Page:United States Statutes at Large Volume 72 Part 1.djvu/1457

 72 S T A T. ]

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

1415

Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale. '•(c) CT(}AKI:TTES.—On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes: "(1) SMALL CIGARETTES.—On cigarettes, weighing not more than 8 pounds per thousand, $4 per thousand until July 1, 1959, and $3.50 per thousand on and after July 1, 1959; "(2) LARGE CIGARETTES.—On cigarettes, weighing more than 3 pounds per thousand, $8.40 per thousand; except that, if more than 014 inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2% inches, or fraction thereof, of the length of each as one cigarette. " (d) CIGARETTE PAPERS.—On each book or set of cigarette papers containing more than 25 papers, manufactured in or imported into the United States, there shall be imposed a tax of 14 cent for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6i/^ inches in length, they shall be taxable at the rate prescribed, counting each 2% inches, or fraction thereof, of the length of each as one cigarette paper. "(e) CIGARETTE TUBES.—On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 1 cent for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 614 inches in length, they shall be taxable at the rate prescribed, counting each 2% inches, or fraction thereof, of the length of each as one cigarette tube. "(f)

IMPORTED TOBACCO PRODUCTS AND CIGARETTE PAPERS AND

TUBES.—The taxes imposed by this section on tobacco products and cigarette papers and tubes imported into the United States shall be in addition to any import duties imposed on such articles. "SEC. 5702. DEFINITIONS.

"When used in this chapter— " (a) MANUFACTURED TOBACCO.—'Manufactured tobacco' means tobacco (other than cigars and cigarettes) prepared, processed, manipulated, or packaged, for removal, or merely removed, for consumption by smoking or for use in the mouth or nose, and any tobacco (other than cigars and cigarettes), not exempt from tax under this chapter, sold or delivered to any person contrary to this chapter or regulations prescribed thereunder. " (b) CIGAR.—'Cigar' means any roll of tobacco wrapped in tobacco. "(c) CIGARETTE.—'Cigarette' means any roll of tobacco, wrapped in paper or any substance other than tobacco. " (d) TOBACCO PRODUCTS.—'Tobacco products' means manufactured tobacco, cigars, and cigarettes. "(e)

MANUFACTURER OF TOBACCO PRODUCTS.—'Manufacturer of

to-

bacco products' means any person who manufactures cigars or cigarettes, or who prepares, processes, manipulates, or packages, for removal, or merely removes, tobacco (other than cigars and cigarettes) for consumption by smoking or for use in the mouth or nose, or who sells or delivers any tobacco (other than cigars and cigarettes) contrary to this chapter or regulations prescribed thereunder. The term 'manufacturer of tobacco products' shall not include— "(1) a person who in any manner prepares tobacco, or produces cigars or cigarettes, solely for his own personal consumption or use; or "(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such w arehouse; or

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