deemed the act, omission, or failure of such association, partnership, or corporation as well as that of the person. SEC. 1933. REPORTS OF SECRETARY OF AGRICULTURE. The Secretary of Agriculture is directed to publish from time to time the results of investigations made in pursuance of this chapter. SEC. 1934. OTHER LAWS APPLICABLE. The provisions of the internal revenue laws of the United States, so far as applicable, including section 3615 of this title, shall be extended, and made to apply, to this chapter. SEC. 1935. OPERATION OF STATE LAWS. The payment of any tax levied by this chapter shall not exempt any person from any penalty or punishment now or hereafter provided by the laws of any State for entering into contracts of sale of cotton for future delivery, nor shall the payment of any tax imposed by this chapter be held to prohibit any State or municipality from imposing a tax on the same transaction. TABLE OF CONTENTS CHAPTER 15.-TOBACCO, SNUFF, CIGARS, AND CIGARETTES SUBCHAPTER A-RATE AND PAYMENT OF TAX Sec. 2000. Rate of tax. Sec. 2001. Taxpayer. Sec. 2002. Payment of tax. Sec. 2003. Cross references. SUBCHAPTER B-MANUFACTURERS, DEALERS, AND PEDDLERS PART I-DEFINITION AND REQUIREMENTS OF TOBACCO AND SNUFF Sec. 2010. Definition. Sec. 2012. Statement. Sec. 2013. Bond. Sec. 2014. Certificate. Sec. 2015. Sign. Sec. 2016. Factory number. Sec. 2017. Inventory. Sec. 2018. Books. Sec. 2019. Monthly abstracts. Sec. 2020. Cross reference. PART II-DEFINITION AND REQUIREMENTS OF CIGAR AND CIGARETTE Sec. 2030. Definition. Sec. 2031. Registration. Sec. 2032. Statement. Sec. 2033. Bond. Sec. 2034. Sign. Sec. 2035. Factory number. Sec. 2036. Inventory. Sec. 2037. Books. Sec. 2038. Monthly abstracts. MANUFACTURERS Sec. 2039. Additional requirements on cigarette manufacturers purchasing cigarette tubes. Sec. 2040. Purchases of leaf tobacco from other manufacturers or dealers. PART III-DEFINITION AND REQUIREMENTS OF DEALERS IN LEAF TOBACCO Sec. 2050. Definition. Sec. 2051. Registration. Sec. 2052. Statement of location of business and places of storage. Sec. 2053. Bond. Sec. 2054. Certificate and number. Sec. 2055. Inventory. Sec. 2056. Records and invoices. Sec. 2057. Monthly reports. Sec. 2058. Demand statement of sales. Sec. 2059. Restrictions on sales or shipments. Sec. 2060. Tax for violating sections 2057 and 2059. PART IV-DEFINITION AND REQUIREMENTS OF PEDDLERS OF TOBACCO SUBCHAPTER C-PACKING, STAMPING, AND SELLING REQUIREMENTS Sec. 2100. Packages. PART I-TOBACCO AND SNUFF Sec. 2101. Tobacco in bulk. Sec. 2102. Snuff flour. Sec. 2103. Stamps. Sec. 2104. Sales of tobacco. PART II-CIGARS AND CIGARETTES Sec. 2110. Classification. Sec. 2111. Packages. Sec. 2112. Stamps. Sec. 2113. Sales of cigars and cigarettes. Sec. 2114. Cross references. SUBCHAPTER D-IMPORTATION AND EXPORTATION PART I-IMPORTATION Sec. 2130. Packing and stamping. PART II-EXPORTATION Sec. 2135. Exemption from tax. Sec. 2136. Drawback. Sec. 2137. Refund to exporter instead of manufacturer. SUBCHAPTER E-PENALTIES AND FORFEITURES PART I-PENALTIES AND FORFEITURES COMMON TO TOBACCO, SNUFF, Cigars, and CIGARETTES Sec. 2150. Failure to register, penalty. Sec. 2151. Fraudulently stamped packages, possession, sale of, or from, penalty. Sec. 2152. Peddling unlawfully, penalty. Sec. 2153. Peddler's certificate, refusal to permit inspection, penalty. Sec. 2154. Peddlers, forfeitures relating to. Sec. 2155. Relanding unlawfully when shipped for export, penalty and forfeiture. Sec. 2156. Information, returns, and payment of tax, violations relating to; penalties. PART II-PENALTIES AND FORFEITURES OF SPECIAL APPLICATION TO TOBACCO AND SNUFF Sec. 2160. Persons in general. Sec. 2161. Manufacturers. Sec. 2162. Dealers in leaf tobacco. Sec. 2163. Customs officers. PART III-PENALTIES AND FORFEITURES OF SPECIAL APPLICATION TO CIGARS AND CIGARETTES SUBPART A-PERSONS IN GENERAL Sec. 2170. Unlawful boxing, penalty and forfeiture. Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty. Sec. 2172. Fraudulent use of stamps, penalty. Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties. Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty. Sec. 2175. Absence of stamp, forfeiture. Sec. 2176. Empty boxes. Sec. 2177. Fraudulent claim for drawback, penalty. SUBPART B-MANUFACTURERS AND CUSTOMS OFFICERS Sec. 2180. Manufacturers. Sec. 2181. Customs officers. SUBCHAPTER F-MISCELLANEOUS PROVISIONS Sec. 2190. Disposal of forfeited tobacco, snuff, cigars, and cigarettes. Sec. 2192. Inspection of peddler's certificate. Sec. 2193. Record of manufacturers. Sec. 2194. Records, statements, and returns. Sec. 2195. Rules and regulations. Sec. 2196. Other laws applicable. Sec. 2197. Territorial extent of law. Sec. 2198. Redemption of stamps on packages withdrawn from market. CHAPTER 15-TOBACCO, SNUFF, CIGARS, AND CIGARETTES SUBCHAPTER A-RATE AND PAYMENT OF TAX SEC. 2000. RATE OF TAX. (a) TOBACCO AND SNUFF.