Stamp tax on indemnity bonds.
Section 224
SEC. 224. Stamp tax on indemnity bonds. — On all bonds for indemnifying any person, firm, or corporation who shall become bound or engaged as surety for the payment of any sum of money or for the due execution or performance of the duties of any office or position to account for money received by virtue thereof, and on all other bonds of any description, except such as may be required in legal proceedings or are otherwise provided for herein, there shall be collected a documentary stamp of fifty centavos.