Stamp tax on bills of lading or receipts.
Section 227
SEC. 227. Stamp tax on bills of lading or receipts. — On each set of bills of lading or receipts (except charter party) for any goods, merchandise, or effects shipped from one port or place in the Philippines to another port or place in the Philippines, or to any foreign port, there shall be collected a documentary stamp tax of four centavos, if the value of such goods exceeds five pesos and does not exceed two hundred pesos; ten centavos, if the value exceeds two hundred pesos and does not exceed one thousand pesos; twenty centavos, if the value exceeds one thousand pesos and does not exceed five thousand pesos and does not exceed ten thousand pesos; and one peso, if the value exceeds ten thousand pesos