Section 4
SEC. 4. Section two hundred and fifteen of Commonwealth Act Number Four hundred and sixty-six is hereby amended to read as follows: "SEC. 215. Stamp tax on certificates of profits or interest in property or accumulations.—On all certificates of profits, or any certificate or memorandum showing interest in the property or accumulations of any association, company, or corporation, and on all transfers of such certificates or memoranda, there shall be collected a documentary stamp tax of four centavos on each two hundred pesos, or fractional part thereof, of the face value of such certificate or memorandum."