866 EXCISE T AXES Refun d of automob ile accessories tax . None to be made on tax imposed . Vol.43,p.322;Vol .4 2, p.291: Vol.40, p. 1112 . Exceptions. Judgment of court. If in excess of proper amount . On bond for repay- ment by manufacturer, etc., of refund not dis- tributed to dealer . R efund ing tax on au tomob ile acces sori es, repealed . Ante, pp. 30, 16 9, repealed . Cigar packages. R. S., sec. 3392, p. 666, amended . Packages required . Vol. 44, p .88, amend- ed. Punishment for vio- lations . Provisos . Re tail sales from boxes. Number allowed each employee with- out stamps . SEVENTIETH CONGRESS . SEss . I. Cii. 852 . 1928 . SEC . 424. REFUND OF AUTOMOBILE ACCESSORIES TAX . (a) No refund shall be made of any amount paid by or collected from any manufacturer, producer, or importer in respect of the tax imposed by subdivision (3) of section 600 of the Revenue Act of 1924, or subdivision (3) of section 900 of the Revenue Act of 1921 or of the Revenue Act of 1918, unless either- (1) Pu rsuant to a judgme nt of a cour t in an actio n duly begun prior to April 30, 1928 ; or (2) It is est ablish ed to the sa tisfac tion of the C ommiss ioner that such amount was in excess of the amount properly payable upon the sale or lease of an article subject to tax, or that such amount was not collected, directly or indirectly, from the pur- chaser or lessee, or that such amount, although collected from the purchaser or lessee, was returned to him ; or (3) The Commissioner certifies to the proper disbursing officer that such manufacturer, producer, or importer has filed with the Commissioner, under regulations prescribed by the Commissioner with the approval of the Secretary 2 a bond in such sum and with such sureties as the Commissioner deems necessary, conditioned upon the immediate repayment to the United States of such portion of the amount refunded as is not distr ibute d by such manu factu rer, prod ucer, or impor ter, within six months after the date of the payment of the refund, to the persons who purchased for purposes of consumption (whether from such manufacturer, producer, importer, or from any other person) the articles in respect of which the refund is made, as evidenced by the affidavits (in such form and contain- ing such statements as the Commissioner may prescribe) of such purchasers, and that such bond, in the case of a claim allowed after February 28, 1927, was filed before the allowance of the claim by the Commissioner . (b) The second proviso under the heading " Internal Revenue " in section 1 of the First Deficiency Act, fiscal year 1928, and the second proviso of the fourth paragraph under the heading " Internal Reve nue Serv ice " in section 1 of the Treasury and Post Office Appropr iation Act f or the fisca l year 1929, are re pealed . SEC . 425 . CIGAR PACKAGES . (a) Section 3392 of the Revised Statutes, as amended, is amended to read as follows " SEC. 3392 . All cigars weighing more than three pounds per thou- sand shall be packed in boxes not before used for that purpose con- taining, respectively, three, five, seven, ten, twelve, thirteen, twenty, twenty- five, fifty, one h undred , two hundred , two hundre d and fifty, or five hundred cigars each ; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in ea ch box, r espective ly, or wh o falsely brands a ny box, o r affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than $1,000 and be imprisoned not more than two years : Provided, That nothing in this section shall be construed as preventing the . sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law : Provided further, That each employee of a manufacturer of cigars shall be permitted to use, for personal cons umpti on an d for exp erime ntal purp oses, not to e xceed twen ty- one cigars per week without the manufacturer of cigars being required to pack the same in boxes or to stamp or pay any internal-
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