Section 32
SEC. 32. Section 237 of this Code, as amended, is hereby further amended to read as follows: "Sec. 237. 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 three pesos."