TOBACCO, SNUFF, CIGARS, AND CIGARETTES 231 (b) MATERIAL.- Wood, metal, paper, or other materials may be used separately or in combination for packing cigars or cigarettes, under such regulations as the Commissioner may establish. (c) ENCLOSURES AND DESIGNS.- No package of cigars or cigarettes prescribed by law, shall be permitted to have packed in, or attached to, or connected with, them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the pro- visions of this subsection shall subject the offender to the penalties and punishments provided by section 2180 (1). (d) LABELS. - (1) INDICATING COMPLIANCE WITH LAW.- Every manufacturer of cigars shall securely affix, by pasting on each box containing cigars manufactured by or for him, a label, on which shall be printed, be- sides the number of the manufactory and the district and State in which it is situated, these words: "NOTICE. -The manufacturer of the cigars herein contained has complied with all the requirements of law. Every person is cau- tioned not to use either this box for cigars again, or the stamp there- on again, nor to remove the contents of this box without destroy- ingsaid stamp, under the penalties provided by law in such cases." Cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations pre- scribed by the Commissioner, and approved by the Secretary, shall be exempt from the provisions of this subsection. Cigarettes shall be held to be cigars under the meaning of paragraph (1) of this subsection. (2) INDICATING CLAUSE UNDER WHICH TAX PAID. -The Commis- sioner may, by regulation, require the manufacturer or importer to affix to each box, package, or container a conspicuous label in- dicating the clause of section 2000, under which the cigars therein contained have been tax-paid, which must correspond with the tax- paid stamp on such box or container. (e) FACTORY BRAND. - (1) REQUIREMENT.- Every box of cigars or cigarettes shall be- fore removal from any manufactory or place where cigars or cig- arettes are made have stamped, indented, burned, or impressed into each box, in a legible and durable manner, the number of the cigars or cigarettes contained therein, the number of the manufactory, and the number of the district and the State. (2) EXCEPTION IN CASE OF EXPORT PACKAGES. -Cigars or ciga- rettes packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner, and approved by the Secretary, shall be ex- empt from the provisions of this subsection. (f) EXEMPTION IN CASE OF CIGARS OR CIGARETTES USED BY EM- PLOYEES.- Each employee of a manufacturer of cigars or cigarettes shall be permitted to use, for personal consumption and for experi- mental purposes, not to exceed twenty-one cigars or cigarettes per week without the manufacturer of cigars or cigarettes being required to pack the same in boxes or to stamp or pay any internal revenue tax thereon, such exemption to be allowed under such rules and regula- tions as the Secretary may prescribe. SEC. 2112 . STAMPS. (a) AFFIxING AND CANCELNG. - (1) MODE.- (A) CIGARErrTE AND SMALL CIGARS. -Every manufacturer of cigarettes (including small cigars weighing not more than three pounds per thousand) shall securely affix to each of the pack-
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