Section 22
SEC. 22. Section 227 of this Code, as amended, is hereby further amended to read as follows: "Sec. 227. Stamp tax on certificates of profits or interest in property or accumulations—On all certificates of profits, or any certificate of memorandum showing interest in the property or accumulations of any association, company, or corporation, and on all transfer of such certificates or memoranda, there shall be collected a documentary stamp tax of twenty centavos on each two hundred pesos, or fractional part thereof, of the face value of such certificate or memorandum."