CODIFICATION OF INTERNAL REVENUE LAWS States marshal, or to any other Government officer making such sale for the benefit of the United States, without making pay- ment for said stamps so used or delivered; and any revenue col- lector using or furnishing stamps in manner as aforesaid, on pre- senting vouchers satisfactory to the Commissioner shall be allowed credit for the same in settling his stamp account with the De- partment. (e) ErrPTim PAcKAGEs. -Whenever any stamped box, bag, vessel, wrapper, or envelope of any kind, containing tobacco or snuff, is emptied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be. (f) ABSENCE OF STAMPS. - The absence of the proper stamp on any package of manufactured tobacco or snuff shall be notice to all persons that the tax has not been paid thereon, and shall be prima facie evidence of the nonpayment thereof. (g) CRoss REFERENCES.- IMPORTED TOBACCO AND SNUFT.-For stamps in case of imported to- bacco or snuff, see section 2130 (a). REDEMPTION OF STAMPS.-For redemption of stamps, see sections 2198 and 3304. GENERAT STAMP PBoVISIoNs.-For general provisions relating to stamps, see subchapter A of chapter 28. SEC. 21046 SALES OF TOBACCO. (a) LIMITATION AS TO PACKAGES.- No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail dealers from the packages authorized by section 2100. (b) LIMITATION ON DEALERS IN LEAP TOBACCO.- For restrictions on sales and shipments by dealers in leaf tobacco to manufacturers of tobacco, see section 2059. (c) SALES OF LEAF TOBACCO TO CIGAR MANUFACTURERS. - For authority of licensed manufacturers of cigars and cigarettes to purchase leaf tobacco from other registered manufacturers or reg- istered dealers in small quantities, see section 2040. Part II-Cigars and Cigarettes SEC. 2110. CLASSIFICATION. (a) CIaARs.- Al l rolls of tobacco, or any substitute therefor, wrapped with tobacco shall be classed as cigars. (b) CIGARETrEs.- Al l rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes. SEC. 2111 . PACKAGES. (a) SIZE.- (1) CIGAAR.- Al l cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that pur- pose containing, respectively, three, five, seven, ten, twelve, thirteen, twenty, twenty-five, fifty, one hundred, two hundred, two hundred fifty, or five hundred cigars each. (2) CIGARETrES AND SMALL CIGARS.-Every manufacturer of cig- arettes (including small cigars weighing not more than three pounds per thousand) shall put up all the cigarettes and such small cigars that he manufactures or has manufactured for him, and sells or removes for consumption or sale, in packages or parcels contain- ing five, eight, ten, twelve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one hundred cigarettes each. (3) EXCEPTION IN CASE OF CIGARS OR CIGARETTES FOR EXPORT.- Cigars or cigarettes packed expressly for export, and which shall be exported to a foreign country under the restrictions and regula- tions prescribed by the Commissioner, and approved by the Secre- tary, shall be exempt from the provisions of this subsection. 230
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