Article 46: On OFFICIAL
stamped paper will be extended:
issued by the Government offices in regard to entries in their books
or records, when such certificates are issued by virtue of an order from
superior authority, and not at the request of the interested party.
2nd: Copies of
any document issued by the Government offices by reason
of an order from superior authority.
of taxes and copies of the same.
4th: Lists of taxes
of wealth and other statistics; poll-tax lists; enlistments of conscripts
for the army, and declaration of desertion.
concerning elections in municipal offices.
7th: Accounts rendered
the Administration by persons upon whom this obligation rests; final statements
and all other documents of a purely official character.
8th: The first
and last pages of the books of Administration and Accounts in the
9th: The books
of Boards of Health.
10th: The books
of tax collectors.
11th: The books
of the Administration of Ways and Means of municipalities and those of
the Collection and Distribution of Taxes, which are in charge of the local
officers, from which books all documents referring to these affairs
must be copied in order to be of weight.
12th: The Accounts
of the Administration and Collection referred to in the preceding paragraph.
13th: Books required
to be kept by authorities imposing fines, for the registering of the same.
14th: Church records
of births and deaths.
15th: The books
of charitable institutions.
documents and other instruments on Government affairs presented by
paupers and the institutions mentioned in the preceding paragraph.
(Chapters 5 and
6, comprising Articles 48 to 71, inclusive, pertain to the use of the
adhesive GIRO stamps,
Article 47: Books mentioned
in No. 15 of Article 46 will be renewed biennially; books of the
church, and record books of mercantile companies and other corporations
may be made to last several years, as long as there is an authorized certificate
on the first page on the number of pages contained in the book, and of
the year of the stamp.
adhesive SELLO stamps,
and stamped paper for Payments to the State (Pagos Al Estado).
These articles are
quoted hereafter in connection with the adhesive stamps
and stamped paper
to which they pertain.)
Relating to the Foregoing Articles
Article 72: In
cases not covered by the provisions of these Regulations,
the class of stamped paper to be used on any document will
be determined by its analogy to others herein mentioned, but final
decision in regard to the same can only be made by the
Supreme Government, to which the case will be referred by the
Article 73: It is prohibited
to substitute common paper or one stamp for another, on the ground that
the proper paper is unobtainable at the office of issue. Only in well-proven
cases of urgent necessity can the Courts or the Governor-General authorize
the substitution of the paper lacking, and, in that case, notice must be
given immediately to the Supreme Government.
Article 74: Documents
issued by Spanish officials residing abroad will be without force
in the Islands unless attached to stamped paper equal in value to that
which should have been employed. This rule also applies to
instruments and documents executed in towns of the Kingdom where this does
not at present apply, when the same are to be exhibited in
the courts of Government Offices of these Islands.
Article 75: Stamped
paper which may be spoiled in writing may be replaced in the office of
issue by other paper of the sane class, upon payment of five cents for
each sheet so exchanged.
Article 76: Stamped
paper in the possession of private individuals, corporations or public
officials at the end of each term of two years will be exchanged at the
office of issue for other paper of the same class during the month of January
of the year following the expiration of the term for which it was
available. The same will be done in regard to loose (adhesive) stamps
of all classes.
Article 77: The Treasury
Department will deliver to the Courts stamped OFFICIL paper which they
may need for their operations. The delivery will be made in view
of the estimates drawn up by the officials in due time and submitted to
the General Treasury Department for approval. The Department ‘will issue,
gratis, to its central and local dependent offices, the stamped official
paper they may need upon the same formalities as those mentioned in reference
to the Courts in the preceding paragraph.
Article 78: The Treasury
officials will enforce, by means of visits of Inspection, Compliance with
the provisions of the preceding Chapters These visits will be subject
to the provisions of the rules in force in regard to inspection and investigation
of the revenue in reference.
Article 79: Commercial
books will not be the object of inspection unless called into Court; nor
those of banking and mercantile companies, except at such times as they
are open to the investigation of the stockholders; nor the private documents
mentioned in Section 2 of Chapter 2 unless presented in the government
offices, called into Court, or in some analogous manner are made public.
Article 80: Infractions
of any of the provisions of the preceding Chapters will be punished, as
a general rule, by the payment of the sum which was due the Treasury, and
the infliction of a fine equivalent to four times the same amount.