Section 38
SEC. 38. Stamps provided by this Act to he issued shall be printed by the Public Printer under the regulations and supervision provided for the printing of internal-revenue stamps for the Government. The stamps required by this Act to be affixed to certificates of ownership and certificates of transfer when printed shall be delivered to the Insular Treasurer, who shall issue the same, upon proper requisition, to the provincial treasurers of the various provinces, collecting from such provincial treasurers the cost of printing the same. Provincial treasurers, in their turn, shall issue, upon proper requisition, to the municipal treasurers such stamps as may be required by their respective municipalities, such municipalities paying to the provincial treasurer the cost of printing the same. These, stamps shall be accounted for by the several treasurers on the basis of their face value.