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Cigars.
New boxes re-

Penalty.

Provisos.

Retail sales,

tion of persons, books, and papers in the manner provided boxaminatiou of in this Title in relation to frauds and evasions.

See sections 3173, page 104; 3176, page 108. Sec. 3392. [Amended by sec. 32, act of October 1, 1890 (26 Stat., 619), by sec. 32, act of August 5, 1909 (36 Stat., 109), and by act of February 10, 1913 (37 Stat., 664).1 All cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that pur- quired. pose containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other 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 put in each box, respectively, or who falsely brands any , a

a of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be imprisoned not more than two years: Provided, That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers from boxes packed, stamped and branded in the manner prescribed by law: Provided further, That each employee of a manufacturer of cigars shall be permitted to use, for personal consumption and for experimental purposes, not to exceed twentyone cigars per week without the manufacturer of cigars 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 regulations as the Secre. tary of the Treasury may prescribe: And provided fur

Cigarettes. ther, That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him and sells or removes for consumption or use, in packages or parcels containing five, eight, ten, fif- quited.

Packages teen, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes.

Imported cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom house before they are withdrawn therefrom.

Cigars shall be put up in boxes properly stamped and branded with the number of the factory and number of the district and the State. (United States 1: 76,125 Cigars, 18 Fed., 147; Jackson t. United States, 21 Fed., 35.)

Regulations governing use by cigar factory employees of tax-free cigars for personal consumption. (T. D. 1875; T. D. 1881.)

Cancellation of tobacco, snuff. cigar, and cigarette stamps. (Amended Regulations, No. 8.)

Perforations. (T. D. 1808.)

reLabel and notice on cigars

Rates of tax.

Sec. 3393. (Amended by sec. 16, act of March 1, 1879 (20 Stat. 327).] 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, besides 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 cautioned not to use either this box for cigars again, or the stamp thereon again, nor to remove the contents of this box without destroying said stamp, under the penalty provided by law in such cases.

Every manufacturer of cigars who neglects to affix such label to any box containing cigars made by or for him, or sold or offered for sale by or for him, and every

person who removes any such label, so affixed, from any Penalty. such box, shall be fined fifty dollars for each box in re

spect to which such offense is committed.

Imprinting caution notice on cigar boxes (T. D. 1599). Sec. 3394. [Amended by sec. 33, act of August 5, 1909 (36 Stat., 110).] Upon cigars and cigarettes which shall be manufactured and sold, or removed for consumption

or sale, there shall be assessed and collected the following Cigars. taxes, to be paid by the manufacturer thereof: On cigars

of all descriptions made of tobacco or any substitute therefor and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not

more than three pounds per thousand, seventy-five cents Cigarettes. per thousand; on cigarettes, made of tobacco, or any

substitute therefor, and weighing more than three pounds per thousand, three dollars and sixty cents per thousand; on cigarettes made of tobacco, or any substitute there for,

and weighing not more than three pounds per thousand, Classification. one dollar and twenty-five cents per thousand : Prorided,

That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars; and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be

classed as cigarettes. Stamps for

And the Commissioner of Internal Revenue, with the new rate of tax.

approval of the Secretary of the Treasury, shall provide dies and stamps for cigars weighing not more than three

pounds per thousand; and for cigarettes at the rates of Benoininations, tax imposed by this section: Provided, That such stamps

shall be in denominations of five, eight, ten, fifteen, twenty, fifty, and one hundred; and the laws and regulations governing the packing and removal for sale of cigarettes, and the affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not

more than three pounds per thousand. all paulages.

No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law, shall be permitted to have packed in, or attached to, or connected with them,

Restrictions on

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, Lottery.
nor any indecent or immoral picture, representation,
print, or words; and any violation of the provisions of
this paragraph shall subject the offender to the penalties Penalty.
and punishments provided by section thirty-four hundred
and fifty-six of the Revised Statutes.

Section 3394 was amended by section 2, act of March 3,
1875 (18 Stat., 339) ; section 4, act of March 3, 1883 (22
Stat., 488); section 10, act of July 24, 1897 (30 Stat., 206) ;
section 3, act of June 13, 1898 (30 Stat., 449) ; section 3,
act of March 2, 1901 (31 Stat., 939) ; section 3, act of April
12, 1902 (32 Stat., 96); act of July 1, 1902, and section
33, act of August 5, 1909 (36 Stat., 110), taking effect July
1, 1910.

Jumbo” cigars, or cigars of unusual size, are to be classified as manufactured tobacco. The fact that they could be smoked did not altogether determine their character. (D'Estrinoz 1. Gerker, 43 Fed., 285.)

Inserts packed in statutory packages of tobacco, snuff, cigars, and cigarettes held to be violative of this section, relating to a lottery. (T. Ds. 1819, 2319.)