-Upon all tobacco and snuff manufactured in or imported into the United States, and sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes: (1) SNUFF.-On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of 18 cents per pound. (2) TOBACCO.-On all chewing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of 18 cents per pound. The tax imposed by this subsection shall be in addition to any import duties imposed upon imported tobacco and snuff. (b) SNUFF FLOUR.-Snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff. (c) CIGARS AND CIGARETTES.-Upon cigars and cigarettes manufactured in or imported into the United States, which are sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected, and paid the following taxes: (1) CIGARS.-On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, 75 cents per thousand; On cigars made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, if manufactured or imported to retail at not more than 5 cents each, $2 per thousand; If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $3 per thousand; If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $5 per thousand; If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $10.50 per thousand; If manufactured or imported to retail at more than 20 cents each, $13.50 per thousand; Whenever in this paragraph reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar in its principal market. (2) CIGARETTES.-On cigarettes made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, $3 per thousand; Weighing more than three pounds per thousand, $7.20 per thousand; except that if more than 61⁄2 inches in length they shall be taxable at the rate provided in the preceding paragraph, counting each 234 inches (or fraction thereof) of the length of each as one cigarette. The tax imposed by this subsection shall be in addition to any import duties imposed upon imported cigars and cigarettes. (d) CIGARETTE PAPER.-There shall be levied, collected, and paid upon cigarette paper made up into packages, books, sets, or tubes, made up in or imported into the United States and sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), the following taxes: On each package, book, or set containing more than twenty-five but not more than fifty papers, 2 cent; Containing more than fifty but not more than one hundred papers, 1 cent; Containing more than one hundred papers, 2 cent for each fifty papers or fractional part thereof; and Upon tubes, 1 cent for each fifty tubes or fractional part thereof. SEC. 2001. TAXPAYER. (a) MANUFACTURER OR IMPORTER.-The taxes imposed by section 2000 shall be paid by the manufacturer or importer. (b) MANUFACTURER ON COMMISSION, SHARES, OR CONTRACT. de (1) TOBACCO AND SNUFF.-Whenever tobacco or snuff of any scription is manufactured, in whole or in part, upon commission or shares, or the material from which any such articles are made, or are to be made, is furnished by one person and made and manufactured by another, or the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. (2) CIGARS AND CIGARETTES.-Whenever cigars or cigarettes of any description are manufactured, in whole or in part, upon commission or shares, or the material is furnished by one party and manufactured by another, or the material is furnished or sold by one party with an understanding or agreement with another that the cigars or cigarettes are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars or cigarettes are removed from the place of manufacturing. SEC. 2002. PAYMENT OF TAX. (a) STAMP. (1) TOBACCO AND SNUFF.-The Commissioner shall cause to be prepared suitable and special stamps for the payment of the tax on tobacco and snuff, which shall indicate the weight and class of the article on which payment is to be made. (2) SNUFF FLOUR.-Snuff flour, when sold or removed for use or consumption, shall be stamped in the same manner as snuff. (3) CIGARS AND CIGARETTES.-The Commissioner shall cause to be prepared, for payment of the tax upon cigars and cigarettes, suitable stamps denoting the tax thereon. (b) ASSESSMENT.— (1) TOBACCO, SNUFF, CIGARS, AND CIGARETTES.-Whenever any manufacturer of tobacco, snuff, cigars, or cigarettes sells, or removes for sale or consumption, any tobacco, snuff, cigars, or cigarettes, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commis |