Page:United States Statutes at Large Volume 53 Part 1.djvu/229

 TOBACCO, SNUFF, CIGARS, AND CIGARETTES 219 Sec. 2193. Record of manufacturers. Sec. 2194. Records, statements, and returns. Sec. 2195. Rules and regulations. Sec. 2196. Other laws applicable. Sec. 2197. Territorial extent of law. Sec. 2198. Redemption of stamps on packages withdrawn from market. Sec. 2199. Cross references. CHAPTER 15-TOBACCO, SNUFF, CIGARS, AND CIGARETTES SUBCHAPTER A-RATE AND PAYMENT OF TAX SEC. 2000. RATE OF TAX. (a) TOBACCO AND SNuFF. -Upon all tobacco and snuff manufac- tured in or imported into the United States, and sold by the manu- facturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes: (1) SNuri.- On snuff, manufactured of tobacco or any substi- tute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of 18 cents per pound. (2) TOBACCO. -On all chewing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be con- sumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of 18 cents per pound. The tax imposed by this subsection shall be in addition to any im- port duties imposed upon imported tobacco and snuff. (b) SNmuF FLouR.- -Snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff. (c) CIGARS AND CIGARETTrr.- Upon cigars and cigarettes manufac- tured in or imported into the United States, which are sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes: (1) CIaRns. - On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, 75 cents per thousand; On cigars made of tobacco, or any substitute therefor, and weigh- ing more than three pounds per thousand, if manufactured or im- ported to retail at not more than 5 cents each, $2 per thousand; If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $3 per thousand; If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $5 per thousand; If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $10.50 per thousand; If manufactured or imported to retail at more than 20 cents each, $13.50 per thousand; Whenever in this paragraph reference is made to cigars manu- factured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordi- nary retail price of a single cigar in its principal market. (2) CIaARETrEs. -On cigarettes made of tobacco, or any substi- tute therefor, and weighing not more than three pounds per thou- sand, $3 per thousand;

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