Stamp tax on bonds, debentures, and certificates of indebtedness.
Section 211
SEC. 211. Stamp tax on bonds, debentures, and certificates of indebtedness. — On all bonds, debentures, and certificates of indebtedness issued by any association, company, or corporation, there shall be collected a documentary stamp tax of twenty centavos on each two hundred pesos, or fractional part thereof, of the face value of such documents.