Page:United States Statutes at Large Volume 40 Part 1.djvu/1136

 1].18 SIXTY—FIFTH CONGRESS. Sess. III. Ch. 18. 1919. TAX °§0B‘j'§c{)‘f’ AND seven ounces, eight ounces, ten ounces, twelve ounces, fourteen ,,,0,,,m ounces, and sixteen ounces: Provided, That snuff may, at the op- Adamqmi for mm. tion of the mgnufacturer, be pig; up in bladders and in jars containin not excee in twent oun . W°°d€° pa°kag"‘  cavendiili §;ig,}ltfi)d gswist tobaqpo, in wooden packages not . excee i two un oun net weig t. Mmmg’“°' "Andn%very such wod)den package shall have printed or marked thereon the manufacturers name and place of manufacture, the Pmm registered number of the manufactory, and the gross weight, the sxpmémepua. tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply BuD,S,,,m,pmq,m, to tobacco and snuff trlaggiorted in bond for exportation and actugggér Eg¤3g_;tt¤ w ally exported: And pr ed further, That Eerique tobacco, snuff um"' Hour, fine-cut shorts, the refuse of fine·cut c ewing tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manu- _ facturer dire<;-thy to another manufacturer, or for export, under such Mmm, for comm restrictions, es, and regulations as the Commissioner of Internal es. Revenue may prescribe: And gvgwvided further, That wood, metal, paper, or other materials may usedseparately or in combination or packing tobacco, snuff, and cigars, under such regulations as mmm ,mm_ d the ommissioner of Internal Revenue may estabhsh." smcreamaa. pm Sec. 702. That upon all the articles enumerated in section 700 or 701, which were manufactured or imported, and removed from factory or customhouse on or prior to the date of the passage of this Act, and upon which the tax  by existing law has been paid, and which are, on the dag after e passage of this Act, held by anyegerson Empum  intended for s e, there   be levied, assessed, collec_, and paid a floor tax equal to the d1Eerence between (a) the tax imposed y this Act upon such articles according to the class in which they 4,,,,, p_ 3,,, are placed by this title, and (bl the tax imposed upon such articles C, M a S d by existing law other than section 403 of the Revenue Act of 1917. msg? p W an Sec. 703. That there shall be levied, collected, and paid, in lieu of ,haT,’}‘m‘§,,"f,fc$,§;’I;’j;f°” the taxes imposed by section 404 of the Revenue Act of 1917, upon cigarette paper made up into packages, books, sets, or tubes, made up in or  into the United States and hereafter sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes) the following taxes, to be paid by the manufacturer or importer: On each pac age, book, or set, containing more than twenty-five but R“°°°‘ not more than fifty lpapers, Q cent; containing more than fifty but not more than one undred papers, 1 cent; containing more than one hundred papers, Q cent for each fift papers or fractional part tgereog ; and upon tubes, 1 cent for each fifty tubes or fractional part t ereo. ¤a`li°u$$s`ibi°bym“”` Every manufacturer of cigarettes urchasing any cigarette paper B°"‘ '°‘*‘““"’· °‘°- made up into tubes (a) shall give bond) in an amount and with sureties satisfactory to the Commissioner that he will use such tubes in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by this section, and (b) shall keep such records and render imderoath such retums as the Commissioner finds necessary to show the disposition of all tubes purchased or imported by such manu- ,1%,,0Mcm facturer of cigarettes. _ _ _ pemi ss, p. iw, ye- Sec. 704. That section 35 of the Act entitled "An Act t0pr0Y1d6 ‘ revenue, egualize duties and encourage the industries of the United States, an for other purposes," approved August 5, 1909, be, and IS Deaiem hereby, repealed, to take effect April 1, 1919. R_s_,s€c_33w,,,_657, That section 3360 of the Revised Statutes be, and is hereby, mmm amended to read as follows: