P.R. Laws tit. 10, § 1046
The Registrar of Property shall have charge of the collection of fees for such services as he may render in connection with the Mercantile Registry, subject to the provisions of this section. For keeping the mercantile register, said Registrars of Property shall receive no compensation additional to their salaries as such Registrars. The Mercantile Registry shall be under the jurisdiction of the Department of Justice, and the Secretary of Justice shall furnish each Registry with the necessary books and supplies.
The following fees shall be charged in the Mercantile Registry:
(1) For the first registration of a merchant or partnership, or of an issue of securities of any kind, the following fees shall be charged: For every thousand dollars ($1,000) or fraction of a thousand dollars ($1,000) of capital or of the amount of an issue, up to and including the sum of ten thousand dollars ($10,000), one dollar ($1.00); and for every thousand dollars ($1,000) or fraction of a thousand dollars ($1,000) in excess of ten thousand dollars ($10,000), fifty cents ($0.50).
(2) For each entry changing any item of the original record, one-tenth of the fee prescribed in subsection (1).
(3) For canceling the first record, one-fifth of the fee prescribed in subsection (1).
(4) For recording powers-of-attorney or substitutions or renewals of the same, one-tenth of the fee prescribed in subsection (1).
(5) For any entry not included in the foregoing subsections, two dollars ($2.00).
(6) For each annotation made in the books, fifty cents ($0.50).
(7) For transferring a record from one register to another, one dollar ($1.00).
Sums collected shall be paid in internal revenue stamps which shall be affixed at the side of, or underneath, the note made by the Registrar at the foot of each document. Said stamps shall be canceled by the Registrar. The Registrar shall prepare monthly statements in triplicate and under oath, showing the number and denomination of stamps canceled in connection with the Mercantile Register; the reason for which they were paid; the name of the person or partnership in whose favor the record was made; the date of payment; the name of the person making such payment, and the number of the schedule under which collection was made. One of the said statements shall be forwarded to the Secretary of the Treasury, the Registrar to retain the other copies for the files of his office.
History —Commerce Code, 1932, § 25.