Section 5
Sec. 5. Section 178 of the National Internal Revenue Code, as amended, is hereby further amended to read as follows: "Sec. 178. Stamp tax on certificates of profits or interests 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 Fifty centavos (P0.50) on each two hundred pesos, or fractional part thereof, of the face value of such certificate or memorandum."