Section 33
SEC. 33. Section 238 of this Code, as amended, is hereby further amended to read as follows: "Sec. 238. Stamp tax on warehouse, motel, and hotel receipts; and others.— (a) On each warehouse receipt for property held in storage in a public or private warehouse or yard for any other person than the proprietor of such warehouse or yard himself, there shall be collected a documentary stamp tax of one peso and fifty centavos Provided, That no tax shall be collected on each warehouse receipt issued to any one person in any one calendar month covering property the value of which does not exceed two hundred pesos, (b) On each hotel receipt issued by keepers of hotels, motels, rest-houses, lodging houses, or resorts to a guest for lodging, there shall be collected a documentary stamp tax of three pesos:' Provided, however, That if the amount of the receipt exceeds twenty pesos an additional tax of three pesos on each twenty pesos or fractional part thereof shall be collected."