Stamp tax on powers of attorney.
Section 230
SEC. 230. Stamp tax on powers of attorney. — On each power of attorney to perform any act whatsoever, except acts connected with the collection of claims due from or accruing to the Government of the United States, the Government of the Philippines or the government of any province, city, or municipality, there shall be collected a documentary stamp tax of twenty centavos; Provided, however, That on each power of attorney which authorizes another to administer, sell, lease, or otherwise dispose of the property of a principal, there shall be collected a documentary stamp tax of forty centavos