Stamp tax on indemnity bonds.
Section 236
SEC. 236. Stamp tax on indemnity bonds.—-On all bo.nds 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 or 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 tax of seventy-five centavos.