Welcome to the History of Philippine Revenue Stamps, a multi-part series that walks you through the history of Philippine revenue stamps from all eras. Our journey starts with the Spanish era (1856-1898).
The Spanish Era (1856-1898)
The Spanish government issued many different types of revenue stamps ranging from 1c to 20 pesos. Revenue stamps were used to collect taxes or fees related to passport issuance, livestock transfer, bank drafts, court fees, tobacco purchases, document signing fees, poll receipts and much more. All original issues were printed in Spain while provisional issues were overprinted in the Philippines.
1881-1888 is known as the “Era of Surcharges”. The Era of Surcharges refers to a period where previously issued postage stamps, revenue stamps and telegraph stamps were reissued with different surcharges. In many cases the stamp was surcharged to take on a different purpose (postage stamps surcharged for use as telegraphic revenue stamps, etc.). The surcharges were necessary due to a significant shortage of telegraphic revenue stamps at the time. Existing stock in Manila could be surcharged easily without having to wait for Spain to produce and ship stamps to the Philippines.
So, what brought about these shortages in the first place? In late 1872 interior telegraphic services were introduced to the Philippines with international services following in 1880. At the time international mail would take a minimum of 1 month to reach its destination by sea, with many letters taking much, much longer. The speed of the telegram coupled with the expansion of European and U.S. businesses into the Philippines in the 1880’s meant that telegraphic services were in high demand. This was despite the fact that telegraphs were charged by the number of words sent and were expensive compared to regular mail. Telegrams often required many small denomination stamps to cover to total cost. Simply, it was this demand that drove a shortage in telegraphic revenue stamps. To compensate, approval was granted to surcharge postage stamps for telegraphic use. This move would subsequently result in a shortage of postage stamps which would be helped by surcharging other revenue stamps for postal use. In short it was a mess and can be an equally interesting and confusing period for the collector.
It is also important to understand the denominations used on Spanish era revenue stamps of the Philippines. Here is a quick guide with some key values highlighted:
Peso
Real
Cuartos
Centimos
Milesimas
1/100 Peso
2/25 Reales
1.6 Cuartos
1 Centimo
10 Milesimas
1/10 Peso
4/5 Reales
16 Cuartos
10 Centimos
100 Milesimas
1/8 Peso
1 Real
20 Cuartos
12 4/8 Centimos
125 Milesimas
1 Peso
8 Reales
160 Cuartos
100 Centimos
1000 Milesimas
A point of frustration for this editor is that a lot of the face values contain the fraction 4/8 not 1/2. There are nice HTML codes to display 1/2 but not 4/8. For example the HTML codes ½, ½ and ½ all yield a nicely displayed ½ symbol. I have to do magic to make 4/8 look good. It is a first world problem – enough complaining, back to the stamps…
Spanish issued revenue stamps used in the Philippines include:
Derechos de Firma stamps were used to capture fees where a signature of a government official was required on documents. Documents requiring official government signatories included licenses allowing foreigners to enter/leave/reside in the Philippines, ship building permits, permits to open a new factory, permits to load freight onto ships, permits to own a billiards table – yes, that was a thing! And much more.
Year/s
Description/Notes
1864-1865
20mmx24mm imperforate. Queen Isabella II facing to the left. Similar to regular postage stamps of the same year but with “Derechos De Firma” incorporated into the design. (1p dull blue, 1p dark brown, 2p carmine, 5p dark blue).
1867
21mmx23mm perf 14 head of queen Isabella II facing to the left. Similar to regular postage stamps of the same year but with “Derechos De Firma” incorporated into the design. 40c blue green, 2c brown, 4c carmine, 10c blue.
1869
Derechos De Firma stamps of previous 2 releases (1864, 1865, 1867) overprinted in black with “Habilitaldo por la Nacion” (made valid by the nation). 1p dull blue, 40c blue green, 2c brown, 4c carmine, 10c blue. After Queen Isabella II was overthrown in 1868 it was ordered by the Revolutionary Committee to overprint all current stamps and stamped paper with “Habilitaldo por la Nacion”. Dies were sent from Spain to Manila in 1868 to serve this purpose until new stamps could be released.
1870
Allegorical head of Spain in 40c violet brown and 2c orange surrounded by “Dereches de Firma” and price.
