Page:United States Statutes at Large Volume 44 Part 2.djvu/128

 88 SIXTY~NIN TH CONGRESS. Sass. I. CH. 27. 1926. M °¤ °*°**¤ *1*** sixteen, twent twent ·four, fort, H , ` hty, or one hundred !°”°°°` cigaargeittes eachigand shglli  ez}: of sxéchhpackages pr BMW- ar sa suitao e stam. enoting tax n an s a proper y gancel the same priorrto suchsale or removal for consumption or sale under such s as the (}omm&oner, with the apgréoval ‘"“"°"°“‘ of the Secretary, prescribe; and all cigarettes imported m a foreign country   packed, stamped, and the stamps canceled in a ke manner, rn addrtron to the import stamp indicating inspec- tion of the customhouse before the are withdrawn therefrom. Ci“""" (e) Section 3392 of the Revised Statutes, as amended, is re-enacted §¤°lg*¢°:w’°¤g,_*.},§,°_d·p_ wliigiii 3392?8AllS i(  weighing more than three pounds per me/,`a¤¤€¤d¤<i. thousand shall be pac in boxes not before used for t at {purpose "`1‘ ‘°’ °' S"' containing, respectively, three, tive, seven, ten, twelve, irteen, twenty-five, fift, one hundred, two hundred, two hundred and fifty, r¤¤s¤me¤um· vie or five hundrecf cigars each; and every person who sells, or oifers ”*“°“°· flor sale, or dagivers, or pgcrsdto de§:§r,0;nylpigars any oth); form taninnew xesasa ve escri, _wo inan xany cigars in excess of or less than the number iprlidfided by law to be put in each box, respectively, or who false y brands any box, or affixes a stamp on ?1y box denoting a less amount of tax tha that Mau rec§uired by law, sh be fined for each offense not more than msu `sw mm an be imprisoned not more than two years: Pmvided, That nothing b°‘°°‘ in this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped, and branded w§,“*§,}{g{0y;Q‘Q§§f,$ in the manner prescribed by law: romded furtlner, That each suc ¤¤»¤w¤. ew- employee of a manufacturer of cigars shall be permitted to use, for personal consumption and for experiments. purposes, not to exceed twenty-one cigars per week without the manufacturer of cigars being required to pack the same in boxes or to stamp or pa§ any internal-revenue tax thereon, such exemption to be allowe under such rules and regulations as the Secretary of the Treasury ma prescribe.” E“°°°"°"‘“°"“” {gf) {his section sl}all1 tal: effect on the expiration of 80 days a rt e enactmento t is ct. bu"¤§g‘;‘,j{;";§,‘§,§{’f’ ‘°‘ Sno. 401. (a) U%n all tobacco and snuff manufactured in or Tuff ¤¤ we Jp; imported into the nited States, and hereafter sold by the manu- um °r facturer or importer, or removed for consumption or sale, there ,,,,{‘·,,,f,’,,;,,,’§$,°,,_3“°8· *’· shall be levied, collected, and paid, in lieu of the internal-revenue W1- 43, r· 317- taxes now imfposed thereon by section 401 of the Revenue Act of 1924, a tax oh 18 céents per pound, to be paid by the manufacturer or im rter t ereo . 701 of the Revenue Act of 1918 is amended to read as follows: §f"‘g‘ff°§,°f"§;,,,,_ ,,_ "Snc. 8362. All manufactured tobacco shall be put up and pre- 65% ¤¤¤¢¤¤¤¤- pared by the manufacturer for sale, or removal for sale or con- sumption, in packages of the following description and in no other manner: S""“ ““°"°d‘ "A11 smoking tobacco, snuff fine-cut chewin tobacco, all cut and s1`l°M3`p`m’ mm} ranulated tobacco, all shorts; the refuse of firimut chewing, which has passed through a riddle of thirty—six meshes to tlé square inch, and all refuse scraps clippings, cuttings, and swee ings of tobacco, and all other kinds of tobacco not otherwise provided) for, inpackages containing one-eighth of an ounce, three·e1ghths of an ounce, and further packages with a difference between each packa and the one next smaller of one·eighthvof an ounce up to and incldding two ounces, and further packages with a difference between each package and the one next smaller of 0ne—fourth of an ounce up to and in- cluding four ounces, and further packages with a difference between
 * "‘“‘“‘°‘· (b)p0Section 8362 of the Revised Statutes as amended b section