Page:United States Statutes at Large Volume 32 Part 1.djvu/163

 FIFTY-SEVEN TH CONGRESS. Sess. I. Ch. 500. 1902. 97 instrument, and without being pressed or sweetened; and on all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of six cents per pound. ‘ ‘ That the internal-revenue tax on cigars or cigarettes weighing more ,,,fQ_€“" ““d °*g“ than three pounds per thousand shall be three dollars per thousand; _ and the tax on cigars weighing not more than three pounds per thousand shall be eighteen cents per pound, and on cigarettes weighing not more than three pounds er 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 ci arettes weighing not more than three pounds per thousand and of a wliolesale value or price of more than two dolrs per thousand shall be thirty-six cents per pound; and all such cigars and cigarettes weighing not more than three pounds per thousand shall, for urposes of taxation, be held and considered as weighing three pounds. ‘That in addition to the ckages of smoking tobacco and snuff now P“k°¥°“· authorized by law there shallabe packa es of one and two-thirds ounces, two ounces, two and one-half ounces, time ounces, three and one-third ounces, and four ounces; and there may be a package containing one ounce of smoking tobacco. Sec. 4. That on all original and unbroken factory packages of smok- hQf({“}f,*f}?§*1‘;,§,“”°k ing and manufactured tobacco and snuff held by manufacturers ore dealers on July iirst, nineteen hundred and two, u n which there has been paid a higher tax than that provided for in tlidpreceding section of this Act, there shall be allowed a drawback or rebate equal to the full amount of the difference between such higher tax and the tax imposed by this Act, after making the proper allowance for discounts and rebates heretofore authorized, but the same shall not apply in any case where the claim has not been presented within sixty days after July first, nineteen hundred and two; and no claim shall be allowed or drawback paid for a less amount than ten dollars. lt shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into etfect. _ Sec. 5. That section four of the Act of June thirteenth, eighteen ,,§f,§‘§f’” ‘“" '°“ hundred and ninety-eight, is hereby repealed- »}’§,{; “°;,,}’;i‘“{;, Sec. 6. That section five of the Act of June thirteenth, eighteen >ld saiiig, ° s° ° hundred and ninety-eight, be amended to read as follows: ,,,Y§,};M_· *’· ‘°‘· " Sec. 5. That until appropriate stamps are prepared and furnished, the stamps heretofore used to denote the payment of the internalrevenue tax on fermented liquors, tobacco, and snuff may be stamped or im rinted with a suitable device to denote the new rate of tax, and shall he ailixed to all packages containing such articles on which the tax im ed by this Act is paid. And any person havin possession ,,E,’§,'j§‘“8° °‘ °” of unamed stamps heretofore issued for the payment of die tax upon fermented liquors, tobacco, and snuff shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the purchasers and issue in lieu thereof new or imprinted stamps at the rate provided by this Act. " Sec. 7. That section four of said Act of March second, nineteen hun- ,,,§°§,,“,§pe§‘{g’d_'°‘”’ dred and one, and sections six, twelve, eighteen, twenty, twenty-one, f_}’¤¤· M rxr, ($50:,14-'>1. twenty-two, twenty-three, twenty-four, twenty-five, Schedule A, mf' 'P` ‘ Schedule B, sections twenty-seven, twenty-eight. and twenty-nine of the Act of June thirteenth, eighteen hundred and ninety-eight, and all amendments of said sections and schedules be, and the same are hereby, re ed. Shi. 8. That all taxes or duties  by section twenty-nine of   """“d’°g` the Act of June thirteenth, eighteen hundred and ninety-eight, and 81*`l<>l&*_·P- 46* Vol amendments thereof, prior to the taking eifect of this Act, shall be 'P' vox. xxxu, yr 1--7