1873
21mm x 23mm perforated arms of Spain with royal crown on top by “Dereches de Firma” and price. Light reddish brown in 5p.
1875
21mm x 23mm perforated arms of Spain with crown on top surrounded by “Dereches de Firma” and price. Light reddish brown in 5p.
1878
21mmx25mm Arms of Spain surrounded by the collar of the golden fleece with royal crown on top and writing in bars at top with price in bar at bottom. 200m blue, 200m blue imperforate, 1p yellow green, 1p dark green, 1p green imperforate, 5p rose.
1880
Same stamp design as above 200m green, 1p dark blue, 2p brown, 5p violet brown.
1881-1885
Dereches de Firma stamp of 1865 overprinted in green or black with “HABILITADO PARA UN PESO” OR “HABILITADO PARA UN REAL” – imperforate. 1p on 5p dark blue stamp with green or black overprint. 5p dark blue stamp with green overprint.
1884
21mm x 25mm same as 1878 issue but in 20c yellow brown, 20c dull lake, 1p brown violet, 1p violet, 5p ultramarine, 10p red).
1885-1888
1865 Derechos de Firma stamp and 1882 postage stamps of 2/48c overprinted with “Habilitado derechos firma 1 peso” over 4 lines with the first and last line curved. 1885 Red overprint on 5p dark blue, 1887 green overprint on 2 4/8 ultramarine, 1885 violet overprint on 2 4/8 ultramarine, 1888 black overprint on 2 4/8 ultramarine stamp.
1885
postage stamp of 1882 in 2 4/8c 2nd retouch ultramarine stamp overprinted with Habilitado derechos de firma 1 peso” in magenta.
1890
21mmx25mm design with writing in bars at top and bottom of stamp. 20c yellow green, 20c blue green, 1p pale blue, 2p orange, 5p blue green.
1894-1896
21mm x 25mm same as 1890 design in 20c dark blue, 20c sky blue, 1p rose, 2p ultramarine, 50 dull lake, 20p light greenish blue (1896).
Derecho Judicial (Judicial Fees)
All documents presented in any judicial action along with the actual record of the judicial action were required to be executed on documentary stamped paper (Papel Sellado). The fees for these actions would be captured via the Derecho Judicial stamps. A fee was charged by every official act of the judge along with acts of each subordinate official of the court.
Year/s
Description/Notes
1860-1864
19mm x 22mm, imperforate (shield with pair of scales and sword in center, surrounded by collar with royal crown on top of shield). “DRO JUDICIAL” printed across top in rectangular banner. Note: All values are in Spanish Reales not pesos. Stamps do not contain any wording identifying the Philippines as they was used across different Spanish colonies. Initially released for use in Cuba and Porto Rico in 1856 then extended for use in the Philippines in 1860. Other values and colors exist but were not used in the Philippines and are hence excluded here.
Values are in Spanish Reales as follows: Medio = 1/2 Reale Un = 1 Reale Dos = 2 Reales Cinco = 5 Reales
19mm x 22mm, imperforate on buff paper (justice seated holding scales and a sword). Note: Issued for use in Cuba Porto Rico and the Philippines. Other values and colours exist but were not used in the Philippines and are hence excluded here.
21mm x 25mm, imperforate (justice seated holding a sword and scales as per previous year however price is in Pesos not Reales).
Philippine Issues consist of: 1P Orange on buff paper, 5p light red on pale rose paper.
1869
Derecho Judicial stamps from 1856 (Dos Reale), 1865 (Dos Reale) and 1866 (5 pesos as above) were overprinted in black ink and contain the words “HABILITALDO POR LA NACION”.
Issues consist of: 1p orange on buff paper, 5p pade red on buff paper (1866 stamp).
1874
21mm x 25mm perforated & imperforate (Arms of Spain with crown on top and surrounded by mural and with Filipinas at top in curve).
Issues consist of: 1p25c blue, 1p25c blue imperforate.
1878
Same design as 1874 in both perforated and imperforate.
Issues consist of: 10c Bistre, 1r Blue-Green, 2r pale blue, 5r carmine all values in both perforated and imperforate.
1882
Same design as 1878 but all stamps are perforated.
