[1946 RA 40] AN ACT TO AMEND CERTAIN SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE, RELATIVE TO DOCUMENTARY STAMP TAXES

"(b) If the registered gross tonnage exceeds three hundred tons and does not exceed six hundred tons, and the duration of the charter or contract does not exceed six months, thirty-six pesos; and for each month or fraction of a month in excess of six months, an additional tax of six pesos shall be paid. "(c ) If the registered gross tonnage exceeds six hundred tons and the duration of the charter or contract does not exceed six months, seventy-two pesos; and for each month or fraction of a month in excess of six months, as additional tax of twelve pesos shall be paid." Sec. 24. Section two hundred and thirty-six of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows: "Sec. 236. Documents and papers not subject to stamp tax. The following instruments, documents, and papers shall be exempt from the documentary stamp tax: "(a) Bonds, debentures, and certificates of indebtedness issued by the Government of the Republic of the Philippines, or the government of any province, city, or municipality. "(b) Clerks, drafts, warrants, and bill of exchange issued in payment of any debt, obligation, or liability, or in fulfillment of any contract of the Government of the Republic of the Philippines, or the government of any province, city, or municipality; similar instruments issued in payment of salaries or wages of personnel of the United States Army or Navy; and similar instruments issued in payment of pensions, gratuities, or compensation of veterans, their widows, heirs or dependents. "(c ) Policies of insurance or annuities made or granted by a fraternal or beneficiary society, order, association, or cooperative company, operated on the lodge system or local cooperation plan and organized and conducted solely by the members thereof for the exclusive benefit of its members and not for profit. "(d) Certificates of oaths administered to any Government official, in his official capacity, or of acknowledgment by any Government official in the performance of his official duties; written appearances in any court by any Government official, in his official capacity; certificates of the administration of oaths to any person as to the authenticity of any paper required to be filed in court by any person or party thereto, whether the proceeding be civil or criminal; papers and documents filed in courts by or for the national, provincial, city, or municipal governments; affidavits of poor persons for the purpose of proving poverty; statements and other compulsory information required of persons or corporations by rules and regulations of the national, provincial, city, or municipal governments exclusively for statistical purposes and which are wholly for the use of the bureau or office in which the name are filed, and not at the instance or for the use or benefit of the person filing the same; certified copies and other certificates placed upon documents, instruments, and papers for the national, provincial, city, or municipal governments, made at the instance and for the sole use of some other branch of the national, provincial, city or municipal governments; and certificates of the assessed value of lands, not exceeding two hundred pesos in value assessed, furnished by provincial, city, or municipal treasurer to applicants for registration of title to land. "When any bond, note, or other obligation is secured by a mortgage, pledge, deed of trust, or by the assignment or transfer of any documentary security, one tax only shall be collected upon such papers, such tax to be at the highest rate imposed on such mortgage, bond, note, obligation, or other document, as the case may be." Sec. 25. This Act shall take effect on October first, nineteen hundred and forty-six. Approved: October 1, 1946