...however, be affixed either to the bond or note or to the mortgage. (Sec. 160.) The stamp duty upon a 5+8,88595 is based upon the annual rent or rental value of the property leased, and the duty is the same whether...

...by, the Insular Government, or from, or by, any provincial or municipal government. Twelfth. On each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portions thereof, (a) if executed for a period of time not more than one year, twenty...

...Philippine Islands, or the government of any province or municipality, twenty centavos. (v) On each lease, agreement, memorandum, or contract for the hire, use, or rent of any lands, or tenements, or portions thereof: (1) If executed for not more than one year, twenty centavos....