manage public cemeteries, twenty centavos. ( u ) 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 United States, the Government of the Philippine Islands, or the government of any province or mun icipality, 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. 2. If executed for more than one year, and not more than three years, fifty centavos. ASaTCE 3. If executed for a period of more than three years, one peso. ( w ) On every mortgage or pledge of lands, estate, or property, real or personal, heritable or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time or previously due and ow ing or forborne to be paid being payable, and on any conveyance of land, estate, or property whatsoever in trust or to be sold or otherwise converted into money, which shall be and intended only as security, either by express stipulation or otherwise: 1. When the amount for which the mortgage or deed of trust is given is not less than one thousand pesos nor more than three thousand pesos, fifty centavos. 2. On each three thousand pesos, or fractional part thereof, in excess of three thousand pesos, an additional tax of fifty centavos. ( x ) On all conveyances, deeds, instruments, or writings, other than grants, patents, or original certificates of adjudication issued by the Government, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise c onveyed to the purchaser or purchasers, or to any other person or persons designated by such purchaser or purchasers: 1. When the true consideration, or value received or contracted to be paid for such realty, after making proper allowance for Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 476