Section 33
SEC. 33. Section 238 of the National Internal Revenue Code is hereby renumbered and amended to read as follows: “SEC. 192. Stamp tax on warehouse receipts. – On each warehouse receipt for property held in storage in a public or private warehouse or yard for any person other than the proprietor of such warehouse or yard, 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.”