Page:United States Statutes at Large Volume 68A.djvu/745

 CH. 5 2—TOBACCO AND MANUFACTURES

705

CHAPTER 52—TOBACCO, CIGARS, CIGARETTES, AND CIGARETTE PAPERS AND TUBES •,• f '!<= ' ' J ^'

SUBCHAPTER A. Definitions; rate and payment of tax; exemption from tax; and refund and drawback of tax. SUBCHAPTER B. Qualification requirements for manufacturers of articles and dealers in tobacco materials. SUBCHAPTER C. Operations by manufacturers of articles. SUBCHAPTER D. Operations by dealers in tobacco materials. SUBCHAPTER E. Records of manufacturers of articles and dealers in tobacco materials. SUBCHAPTER F. General provisions. SUBCHAPTER G. Fines, penalties and forfeitures.

Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax ? 1: ^ •*" ' >-':'' j:

Sec. Sec. Sec. Sec. Sec. Sec. Sec.

5701. 5702. 6703. 5704. 5705. 5706. 5707.

Rate of tax. Definitions. Liability for tax and method of payment. Exemption from tax. Refund or allowance of tax. Drawback of tax. Floor stocks refund on cigarettes.

SEC. 5701.

BATE OF TAX.

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(a) TOBACCO.—On tobacco, manufactured in or imported into the United States, there shall be imposed a tax of 10 cents per pound. (b) CiGAES.—On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) SMALL CIGARS.—On cigars, weighing not more than 3 pounds (2) LARGE CIGARS.—On cigars, weighing more than 3 pounds per , thousand; (A) If removed to retail at not more than 2J^ cents each, $2.50 per thousand; ' (B) If removed to retail at more than 2)^ cents each and not ' more than 4 cents each, $3 per thousand; ' (C) If removed to retail at more than 4 cents each and not more than 6 cents each, $4 per thousand; • (D) If removed to retail at more than 6 cents each, and not more than 8 cents each, $7 per thousand; l (E) If removed to retail at more than 8 cents each and not more than 15 cents each, $10 per thousand; (F) If removed to retail at more than 15 cents each and not more than 20 cents each, $15 per thousand; (G) If removed to retail at more than 20 cents each, $20 per thousand. In determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market.
 * per thousand, 75 cents per thousand;

§ 5701(b)

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