.00 or less
|500.00 to 2,000.00
|2,000.00 to 5,000.00
|5,000.00 to 15,000.00
|15,000.00 and over
Article 24: When the
amount of the valuable consideration in litigation does not appear, the
Judges and Courts, before proceeding to a hearing of the case, will order
person entering it to fix the amount for the purpose of determining
the stamps to be used, and will see that they are properly affixed.
Article 25: In interstate
proceedings and probate of will the amount of stamps to be used on the
various documents requited by law will be based on the net value of the
property involved, declaration of which will be made by the heir named
in the will, or lacking such, the person laying claim to that character.
In assignments for the benefit of creditors and in bankruptcy cases the
value of the property assigned or claimed will be stated by the debtor,
or in his absence, by the creditors promoting the action, as the
case may be. In incidental proceedings commenced by the individual
creditors, the basis for the use of the stamps will be the amount of the
claim entered by each.
If, in the course of a lawsuit, or its termination, it should appear that
the amount of consideration in litigation is greater than assigned
at the start of the proceedings, the Court of Tribunal hearing the
case will at once order that stamps be affixed to the papers in the
case, of an amount sufficient to cover the difference between the stamps
used and those properly applicable, and that the latter be used in all
subsequent proceedings. In case the stamps used have been of
greater denomination than those required, the difference will be refunded
to the interested parties.
Article 27: Fifty-cent
stamped paper of the eight class will be used:
|1st: In actions
regarding the civil status of persons, and in all others which treat of
same consideration which, by its nature, is not capable of
being assessed at a certain value.
2nd: In Judicial
proceedings in which both interested parties are in accord.
Article 28: Forty-cent
stamped paper of the ninth class will be used:
|1st: In governing
orders issued by the Courts or Tribunals at request of, or
in the interest of, private individuals.
2nd: In the
records of compromise proceedings, and in certificates issued in regard
to the same when no agreement is reached.
3rd: In books of
record of suits kept by notaries, reporters and solicitors.
Article 29: The
OFFICIAL stamp will be used: 
|1st: In everything
of an official character done in the Courts and Tribunals.
2nd: In civil actions
in which the State, or a corporation having the same public character conceded
to it, is a party, this without prejudice to the proper collection of the
stamp tax in cases where it applies.
3rd: In criminal
cases, in the records of trials for misdemeanors, and in the documents
referring to the execution of the sentence imposed.
4th: In Court docket,
and in prison records.
Article 30: When all
the parties concerned in a suit or action are entitled to the legal concession
to the poor, paper of this stamp may be used, but without prejudice
to the right to demand the proper stamp tax
when it appears to be due.
Article 31: When one
of the interested parties is a pauper in a legal sense, and the other is
not, or when the State or a corporation which been conceded similar privileges
in a party, each one will use the class of paper which is chargeable
according to their respective status in the proceedings conducted upon
their petition or at their instance. Papers which are of common interest
to both parties will be extended an official paper, and the party legally
liable to the stamp tax will be charged with the amount which would
be chargeable if both parties were liable to this impost. If, as
a result of the suit, the solvent party should be condemned to pay the
costs, these shall be made to include the stamps assessable on the
papers entered by the party litigant.
Article 32: Persons
sentenced to pay the cost in the suits mentioned in Paragraph 3 of
the 29th article will replace the paper used with 40-cent paper of the
Article 33: Payment
for stamped paper shall have precedence in all trials and suits over
any other claims for costs whatsoever.
Article 34: The provisions
of this chapter are applicable to all Courts and tribunals of all grades,
to all petitions and appeals, and all other litigious proceedings.