Section 108
SEC. 108. On all matches, whether safety, sulphur, or friction matches or fusees, of whatever material made or by whatever name known, which are manufactured or partially manufactured in the Philippine Islands, or which are imported from other countries for domestic sale or consumption, there shall be levied and collected a tax of forty centavos on each gross of boxes containing not more than one hundred and twenty sticks to the box; and there shall be levied and collected on each gross of boxes containing over one hundred and twenty sticks to the box a proportionate additional tax.