The sun., 1919-02-07
Title VH.-Tax on Cigars, To.
bacco and Manufactures
Thereof.

Sec. 700. (a) That upon cigars and
cigarettes manufactured In or Imported
into the United States there shall be
levied, collected. and paid under the
provisions Of existing law, in lieu OF
the internal revenue taxes now imposed
thereon by law. the following taxes:
On cigars, $3.50 per thousand;
On cigars made OF tobacco. or any
substitute therefor. retailing at not more
than cents each. 81 per thousand
If manufacturer or imported to retail
at more than cents each and not more
than s cents each. Sc per thousand;
IL manufactured or imported to retail
at more than cents each and not more
than Is cents each. 50 per thousand;
II manufactured or imported to sell
at more than Is cents each and not
more than 20 cents each. sig per thou
sand.
II manufactured OF imported TO re-
tail at more than 20 cents each, SIS
per thousand:
On cigarettes weighing not more than
three pounds per thousand, SO per thou
sand
Weighing more than three pounds per
thousand. 1870 per thousand.
90 Whenever In this section refer
ence is made to cigars manufactured
or imported to retail at not over a GER
tain price each. then in determining the
tax to be paid regard shall be had to
the ordinary retail price OF a single
cigar.
(c) The Commissioner may require
the manufacturer or importer to affix to
each box or package a conspicuous label
indicating the clause Of this section I'M
der which the cigars therein contained
nave been tax-paid. which must CORE
spond with the tax-paid stamp on such
box or oontainer.
td) Every manufacturer OF cigarettes
shall put UP all the cigarettes and such
small cigars that he manufactures in
packages or parcels containing five,
eight. ten. twelve. fifteen. sixteen. TWEEN
ty. twenty-four, forty. fifty. eighty. or
one hundred cigarettes each. and shall
securely affix to each OF such packages
a suitable stamp denoting the tax
thereon.
Sec. 7ol. (a) That upon all tobacco
and snuff manufactured In or importe ed
into the United States there shall be
levied a tax of IS cents per pound, to
be paid by the manufacturer or importer
thereof.
(b) Provides for amendment Of sec.
ton 1882 OF the Revised Statutes:
Sec. ZOE. That upon all the articles
enumerated IN section IVO or IOl there
shall be levied floor tax equal to the
difference between (a) the tax imposed
by this act upon sucn articles according
to the class In which they are placed
BY this title, and OBJ the tax imposed
upon such articles by existing law other
than section 400 OF the avenue act
of 1917.
Sec. 700. That there shall be levied,
in lieu OF the taxes imposed by section
404 OF the revenue act OF 1917, upon
cigarette paper made up into packages,
books. sets or tubes, the following taxes
to be paid by the manufacturer or i'm
proter; on each package, book or ret
containing more than twenty-five but
not more than fifty papers one-half
cent; containing more than fifty but
NOT more than one hundred papers one
cent; containing more than one hundred
papers one-half cent for each fifty pa
pers or fractional part thereof. and
upon tubes one cent for each fifty tubS5
or fractional part thereof.
Section POI provides that section 35
OF the revenue act OF August 5, 1909.
be repealed, to take affect April /. 1919.
and for an amendment to section 1850
of the Revised Statutes.