Stamp tax on certificates.
Section 225
SEC. 225. Stamp tax on certificates. — On each certificate of damage, or otherwise, and on every other certificate or document issued by any customs officer, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law, or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein, there shall be collected a documentary stamp tax of twenty centavos: Provided, That in the case of tax clearance certificates, there shall be collected a documentary stamp tax of ten pesos on each certificate for a first class passenger; five pesos for a second or tourist class passenger; and one peso for a third class or steerage passenger.