Page:United States Statutes at Large Volume 43 Part 1.djvu/348

SIXTY-EIGHTH CONGRESS. Ssss. I. Ch. 234. 1924. 317 determining the tax to be paid regard shall be had to the ordinary Mx °N <¤¤e¤¤ AND retail price of a single cigar. T°“°°°‘ (c) The Commissioner may, by regulation, require the manufac- L°b°"°°‘“'°°‘ turer or importer to atlix to each box, package, or container a conspicuous label indicating the clause of this section under which the cigars therein contained have been tax-paid, which must correspond with the tax-paid stamp on such box or container. {(1) Every manufacturer of cigarettes (including small cigars !oiiPgi ,e5?1g:t!:;?dmd weighing not more than three pounds per thousand) shall put up D°m°$“°· all the cigarettes and such small cigars that he manufactures or has V°*·‘°· P- Immanufactured for him, and sells or removes for consumption or sale, in packages or parcels containing five, eight, ten, twelve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one hundred cigarettes each, and shall securely aiiix to each of such packages or S°°“‘¥’°· parcels a suitable stamp denoting the tax thereon and shall properly cancel the same prior to such sale or removal for consumption or sale under such regulations as the Commissioner, with the approval I of the Secretary, shall prescribe; and all cigarettes importedp from mp°r°°d' a foreign country shall be packed, stamped, and the stamps canceled in a. like manner, in addition to the import stamp indicating inspection of the customhouse before they are withdrawn therefrom. C (e) Section 3392 of the Revised Statutes, as amended, is amended re t° ddd °S f(§]i°l$'1.i mg 11 1, a M M so. 33 . ci rs weig more t an t ree poun s er R_S_f"°‘{'°° _ thousand shall be packdd in boxes not before used for that purplise ¤¥Q$3d§§?c ;;2'p G? containing, respectively, three, five, seven, ten, twelve, thirteen, ea. ’°' ’°m°° ` twenty-five, fiftg, one hundred, two hundred, two hundred and fifty, _ or five hundre cigars each; and every person who sells, or offers ,,,P'},‘§',f,,‘§"°,‘}f,},°'$ for sale, or delivers, or offers to deliver, any cigars in any other b°¤¤¤· M 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 ut in each box, respectively, or who falsely brands any box, or ailixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more mum than $1,000 and be imprisoned not more than two years: Provided, nmu nina. That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped, and Number mowed bran ed in the manner prescribed by law: Provided further, That mn empxoya was- ‘ each employee of a manufacturer of cigars shall be permitted to use, °“°‘°“““"’ °‘°‘ for personal consumption and for experimental purposes, not to exceed twenty-one cigars per week without the manufacturer of cigars being uired to pack the same in boxes or to stamp or pay any internr;.ll·revenue tax thereon, such exemption to be allowed under such_ and regulations as the Secretary of the Treasury may prescri . uhmmd Sec. 401. (a) U n all tobacco and snuff manufactured in or w:¤i;¤:4d1¤¤¤1f{;]° 1:0; imported into the ignited States, and hereafter sold by the manu- by mllaliiyiilactder or facturer or importer, or removed for consumption or sale, there shall “’§’f’§f§;,c_&68,p_,5,_ be levied, collected, and paid, in lieu of the internal-revenue taxes ¤¤{;;¤,¤¤4g'~ W now imposed thereon by section 701 of the Revenue Act of 1921, a tax °` ' gf 18 gents per pound, to be paid by the manufacturer or importer » ereo . 1, , (b) Section 3362 of the Revised Statutes, as amended by section 701 of the Revenue Act of 1918, is re-enacted without change, as follows: H . " Sec. 3362. All manufactured tobacco shall be put up and pre- 12. s., see aim p- pared by the manufacturer for sale, or removal for sale or consump- °5ii¤ii°4in°Q°i»ld`mv. tion, in packages of the followi description and in no other manner: Sim mm “All smoking tobacco, snuii':1§ne—cut chewing tobacco, all cut and V°l·w•PJu7• granulated tobacco, all shorts, the refuse of line-cut chewing, which