ALFONSO XIII - BABY HEAD stamps of the PHILIPPINES
Details
Notes from Palmer (1912) - 1897 Counterfeits
Palmer (1912) reports that:
Several counterfeits of this [the 1897] surcharge are known, one of which is quite common and dangerous; in fact one Filipino philatelist had full sheets of certain values bearing this type of surcharge and he claimed they were genuine as he himself had purchased them at the post office.
As this type is not found on covers or on stamps known to have been genuinely used this evidence is not considered as sufficent to establish the authenticity of the type.
The most notable characteristic of this type of surcharge are that all lettering is too large especially in PARA and the figures of 1897 are too widely spaced, causing the period immediately following to be to the right of (instead of directly below) the vertical lone between PARA and the value.
The details of this forgery is not provided apart from as noted above but it is possible Palmer was referring to tpye A10, B10 or C10