Page:United States Statutes at Large Volume 40 Part 1.djvu/1135

 SIXTY-FIFTH CONGRESS. Sess. 111. GH. 18. 1919. 1117 On cigars made of tobacco, or any substitute therefor, and weighin MX °;’0Bj'gc§,” M more than three pounds per thousand, if manufactured or imported Based uuimil price. to retail at not more than 5 cents each, $4 per thousand; If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $6 per thousand; If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $9 per thousand; If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $12a§er thousand; If manufactured or imported to ret at more than 20 cents each, $15 PGP l$l10l1S8I1(l; (jigamgmg On cigarettes made of tobacco, or any substitute therefor, and we%ghing not more than three poimds per thousand, $3 per thousand; eighing more than three pounds per thousand, $7.20 per thou- S8I1(l. Retail price defined. _ (b) Whenever in this section reference is made to cigars manufactured or imported to retail at not over a certaipdprice each, then in determining the tax to be paid regard shall be h to the ordinary retail plrice of a single cigar. Label ,,,,,,,,,.,,,,,,,,S_ (c) he Commissioner maizby regulation, require the manufacturer or importer to affix to each x, ackage, or container a conspicuous label indicating the clause of tlliis section under which the cigars therein contained have been tax-paid, which must correspond with the tax-paid stamp on such box or container. Clpmttes,etc.,p¤ck- (d) Every manufacturer of cigarettes (including small cigars °¤§0{•}_gt¤§*c¤d- weighing_not more than three pounds per thousand) shall put up all n.s.,SS¤.sm,p.cs<s. the ci arettes and such small cigars that he manufactures or has ¤¤*¤¤¤d· manuiictured for him, and sells or removes for consumption or sale, X,‘}};§§,§_°°· in packages or parcels containing Eve eight, ten, twelve, fifteen sixteen, twenty, twenty-four, forty, fifty, . eighty, or one hundred S,,,,,,p,_ cigarettes each, and shall securely affix to 68(§1 of such packages or parcels a suitable stamp denoting the tax thereon and shall properly cancel the same prior to such sale or removal for consumption or sale under such regulations as the Commissioner, with the approval of the Im I Secretary, shaill prescribe; and all cigarettes imported rom a fore' country shall be packed, stamped, and the stamps canceled in a IE manner, in addition to the import stamp indicating inspection of the customhouse before they are withdrawn therefrom. maurmumi wat;. Sec. 701. (a) That upon all tobacco and snuff manufactured in or °°,;$§gg¤*{;,8 on m___ imported into the United States, and hereafter sold by the manufae- by mnudiima armiturer or importer, or removed for consumption or sale, there shall be "°{§f§,j,,.,c_,_,,,.,',,_,,,,,_ levied, collected, and paid, in lieu of the internal-revenue taxes now ¤ry;¤¢<¤· m imposed thereon by law, a tax of 18 cents per pound, to be paid by “P" `° the manufacturer or importer thereof. p,,c,,,,m_ (b) Section 3362 of the Revised Statutes, as amended, is hereby amended to read as follows: R,,,,u,,emeu,,_ "S1·:c. 3362. All manufactured tobacco shall be put up and prepared iz. s.,Se¤.zms2, was by the manufacturer for sale, or removal for sale or consumption, in ""‘°°"°‘*· packages of the following description and in no other manner: sim einem:. "Al smoking tobacco, snuff, fine-cut chewing tobacco, all cut and ed*’¤1.3¤.p.1¤8,¤m¤¤d— granulated tobacco, all_ shorts, the refuse of fine—cut chewing, which ` as passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, cli pings, cuttings, and sweepinvs of tobacco, and all other kinds of tolhacco not otherwise provided: for, in packages containing one-eighth of an ounce, three-eighths of an ounce, and further packages with a difference between each package and the one next smaller of one—eighth of an ounce up to and including two ounces, and further pack with a difference between each package and the one next smdlier of one-fourth of an ounce up to and including four ounces, and packages of five ounces, six ounces,