The words manila, manilla sound the same but have different meanings and spellings. Why do manila, manilla sound the same even though they are completely different words?
The answer is simple: manila, manilla are homophones of the English language.
A cheroot made in Manila.
A light yellow brown.
Variant of manila.
Definitions from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.