Page:United States Statutes at Large Volume 31.djvu/992

 940 FIFTY-SIXTH CONGRESS. Sess. Il. Ch. 806. 1901. tax on cigars weighing not more than three pounds per thousand shall be eighteen cents per pound, and on cigarettes wei hing not more than three pounds per thousand and of a wholesale value or price of not more than two dollars per thousand shall be eighteen cents per pound; - and the tax on cigarettes weighing not more than three pounds er thousand and of a wholesale value or price of more than two dollgrs per thousand shall be thirty-six cents per pound; and all such cigars and cigarettes weighing not more than t ree pounds per thousand shall for pprposes of taxation be held and considered as weighing three poun s. cOg§§&¤;g{§;;¤gSg:g SEc. 4. That there shall be allowed a discount of twenty per centum mm of mums ami on all sales by collectors to manufacturers of tobacco and snuff upon “““E* ‘*'°· the stamps provided for the payment of internal-revenue taxes upon gggfgggs of smb manufactured tobacco and snuff :~ Pvmiided, That in addition to the mgmacco. packages of smoking tobacco now authorized by law there shall be packages of two ounces, three ounces, and four ounces: A7wZp1·0mZded D¤“"b**°kS· furthw, That on all original and unbroken factory packages of smoking and manufactured tobacco and snuff, and cigars, held by manufacturers or dealers at the time such discount or reduction of tax shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of such discount or reduction of tax, but the same shall not apiply in any case where the claim has not been presented within sixty ays following the date of the reduction; and no claim shall be allowed or drawback paid for a less amount than ten dollars. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rulesand regulations and to prescribe and furnish such blanks · and forms as may be necessary to carry this section into effect. Sec. 5. That section six of said Act is hereby amended by striking out the words “medicines, preparations, matters, and things," in the last paragraph of said section, and inserting in lieu thereof the word “ wines," so that the section as amended shall read as follows: Adhesive eee-mr>e· GADHESIVE STAMPS. B<>¤de»e¢e· “Sec. 6. That on and after the first day of July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in 'respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and describedin Schedule A‘of this Act, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sumsof money set down in figures against the same, respectively, or otherwise specified or set forth in the saidschedule. Wi¤e¤- "And there shall also be levied, collected, and aid, for and in respect to the wines, mentioned and described in Schedule B of this Act, manufactured, sold, or removed for sale, the several taxes or sums of money set down in words or figures against the same, respectively, or otherwise spec1ed or set forth in Schedule B of this Act." Cancellation. Sec. 6. That section nine of said Act is hereby amended by striking out the proviso, so that the section as amended shall read as follows: V¤1·30.1>-4·53- “Sec. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax imposed by this Act, except as hereinafter provided, the person using or aflixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be used. ··P°¤““Y· And if any person shall fraudulently make use of an adhesive stamp to — denote any tax imposed by this Act without so eifectually cance ing