Issues consist of: 6 2/8c green, 12 4/8c gray lilac, 12 4/8c gray lilac on bluish paper, 25c pale red violet, 62 4/8c rose, 1p dark olive, 5p deep green.
1888
Derecho Judicial stamp of 1882 overprinted in green “HABILITADO PARA 1 PESO”.
Single issue: 12 4/8c gray-lilac.
Medio = 1/2 Reale
Un = 1 Reale
Dos = 2 Reales
Cinco = 5 Reales
Giro (Draft)
Giro’s were used in payment of tax on drafts, bills of exchange, negotiable promissory notes, cheques, orders of transfer of funds and letters of credit for fixed amounts. Giro stamps define the amount to be paid (the tax) at the bottom of the stamp and the applicability of this stamp to the draft. For example the 20c stamp is applicable for “250 pesos Abajo” (250 pesos or less). Whereas the 60c stamp applies to drafts of 600.01 to 1000 pesos (“600 Pesos 1c. A 1000”). Giros measure 20mmx28mm and feature the Arms of Spain and royal crown.
Year/s
Description/Notes
1882
(EOS) 1865 5p dark blue Derechos de Firma stamp overprinted in green, red or yellow with “HABILITALDO PA DTOS DE GIRO” and price over 3 lines.
No stamps in collection yet
1883
1883 (EOS) 1876 ultramarine 250m Telegraph stamp overprinted in yellow with “HABILITALDO PA DTOS DE GIRO” and price over 3 lines in circular shape.
No stamps in collection yet
1885
1885 (EOS) 1866 5p light red Derecho Judicial stamp overprinted in blue or green over 4 lines with “HABILITALDO DOCUMENTOS GIRO” and price over 4 lines in circular shape.
1885
(EOS) 1880 20p green giro stamp overprinted in black or red over 3 lines with “HABILITALDO PARA” and price.
No stamps in collection yet
1887
(EOS) 1882 2 4/8c ultramarine (2nd retouch) overprinted in blue, black or red with 3 lines reading with “HABILITALDO PARA” and price.
1880
Dark Green (20c, 40c, 75c, 1p50c, 2p25c, 3p, 4p50c, 5p25c, 6p, 6p75c,7p50c)
1888
Dark Blue (5c, 10c, 20c, 1p, 2p, 3p, 4p, 5p, 10p, 50p)
Giro stamps of 1895 overprinted in black with “G RESELLADO 1898-99 in rectangular frame in values of (15c, 20c, 30c, 60c, 80c, 1.80p, 2p, 2.4p, 4p, 5p, 7p)
No stamps in collection yet
Pasaportes (Passports)
On March 10th 1885 Pasaportes (passport) revenue stamps were issued. They were overprinted postage stamps with “HABILTADO PASAPORTES 20 CENTs” printed in dull violet on the Alfonso XII stamp of 1882. Similarly the Alfonso XII telegraphic stamp of the 1882 was also surcharged to 10c in yellow.
Recargo de Cedulas Personales (Surtax on Poll Tax Receipts)
Adult males were required to pay a semi-annual poll tax. The tax varied according to the individuals’ annual income and the value of any real-estate owned by the individual. This surtax was collected via the Recargo de Cedulas Personales revenue stamps. The stamps were attached as receipts to the Cedula Personales which identified the tax payer by name, age, occupation, birth place and the town of residency. It was essentially an identification card that recorded poll tax payments. Two series of stamps were released, the first in 1888 and the second in 1892 with the only difference being value and colour.
Year/s
Description/Notes
1888
25m blue, 10c green, 15c rose.
1892
2 4/8 olive green, 2 4/8 yellow brown, 10c purple brown, 15c pale blue green.
Recibos y Cuentas (Receipts and Accounts)
Recibos y Cuentas revenue stamps were issued starting in 1879. During this time the law stated that all receipts or paid invoices must have a 10c tax levied. These revenue stamps measured 30x35mm, were imperforate and contained the Arms of Spain and crown. They are easily identifiable by the writing “Recibos y Cuentas Filipinas. 10 C. De Peso”. Stamps were originally released in 1879 in rose pink then in 1886 in rose claret then in 1890-1896 in blue, dark brown and blue/green. In 1888, during the Era of Surcharges, 1886 newspaper stamps and 1880 Derechos de Firma stamps were overprinted with “Habiltado Para Recibos y Cuentas 10 cents”.
