Page:United States Statutes at Large Volume 43 Part 1.djvu/349

 318 SIXTY—EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. Mr 0N CIGARS AND has passed through a riddle of thirty-six meshes to the square inch, T°B"°°°` and all refuse scraps, clippings, cuttings, and sweepings of tobacco, and all other kinds of tobacco 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 includ1ng two ounces, and further packages with a difference between each package and the one next smaller of one—fourth of an ounce up to and including four ounces, and packages of five ounces, six ounces, seven . ounces, eight ounces, ten ounces, twelve ounces, fourteen ounces, and ,i>5°iifiii$m1 for mus. sixteen ounces: Provided, That snuff may, at the option of the manufacturer, be put up in bladders and in ]ars containing not exceeding twent ounds. . W°°d°° p°°k°g°S` "Ali gavendish, plug, and twist tobaclco, in wooden packages not _ exceedinrr two hundre ounds net wei t. M"mg’°°°` “And {Every such woolden package sliall have printed or marked thereon the manufacturer’s name and place of manufacture, the _ registered number of the manufactory,_and the gross weight, the I,’§‘{$’$·,,,,,,,,,t,,d_ tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply Bu1kSa,es0,pBr,quB to tobacco and snuff transported in bond for exportation and actu— ae., to maauacmmsi ally exported: And provided further, That perique tobacco, snuff ‘"“‘°""“" flour, fine-cut shorts, the refuse of fine—cut chewing tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manufacturer, or for export, under such M .1 mr mm restrictions, rules, and regulations as the Commissioner of Internal mmm. Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the _ d Commisioner of Internal Revenue may establish.” ,,,€,§f""°°" mmm Sec. 402. There shall be levied, collected, and paid, in lieu of the TM ¤¤ S¤*°S°° $§‘°’ taxes imposed by section 703 of the Revenue Act of 1921, upon than manufacture _ _ v¤1.·s2,p.2sB,¤m¤¤d· cigarette paper made up mto packages, books, sets, or tubes, made °d‘ up in or imported into the United States and hereafter sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), mm the following taxes, to be paid by the manufacturer or importer: On each pac age, book, or set containing more than twenty-fi)ve but not more than fifty paipers, Q cent; containing more than fifty but not more than one un red papers, 1 cent; containing more than one hundred papers, Q cent for each fifty apers or fractional part tgereoig and upon tubes, 1 cent for each fifty tubes or fractional part t ereo . m,$,‘,§’,,c‘§{,,,§°°‘_ by Every manufacturer of cigarettes purchasing any cigarette paper B°¤**· °‘°·· '°°“"°d· inade pppnao tulies xi) Shall give bondlintzip ampfint and lwithbsure ies sa is ac ory o e ommissioner a e Wl use suc tu es in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by this section, and Sp) shall keep such records and render under oath such returns as the Commissioner finds necessary to show the disposition of all tubes purchased or imported by such L,,,,,,b,m,_ manufacturer of c1garettes. _ R_S_,Se,_3_,6,,,,,_6,,, Sec. 403. Section 3360 of the Revised Statutes, as amended by ¤¤¤¤¤¤¤¤- section 704 of the Revenue Act of 1918, is amended to read as Dm,,,,,_ follows : Nom, 0, ,,u,,m.,,,,,,, “Sec. 3360. (ai E_very dealer in leaf tobacco shall file with the and, if in a city, the street and number of the street, where his business is to be carried on, and the exact location of each place where
 * >¤`%l;j<?,0i*;jf¤1fy,{f¤¤*¤*· collector of the district in which his business is carried on a statever 4z,p.zsa. mentin duplicate, subscribed under oath, setting forth the place,