Section 19
SEC. 19. Section two hundred and thirty of Commonwealth Act Number Four hundred and sixty-six is hereby amended to read as follows: "SEC. 230. Stamp tax on powers of attorney—On each power of attorney to perform any act whatsoever, except acts connected with the collection of claims due from or accruing to the Government of the Republic of the Philippines or the government of any province, city, or municipality, there shall be collected a documentary stamp tax of thirty centavos: Provided, however, That on each power of attorney which authorizes another to administer, sell, lease, or otherwise dispose of the property of a principal, there shall be collected a documentary stamp tax of sixty centavos."