Year/s
Description/Notes
1879
10c Rose Pink
1886
10c Rose Claret
Not yet in collection
1890-1896
10c blue, 10c dark brown, 10c blue-green
1896
Overprinted newspaper stamps from 1886 along with overprinted Derechos de Firma stamps rom 1880. Overprints read “Habiltado Para Recibos y Cuentas 10 cents”.
Timbre Movil Stamps (Adhesive Stamps)
From 1st January 1640, sheets of paper with a pre-printed stamp (Papel Sellado) on them were widely used for official documents. Over time these pages started being used for commercial applications like insurance policies, stock certificates, customs documents and many other applications. A Royal Decree in 1886 aimed to reduce the volume of Government provided stamped paper for commercial use. Article 1 allowed for the issuance of adhesive stamps for commercial use (insurance certificates, stock certificates, etc.) in favour of the stamped paper. Article 4 allowed for commercial entities to pay for printed stamped paper through the National Stamp Factory in Spain.
1888 saw the release of the Timbre Movil adhesive stamps mentioned above. These stamps are quite large, measuring 50mm x 43mm. They depict an old man, sitting, reading a book to a youth. There are multiple books in the background, a globe, quill and other instruments related to learning and education. The Arms of Spain are on the left of the stamp. Each stamp has the words “SELLO ** As 1888y89” printed at the top (the ** relates to a label in the table below). Stamps were available in denominations of 5, 10, 25, 40, 50c and 1, 2, 3, 5, 10, 15, 20p. All except for the 5, 10 and 40c values were available as imporforate stamps and stamped paper. Stamped paper (Papel Sellado) stamps had the Arms of Spain embossed rather than printed.
Year/s
Description/Notes
1888
Labelled “Sello 1”, valued 20 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 2”, valued 15 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 3”, valued 10 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 4”, valued 5 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 5”, valued 3 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 6”, valued 2 pesos, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 7”, valued 1 peso, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 8”, valued 50 cents, available as loose imperf stamps or stamped paper.
1888
Labelled “Sello 9”, valued 40 cents, available as stamped paper only.
1888
Labelled “Sello 10”, valued 25 cents, available as loose imperforate stamps or stamped paper (papel sellado).
1888
Labelled “Sello 11”, valued 10 cents, available as stamped paper only.
1888
Labelled “Sello 12”, valued 5 cents, available as stamped paper only.
Following the success on the 1888 series, two more types of adhesive revenue stamps were released in 1898 – the Timbre Movil and Timbre Movil Especial (special adhesive stamp).
The Timbre Movil stamps of 1898 were large imperforate stamps measuring 47x28mm. These Timbre Movil stamps featured a justice on the right, seated with sword in one hand and scales in the other. On the left of the stamp is the Arms of Spain and a crown. They were released in 25c, 40c, 50c & 1, 2, 3, 5, 10, 15 & 20p values. The fractional stamps (25c, 40c and 50c) were used on customs documentation. The others were intended to be used on commercial documents, insurance policies, clearing house certificates and stock certificates.
The special series of 1898 consisted of 1, 2, 5 and 10 c values. Intended usage of the 1c is unclear but the 2c was charged for withdrawal of merchandise from the customs house (and for invoices less than 15 pesos), 5c on export invoices, 10c on receipts and paid invoices of 15 or more pesos and also for import declarations.
Recargo de Consumas (Surtax for Consumption)
In early 1888 various existing postage stamps, telegraph, newspaper and judicial revenue stamps were overprinted with “RECARGO DE CONSUMAS * HABILITADO *” (surtax for consumption) along with a price. These stamps were used to collect a surtax of 5 percent on tobacco. More than 1,000,000 stamps of varying denominations were produced for this purpose and were discontinued a short time later – 1st July 1888. The balance of unused stamps were reportedly used as regular postal and telegraphic issues.
