Section 8
Section 8, amend to read as follows: "SEC. 8. Section forty-four of Act Numbered Twenty-three hundred and thirty-nine is hereby amended to read as follows: "SEC. 44. Percentage tax on carriers and keepers of stables and garages.—Keepers of livery stables and garages, transportation contractors, persons who transport passengers or freight for hire, and common carriers by land or water, except owners of boats taxed under the laws administered by the Bureau of Customs, shall pay a tax equivalent to one per cent of their gross receipts: Provided, That owners of two-wheeled vehicles who have only one carabao, bullock or horse and only one vehicle shall be exempt from this tax if they habitually drive said vehicles themselves."