|THE ROYAL CEDILLA
OF FEBRUARY 12, 1830
Effected a general
revision of and clarification of the stamp-tax laws, of the Spanish Colonies.
This decree was dictated for the Island of Cuba but was made applicable,
by Article 67 thereof, to all Spanish Colonies, including the Philippines.However,
the price established by this decree for SELLO 3, SELLO 4 DE OFICIO and
SELLO DE POBRES were never enforced in the Philippines. This
fact is established by the specimens of Philippines stamped paper which
have survived, although it has not been possible to find any Royal Decree
which exempted the Philippines from any portion of the Royal Cedula of
February 12, 1830.
Beginning with biennial
period of 1830-31 (possibly 1832-33), the following classed of stamped
papers were in use in the Philippines:
|SELLO 4 DE OFICIO
||1 cuartillo (1/4 real)
||1 cuartillo (1/4 real)
Article 2 of the Royal
Cedula of February 12, 1830, fixed the price of SELL0 3 at 4 reales
and the price of SELLO 4 DE OFICIO and POBRES at 1/2 real each. But,
as indicated above, this provision was never applied to the Philippines.
All other provisions, except those whose application was obviously
limited to Cuba, were, however, enforced in the Philippines, and the Royal
Cedula of February 12, 1830, with very few amendments, remained in force
in the Philippines until repealed by the Royal Decree of May 16, 1886.
The Royal Cedula of
February 12, 1830, was as follows:
OF FEBRUARY 12, 1830.
The various doubts
advanced in the Island of Cuba by different persons and corporations concerning
the use of the stamped paper, and the questions which for this reason my
superintendent of the royal treasury of the same Island has forwarded,
have made me know the necessity of dictating clear and conclusive laws,
so that, removing the obstacles which are adverse to every improvement,
the course of the administration of justice may not be paralyzed
nor, by means of exemptions painful to the generality of my loyal subjects,
may the cooperation of all be eluded for so mild a measure to cover the
urgent business of my royal treasury. Therefore, in order to satisfy
my desires with prudence, I had rightly to command my supreme Council of
the Indies, that the expediente (papers pertaining to a matter) formulated
in regard to this matter be examined in the presence of the laws
and other dispositions adopted up to the present, not only for those dominions,
but also for the Peninsula; and in its compliance it placed before me that
which it considered opportune in the conference of the 26th of October
of the past year, and in conformity with its suggestion, I have determined
to order that in the future the following regulations as a general
rule be observed:
Article 1: There will
be six classes of stamps, with the name of ILUSTRES (Illustrious), PRIMERO
(First), SEGUNDO (Second), TERCERO (Third), QUARTO DE OFICIO (Official
Fourth) and DE POBRES (For Poor), each will have the inscription which
declares the class, the biennial period in which it is to be used and its
value, with the Royal Arms and the bust of the reigning sovereign.
Article 2: The value
of the sheet of ILUSTRES will be sixty-four reales; that the stamp of the
first class, forty-eight reales; that of the stamp of the second class,
twelve reales; that of the stamp of the third class, four reales; that
of the official fourth class and that of the Poor, one half real.
Article 3: This will
be used for all appointments and titles of honors, favors, gifts, employments,
and offices which are issued by the Presidents, Governors, Captains-General,
Royal Audiencias, Intendentes (Treasurers), Consulates, and any other Minister
and Authorities — Civil, Ecclesiastical, Military or of Finance; and the
certificates of services, offices, posts, and the patents, licenses and
supplements (suplementos), those being of offices or employments
whose salary reaches five-hundred pesos annually.
Article 4: The public
documents of administrations, guardianships, sales, censuses, tributes
and redemptions of them; those of donations, contracts, bonds, warrants
(abonos), and notes-of-hand (conecimientos), powers-of-attorney to
collect, or any other kind of contracts, those which appertain to the royal
treasury and Ministers or tribunals, being in amount of three thousand
pesos, and from there upward, in one or many sums, in money, cash or any
other kind or thing, the principal being regulated in those which may be
for undetermined equities (derechos), as adjustments, renunciations,
damages or compromises, for the judgment, if any, audit not, the amount
of the petitioned or order.
Article 5: The documents
of civil or ecclesiastical foundation for any amount.
Article 6: Those of
contracts between living persons that are agreed to for any class of amortization.
Article 7: Those of
partitions and inventories, divisions of property, valuations, adjudications
and auctions, whose value amounts to three thousand pesos.
Article 8: The testaments
in which there are bequeathed larger shares than are prescribed by law,
or legacies, provided that these or those amount to three thousand
Article 9: The orders
of execution or of payment for the same amount.
Article 10: The powers-of-attorney,
which the Grandees and Nobles execute in order to administer their properties.
Article 11: The proofs
or briefs (informes) of nobility, and the judicial decrees or definitive
decisions confirming or denying them.
Article 12: The Licenses
for ships to depart and to trade in goods which require a license; the
certificates of entry and manifests of ships, those of mines, and the patents
(despachos), which are given concerning them.
Article 13: The
testaments in which a foundation, donation or perpetual memorial shall