These are Spanish era postal fiscals. The base â…› stamp (1880-88) is a stamp used for printed matter ("impresos") with an overprint applied from 1888, for excise tax. Others may be able to flesh this out further.
Here is a screenshot of a section from the Yvert et Tellier catalogue:
Can anyone help identify the overprint on these Philippine stamps. I can't finf this overprint in Scott's. Is this a revenue?