Year/s
Description/Notes
1888
0.02 4/8 pesos on yellow green 1/8 de Centavo newspaper stamp, 0.02 4/8 pesos on yellow olive 50 milesimas postage stamp, 0.02 4/8 pesos on grey green 1c postage stamp, 0.02 4/8 pesos on carmine 2c postage stamp, 0.02 4/8 pesos on blue 2 4/8c postage stamp, 0.02 4/8 pesos on gray violet 5c postage stamp, 0.02 4/8 pesos on rose 12 4/8c postage stamp, 0.02 4/8 pesos on olive sepia 1c telegraphic stamp, 0.02 4/8 pesos on carmine 2c telegraphic stamp, 0.02 4/8 pesos on bistre brown 2 4/8c telegraphic stamp, 0.02 4/8 pesos on blue 5c telegraphic stamp, 0.02 4/8 pesos on green 10c telegraphic stamp, 0.02 4/8 pesos on lilac 10c telegraphic stamp, 0.02 4/8 pesos on lilac 20c telegraphic stamp, 0.05 pesos on lilac 20c telegraphic stamp, 0.07 4/8 pesos on lilac 20c telegraphic stamp, 0.10 pesos on lilac 20c telegraphic stamp, 0.17 4/8 pesos on lilac 20c telegraphic stamp, 0.11 2/8 pesos on red 5c derecho judicial revenue stamp, 0.17 4/8 pesos on red 5c derecho judicial revenue stamp, 0.17 4/8 pesos on red 5c derecho judicial revenue stamp with violet surcharge
Comunicaciones (Dual Purpose Postal and Telegraphic)
1888 saw the release of 5 different surcharged stamps intended for use as either postal or telegraphic revenue stamps. They all have a surcharge in magenta reading “PARA COMUNICACIONES * HABILITADO *” inside of an oval design. The surcharged price is printed in a larger font in the centre of the oval. All stamps were surcharged to 2 4/8 centimos over a variety of existing postal and revenue stamps.
Year/s
Description/Notes
1888
Surcharged on blue-gray Alfonso XII 1c postage stamp, Surcharged on olive sepia 1c telegraphic stamp Surcharged on green Alfonso XII 10c postage stamp, Surcharged on green Alfonso XII 1/8c newspaper revenue stamp, Surcharged on bister Alfonso XII 50m postage stamp, Surcharged on blue-gray Alfonso XII 5c postage stamp, Surcharged on green 200 milesimas Derechos de Firma revenue stamp, Surcharged on green 20 centimos Derechos de Firma revenue stamp, Surcharged on bistre 1 centimo Derechos de Firma revenue stamp
Telefragos (Telegraphic Revenue Stamps)
Telegraphic revenue stamps were used to collect fees for the sending of telegraphs. The first telegraphic stamps used in the Philippines were released in 1874. Telegraphic stamps were typically cancelled via a punched hole up until around the mid-1880’s. Handstamps followed from around the mid-1880’s onwards. It was not uncommon in the Philippines for telegraphic revenue stamps to be used for regular postage as well. Since telegraphic revenue stamps were often used for regular mail, the collector may see many examples of used telegraphic revenue stamps with postal cancelations as opposed to the typical punched hole or telegraphic cancellation. The opposite is also true – many postage stamps were used for telegraphic services.
The last series of telegraphic revenue stamps used in the Philippines during the Spanish era were designed to cater for both mail and telegraphic services (correos y telegrafos) – similar to the 1888 dual purpose Comunicaciones stamps. I have decided to include them in this section even though they were more widely used as postage stamps. The concept of having dual purpose postage and revenue stamps extended into the Revolutionary Government stamps that followed in 1899 (Scott # Y3).
Year/s
Description/Notes
1874
Printed on white woven paper, perf. 14.
1.25p lilac-grey
1876-1882
Stamps contain the head of King Alfonso II, appearing to be looking slightly upward. All are printed on white woven paper and are perf 14 with no watermark. The word TELEGRAFOS is clearly visible across the top of each stamp. Values are in Mils de Peso.
250 milesimas light brown (perforated and imperforate), 250 milesimas ultramarine, 250 milesimas dull violet blue.
1880-1881
Stamps contain a redesigned image of King Alfonso with visible beard, slightly receding hair line and a gaze straight ahead. All are printed on white woven paper and are perf 14 with no watermark. As with the previous series, the word TELEGRAFOS is clearly visible across the top of each stamp. Values are depicted in Peso’s.
