Article 11. They  will  cease  to   impose upon those who are caught with a small  quantity of  contraband  tobacco  the  tines which,   subject  to   the Regulation  of   January  12,   1847,   are  exacted  as   a penalty,   requiring    them to  buy  in  the  "estancas"   the  quantity of   the  proper  article  which is   agreed upon and which  is   burned  in  the  act;     the  tax officials  should  be governed in  the   future  strictly in accordance with  that which  is  provided by general rule   in  this   Instruction.  [42]

Article   12. In case  it  should  be  necessary  to  provide provisional stamped paper for  fines,   because  the supply received from the  Peninsula (Spain)  has  been  exhausted,   there will  be observed  that which  is  provided for stamped paper  of   the various classes which are exhausted by the Royal Decree of   February   12,   1830. [43]

Article 13. The  stamped paper  for restitutions   (reintegros) will be exactly  the  same as  that used for  fines   (multas) both  in form and   in the  different  classes  into  which  it   is  divided  by  its different  values. The  only difference will  consist  in  that  the   border,  or   title,  which  is in,  the center of   the  sheet  for  fines   (multas)  says  "MULTAS" of so  many reales,   or pesos,  will  be  expressed "RFINTEGROS" of  so many reales  or  pesos. 

Article 14. On each of   the   two  halves   into  which each sheet which  is used   should   be cut   the   Notary Public  will   note   the   case,   process  or   action in which   the  restitutions   are adjudicated  and   the  name  of   the   interested party who  is   awarded  the  restitutions.    This  notation will   bear the approval   (visto bueno)  of  the  judge.     One of   the  two halves will   be attached  to   the  record of   the  case,   process  or  action;   the other will be given   to  the  interested party  for   his  protection.

Article 15. Stamped  paper  for   restitutions   (reintegros)  will  be used:
 

a)  In all   criminal  cases   for   crimes  or  misdemeanors when   by  the verdict any  person  is   made  criminally or   civilly   liable;

b)  When he  who was  the   defendant,   as  a pauper,   in any civil  or criminal   judgement   acquires  property,  or  when  by  the  verdict anyone  who  should  not   be classified as  a pauper  becomes  liable   for the costs;]

c)  When  through  the   intervention of   the Government   (Ministerio Publico), or  because  it was executed as Official   Business   (de oficio),   official stamped paper  has  been used and subsequently some private person becomes  responsible; 

d) In all  other cases where  use has been made of   a paper of   lower value' than should have been used and  there  appears  to be responsible for  the  difference a person with  the means  to make   the  restitution (reintegro) 

Article16. In criminal  cases  terminated by judgement  the  restitution (reintegro) will consist of official  paper,  pauper's paper,   at two reales per  sheet,  and  in those  terminated by writ of   dismissal  it will be computed  at  the  rate  of   one  real  per  sheet. 

Article  17.  In other  cases  the restitution  (reintegro)  will  consist of  a quantity equal  to  the  value of   the stamped paper which,  according to  the  Royal  Decree of   August 8,   1851,   should  be  employed.

Article  18. There will  be observed with respect  to the  paper  for restitutions   (reintegros)   all   that which  is  ordained concerning   the paper  for fines (multas)   whenever   the  characteristic of  monetary judgements   is  not  exclusively  applicable. 

Article   19. In conformity  with the   provisions  of  the  Royal  Order  of  August 11,   1851,  any restitution  (reintegro)  which should have been executed upon stamped paper  shall  be  paid  by double   the  value of   the  stamped paper which  should have  been  used,   when  through malice  there  has been used unlawfully a stamp of  lower  value  than should  have been used, without prejudice  to  the  greater  penalty provided by  law for  serious  offenses.

Article 20. The  Courts,  Judges  and  Authorities  from whom  the  disposition of   restitution (reintegro) proceeds will be responsible   that this  order is made effective.

 Article 21. The   foregoing  provisions  will  be   in  force  from the   15th of next May in the provinces of   the  island of  Luzon,   and  from the   15th of   the  following  June   in  all   the   rest of  the  Archipelago. [44]

Since  the  proclamation above quoted was made effective on May  15,   1853,  it  is evident   that  a supply of   the newly created stamped paper  for MULTAS  and   for REINTEGROS must have been on hand  at  the  time  this   proclamation was  issued. Hence,   the  first  issue of   this  stamped paper  appeared  in  1853.   The  proclamation makes no mention of  a definite  length of   time  for which each  issue of   this paper  was  to  be valid.   It may therefore  be assumed that each  issue was valid for an  indefinite  period  -   that is   until  it was  replaced by  a subsequent issue.  Specimens of only  two  issues have been   seen.     But   it  is  probable that   there  were  at least  four  issues  between  1853  end  1878.   And   there may have been more  than  four.   In  the Royal Decree of  October   28,   1878,   by which  stamped paper   for   PAGQS   AL ESTADO  (Payments  to  the  State)  was created  and  stamped paper   for  MULTAS  and  for REINTEGROS  was abolished,  mention is made of  decrees governing   the   use of  paper   for   MULTAS  and  for  REINTEGROS  which were  promulgated between  1853  and  1878.    The  writer  has not  seen  these  decrees,   but  it  is  possible that, if found. They would furnish some additional   information   concerning   the  number  of   issues  and  the  denominations  issued of  these  two classes  of  stamped paper.