Page:United States Statutes at Large Volume 42 Part 1.djvu/315

 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. 287 If manufactured or imported to retail at more than 15 cents each ‘** °g§,g%gf‘ ·”"° and not more than 20 cents each, $12 r thousand; . B8 If manufacturgd or imported to retail at more than 20 cents each, $15 per thousan · On cigarettes made of tobacco, or any substitute therefor, and °"°'°°“’°‘ wei hing not more than three pounds per thousand, $3 per thousand; V§eig7l$£1g more than_three poimds per thousand, $7.20 per thousand. Rem prim d (b) _ enever in this section reference IS made to_ cigars manufac— °°”“°‘ tured or impolrited to retail at (pot ove; ahcplrtiamhpgice esiph, then m determining the tax to e pai regar s a e a to the ordmary retail price of a sigle cigar. _ _ (c) he Commissionigl may, blylregulatulln, require the manufac— I·¤b¤l*¤¤¤**¤m°¤*$· t or importer to a to eac ox pac age or contamer a consgi-gilious label indicating the clause of this section under which the cigars therein contained have been tax-paid, which must correspond “EE>“i§ ““X`p“id§’“?" °“ ?“§’hJ3§§,Z'($§3£’$§‘Sm,u agm weigh ¤¤¤-=~=»·¤~—»»~k- ve man ac urero c - wa. ing not mge than three pounfs er thousand) shall put up all the ag;Qsj>E(*l¤u€*;,_ 33,,2 p_ cigarettes and such small cigars that he Fnanufactures or has manu- ee%;¤§li1a;)a.l09_;0l f t d f him and sells or removes or consumption or sa e, m, j 5_ ‘ ’ ’ pfcklilges cgrparcels conta` five, eigxht, ten, twelve, fifteen,_sixteen, 40 P m twelpty, ctiwegitiy-four, iiortggixgftty, eigl ty, or lpn<;(lE;1é<g;eLlrcl;g1a;;{Sw; Smmm cure a 0 eac 0 suc p ggitaiblldlstdmap diiiioting 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 a proval of the Secretary, ,mp,,,.,,,,,_ shall rescribe; and all cigarettes importedp rom a_ fore? country shall Ee packed, stamped, and the gltamps canceleg in af the maiiner, in addition to the import stamp in eating mspec on o e cus omhouse before they are withdrawn therefrom. _ ,,,,,,,,,,,,,,,,,,,,, ,,,_ Sec. 701. (a) That upon all tobacco and snuff msinulfactplred in or ¥¤¤,·,:¤:(¤;£yg{°?§m mm ' ted t th U `ted States and hereafter sod y the manu- p manufacturer or l!;;Iti)1i··er orlligporlier, lffr removed l°0§‘ 60DS¤1¥1Ptl0¤ of 8%}*% thiii'0 Shan giii see. ms, p. be levied, collected, and paid, in heu of the mternalxevemieggagxes ¢“·*Q.${¤g¤,;:<;,·j·},l7_ “°"” ¥“i§°S°de°h°"°°“ bi T? €§‘LZ1(§1b§ftil2°,£.§Y§’.ZE€m,$‘0? import? tax 0 cen per poun, th f. . ?bll0Section 3362 of the Revised Statutes, as amended by section ’°"“““"”‘· 701 of the Revenue Act of 1918, is re—enacted without change, as f ll : of 3362. All manufactured tobacco shall be put up and pre- §f’q§,‘{f°,,‘},‘,,"f"·;,;,,,’ ,,_ pared by the manufacturer for sale, or removal for sale or consump- 658, ¤¤¤¢¤<¤¤·1¤7- anulated tobacco, all shorts, the refuse of iine·cut chewing, which gras passed through a riddle of thu·ty-six meshes to the sqgare inch, and all refuse sera s clippings, cuttings, and sweepmgs of to acco, and  other kinds ofgtobacco not otherwise provided for, in packages contamin one·eighth of an ounce, three—eighths of an ounce, and further packis with a difference between each pack e and the one next smaller if one—eighth of an ounce up to and incluagng two ounces, and further ack esgwith a difference between each package and the one next §mall8ec_i· of one-fourth of an ounce up to and including four ounces, and ack es of five ounces six ounces, seven ounces, eight ounces, ten gimcelg twelve ounces,) fourteen ounces, and sixteen ounces: mm Provided, 'llhat snuff may, at the_ option of the manufacturer, be pdigt _,,,,,,,,,,,,,,, ,,,, ,,,,,1 “P·?X1f1“dd°’Si td l“ jME;§°?,L‘§’31?.?b£2£0°’§§’?2?$2§cZw§2Ei,.‘§2$"“n0L Wm me- CEVOH. S, 1 . I ’ · t ht. °X$‘ii‘§Z?i€ZZ-‘§1§“,i$ii’§£3§’§d§a%?,t§“§1.»u have pam., 0, marligd -·=···=··~- thereon the manufacturex·’s name and place of manu ac ure, e