The 2 4/8c blue Alfonso XII postage stamp of 1880-1882 was overprinted in red for use as a telegraphic revenue stamp. The overprint reads “HABILITADO TELEGRAMAS SUBMARINOS 1 PESO” and is printed over 4 lines.
1 peso on 2 4/8c ultramarine stamp.
1885-1887
Similar to the 1885 release, most were overprinted 2 4/8c blue Alfonso XII postage stamps. A variety printed on the brown 25c Alfonso XII stamp is also known, it is surcharged in green. The overprint consists of 3 lines (2 forming a circle and one running through the center). The overprint reads “HABILITADO TELEGRAFOS ** CENTs/CENTO”, where ** is the surcharged price. You will notice that some of the used examples below have a cancellation “CORREOS MANILA” indicating these were used for regular postage.
Surcharged to 1c in violet, Surcharged to “UN CENTO” in black, surcharged to 2 4/8c in red, surcharged to 2 4/8c in black, surcharged to 5c in brown-yellow, surcharged to 5c in red, surcharged to 20c in orange, surcharged to 20c in black, surcharged to 25 c in red, 25c green surcharge on brown 25c Alfonso XII stamp.
1886 27-S
Similar in design to the stamps of 1880, but in a new range of colors and values. All of the examples below are telegraphic revenue stamps that have “CORREOS MANILA” cancellations indicating they were actually used for postage not telegraphs.
25c bronze-green, 2p sepia, 5p blue-green, 10p dark blue.
1888 25-S
Similar in design to the stamps of 1880/1886, but in a new range of colors and values.
In the section on Recargo de Consumas revenue stamps, I indicated that telegraphic revenue stamps were overprinted in 1888 with a “Recargo de Consumas Habilitado” overprint. These were used to collect taxes on tobacco (consumption). In 1889 a shortage of telegraph stamps resulted in these surcharged stamps being allowed to be used as telegraphic stamps, despite the overprint and surcharge.
Confusing? A little, but stay with it…..In short, you can find used telegraphic stamps that were overprinted and surcharged for use as consumption stamps but with cancellations identifying that they were actually used as telegraphic stamps.
2 4/8c on 1c olive-sepia, 2 4/8c on 2c carmine, 2 4/8c on 2 4/8c brown, 2 4/8c on 5c blue, 2 4/8c on 10c yellow-green, 2 4/8c on 10c lilac, 2 4/8c on 20c lilac, 5c on 20c lilac, 7 4/8c on 20c lilac, 10c on 20c lilac, 11 2/8c on 20c lilac, 17 4/8c on 20c lilac, 25c on 20c lilac, 40c on 20c lilac, 75c on 20c lilac, 1p on 20c lilac, 1.25p on 20c lilac.
1890
A new design of telegraphic revenue stamps was released in January 1890. Printed on white paper in perf 14 with the Royal Crown atop the Arms of Spain. “TELEGRAFOS” was printed in a bar across the top with the value across the bottom (similar to stamps from 1880-1888 though with the coat of arms instead of Alfonso). This design would persist until 1898.
From 1892 a subtle design change came into play, the banner across the top was changed to read “FILIPAS-TELEGRAFOS” instead of “TELEGRAFOS”. New values and color combinations were released.
Overprinted with “HABILITADO TELEGRAFOS PARA 1897” in a rectangular shape, single issue for this year.
20c violet.
1898-1899
In 1898 stamps were released with a dual purpose, both as postal and telegraphic revenue stamps. All stamps feature King Alfonso III as a young child and have “CORREOS” printed down the left and “TELEGRAFOS” printed down the right. “FILIPNAS-1898 y 99″ is printed in a banner across the top of each stamp. As you would expect, used stamps will have either a postal or telegraphic cancellation.
Note: The more valuable stamps in this set are the 2p, 4c, 80c then 1p denominations (in order of value).
Telegraphic Sheets
I’ve managed to collet a few sheets for payment of telegraphic services showing the full charges and number of stamps used to take payment. The sheets, both from late 1884 clearly show the usage of both telegraphic revenue and postage stamps on a single receipt. Both examples from this year also show a heavier usage of postage stamps over dedicated telegraphic revenue stamps. You can also see that the hole punch cancellation was still in use in Manila in 1884.