Section 1
SECTION 1. Section one hundred and forty-seven of Commonwealth Act Numbered Four hundred and sixty-six, otherwise known as the National Internal Revenue Code, as amended, is hereby further amended to read as follows:
"SEC. 147. Specific Tax on Playing Cards.— (a) On each pack of cards regardless of the size thereof containing not more than sixty cards, there shall be collected a tax of three pesos. "(b) On each pack containing more than sixty cards, there shall be collected the tax established in subsection (a) and a proportionate additional tax on the number in excess of sixty: Provided, however, That the maximum amount that shall be collected on one pack shall not exceed seven pesos."