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In the Republic of Panama, adhesive stamps on the packaging were used for tax purposes, similar to the U. S. A.

This is a stamp that was in use in Panama c. 1915. The text is 'REPÚBLICA DE PANAMÁ' and 'LEY 24 - DE 1915', the original value is B/1.00 (1 Bilbao). There is a black overprint 'HABILITADO para NAIPES' (that is 'entitled for playing-cards', if the translation machine is correct), and an overprinted value 'B/ 0.20'.

	This is a stamp that was in use in Panama c. 1925. The text is 'REPUBLICA DE PANAMA', 'TIMBRE NACIONAL' and '1917', '1918', the original value is B/0.05. There is a black overprint 'HABILITADA PARA NAIPES' ('entitled for playing-cards'), 'Decreto No. 42 de 15 de Junio de 1922', and an overprinted value 'B/ 0.20'. (scanned by Sasha Sukhorukov)

This is a stamp that was in use in Panama c. 1926. The text is 'REPÚBLICA DE PANAMÁ', 'IMPUESTO DE TIMBRE', 'NAIPES', and 'LEY 63 - DE 1917', the value is 'VEINTE CENTÉSIMOS'.

I know that there was at least one more playing-card tax stamp used in Panama, which is also an overprint and is supposed to be earlier than the stamps shown here. Actually, I do not find the dates completely convincing, and I shall try to find out more about this sometime.