Forms for manufacturers' orders for stamps for cigars, cigarettes, etc. (T. D. 2411.) Sec. 700. [Act of February 24, 1919 (40 Stat., 1057).] (a) That upon cigars and cigarettes manufactured in or Rate of tax imported into the United States, and hereafter sold by the one cigars

cigarettes manumanufacturer or importer, or removed for consumption factured or sale, there shall be levied, collected, and paid under the United States. provisions of existing law, in lieu of the internal-revenue taxes now imposed thereon by law, the following taxes, to be paid by the manufacturer or importer thereof

On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, $1.50 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, $4 per thousand;

If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each, $6 per thousand;

If manufactured or imported to retail at more than 8 cents each and not more than 15 cents each, $9 per thousand;

If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $12

per thousand;

If manufactured or imported to retail at more than 20 cents each, $15 per thousand;

On cigarettes made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, $3

per

thousand; 140184°-20- 26

in or into

Retail price of cigars.

Labels.

Packages for cigarettes and small cigars.

Weighing more than three pounds per thousand, $7.20 per thousand.

(b) Whenever in this section 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.

(c) The Commissioner may, by regulation, require the manufacturer or importer to affix 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,

(d) Every manufacturer of cigarettes (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 containing five, eight, ten, twelve, fifteen, six

teen, twenty, twenty-four, forty, fifty, eighty, or one Stamps. hundred cigarettes each, and shall securely affix to each

of such packages or 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 of
the Secretary, shall prescribe; and all cigarettes im-
ported from 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 custom-
house before they are withdrawn therefrom.

Regulations. (T. Ds. 2813, 2842.)
Sec. 702. (Act of February 24, 1919 (40 Stat., 1057).]
That upon all the articles enumerated in section 700

*, which were manufactured or imported, and removed from factory or customhouse on or prior to the date of the passage of this Act, and upon which the tax imposed by existing law has been paid, and which are, on the day after the passage of this Act, held by any person and intended for sale, there shall be levied, assessed, collected, and paid a floor tax equal to the difference between (a) the tax imposed by this Act upon such articles according to the class in which they are placed by this title, and (b) the tax imposed upon such articles by existing law other than section 403 of the Revenue Act of 1917.

Regulations. (T. D. 2799.) Cigarette Sec. 703. [Act of February 24, 1919 (40 Stat., 1057).]

That there shall be levied, collected, and paid, 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, made up in or imported into the United States and hereafter sold by the manufacturer or importer

Floor tax.

paper.

to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes) the following taxes, to be paid by the manufacturer or importer: On each package, book, or set, containing more than twenty-five but not more than fifty papers, 1 cent; containing more than fifty but not more than one hundred papers, 1 cent; containing more than one hundred papers, 1 cent for each fifty papers or fractional part thereof; and upon tubes, 1 cent for each fifty tubes or fractional part thereof.

Every manufacturer of cigarettes purchasing any ciga- Bonda rette paper made up into tubes (a) shall give bond in an amount and with sureties satisfactory to the Commission that he will use such tubes in the manufacture of cigarettes or pay thereon a tax equivalent to the tax imposed by this section, and (b) shall keep such records Records. and render under oath such returns as the Commissioner finds necessary to show the disposition of all tubes purchased or imported by such manufacturer of cigarettes.

Regulations. (T. Ds. 2552, 2569, 2842.)
Floor stock, returns. (T. D. 2556.)

Date of acts imposing tax on cigars and cigarettes and rates of tax.

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per M...

per M..

do..

per M...

per M..

per M.

.

Per M.

Vonths. Cigars valued at not over $5 per M.. $1.50 July 1, 1862 June 30, 1961

22 Valued at over $5 and not over $10

2.00 .do.

.do.

22 Valued at over $10 and not over $20

2.50
.do..

22 Valued at over $20 per M.

3.50 .do.

do.

22 Cheroots valued at not over $5 per M..

3.00

June 30, 1864 Mar. 3, 1865 Cigars valued at not over $5 per M.

3.00 .do..

do.

9 Valued at over $5 and not over $15

8.00 do...

do. Valued at over $15 and not over $30 15.00 do.

9 Valued at over $30 and not over $45

25.00 do.

do.

9 Valued at over $45 per M.

40.00 .do..

do.

9
Cigarettes valucd at not over $6 per 100
packages of 25 each.

11.00
do.
do.

9
Valued at over $6 per 100 packages
of 25 each..

13.00 do.

do..

9 Cigarettes made wholly of tobacco... 3.00

.do..
do.

9
Cigars and cheroots made wholly of to
bacco or of any substitutes therefor. 10.00

Mar. 3, 1865 July 13, 1856 16 Cigarettes valued at not over $5 per 100 par kages of 25 each...

2.05 .do..

.do.

16 Valued at over $5 per 100 packages of 25 each.

do..
do.

16 Cigarettes made wholly of tobacco or of any substitutes therefor..

10.00 do..

do.

16 Cigars, cigarettes, and cheroots valued at $8 per M or less... 2.00 July 13, 1866 Mar.

7 Valued at over $8 and not over $12

4.00 do.

do.

7 Valued at over $12 per M.

4 4.00 .do.

.do.

7 Cigars, cigarettes, and cheroots of all descriptions..

5.00 Mar. 2,1867 July 20, 1868 17 Cigars and cheroots of all descriptions. 5.00 July 20, 1868 Mar. 3,1875

79 Cigarettes weighing not over 3 pounds

1.50 do.

.do.

79 Weighing over 3 pounds per M. 5.00

..do.

.do........ 79 1 Per 100 packages. 2 Per package.

3 Per cent. * And 20 per cent.

3.05

2, 1867

per M.

per M.

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