Page:United States Statutes at Large Volume 36 Part 1.djvu/134

 110 SIXTY-FIRST CONGRESS. Sess. I. Ch. 6. 1909. manufactures or has manufactured for him and sells or removes for consumption or use, in packages or parcels containing five, eiglht, ten, fifteen twenty, fifty or one hun red cigarettes each, and s all securely affix to each 0 said dpackages or parcels a suitable stamp denoting the tax thereon, an shall proper y cancel the same prior to such sale or removal for consumption or use, under such regula- I¤P°’*°"°’¤*'°‘“**· tions as the Commissioner of Internal Revenue shall uprescrrbe; and all cigarettes imported from a foreign country sh 1 be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house before they - are withdrawn therefrom." _ P cm Sec. 33. That section thirty-three hundred and mnety-four of the amended. ° Revised Statutes of the United States, as amended, be, and the same v°l‘32'“°7‘ is hereby amended so as to read as follows: · 0*8*** NSec. 3394. U on cigars and cigarettes which shall be manufactured and soldp or removed for consumption or sale, there shall be assessed and collected the following taxes, to be paid l;y the manufacturer thereof: On cigars of all descriptions made o tobacco or any substitute therefor and weighing more than three pounds per thousand, three dollars per thousan ; on cigars, made of tobacco, or an substitute therefor, and weighing not more than three pounds www- per thousand, sevent —five cents per thousand; on cigarettes, made‘ of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, three dollars and sixty centsiper thousand;_on cigarettes, made of tobacco, or any substitute the or, and weighing not more than three pounds per thousand, one dollar and twenty-, g*’°¤*{- ,.°n_ Eve cents per thousand: Prmried, That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars; V and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes. °,StQ*;”P° *°"*°"¤*° "And the Commissioner of Internal Revenue, with the approval ` of the Secretary of the Treasury, shall provide dies and stamps for cigars weighing not more than three pounds pler thousand; and for gcgoégimmm cigarettes at the rates of tax imposed by t is section: Provided, That such stamiips shall be in denominations of five, eight, ten, fifteen, twenty, tly, and one hundred; and the laws and regulations governing the pac ·ing and removal for sale of cigarettes, and the aiiixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three fpounds per thousand. ,,,§;§:,'gf‘°¤$ °“ °" ‘No packages of manufactured tobacco, snu, cigars, or cigarettes, prescribed by law, shall be permitted to have acked in, or attached to, or connected with, them, nor affixed to, brandbd, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, · or ( ependent upon, the event of a lottery, nor any indecent or immoral ,_§ggf·¤m°¤*'°"’*‘* picture, representation, print, or words; and an violation of the provisions of this paragraph shall subject the offender to the penalties R-Sense-3456.n-684- and punishments provided by section thirty-four hundred and fiftvsix o the Revised Statutes. " ' I“‘”“°°°J“" LM"' Sec. 34. That the provisions of sections thirtv, thirty-one, thirty- two, and thirty-three of this Act shall not take effect until July first, _ I nineteen hundred and ten. ,,_§,f“§,§}‘“;‘§,‘{,§‘,§,‘j{"{‘,, Sec. 35. That unstcmmed leaf tobacco in the natural leaf, in the mx- hand, and not manufactured or altered in any manner, raised and grown in the United States,_shall not be subject to any internalrevenue tax or charge of any kind whatsoever, and it shall be lawful for Pm, anycperson to buy and sell such unstemmed tobacco in the leaf, in the pc,.,%'§,°g, ,,0, fam- han ,wrth0ut payment Of tax of any kind: Provided, That any rson, g;;¤g;g;¤gggij,gg_*· other than the farmer or fproducer of leaf tobacco, who sell; leaf ’ tobacco to manufacturers o tobacco, snuff or cigars shall be deemed R¤<1¤i¤¤¢¤*¤ and considered a dealer in leaf tobacco, and become subject to all the