CHAPTER FOURTEEN 
TOBACCO AND SNUFF: 
CONCORDANCE WITH UNITED STATES CODE 
(Secs, 761-803, U. S. CD 
The sections of the law contained in this chapter are arranged 
in the numerical sequence of the sections of the United States 
Code based thereon. Black-face numerals in the margin of the 
text indicate the section numbers of title 26, ¢ Internal Rev- 
enue.” of the code. unless otherwise stated. 
Sec. 
3368 (amended). Tobacco *and snuff 
taxable. 
401 (a). Revenue Act of 1926. Rate 
of tax on tobacco and snuff 
manufactured in or imported 
into the United States. 
26. Act of October 1, 1890. Registra- 
tion of dealers in leaf tobacco; 
manufacturers and peddlers. 
27. (Same.) Restrictions upon 
farmers removed. 
B89. Aet of August 27, 1894. “ To- 
bacco manufacturers” defined. 
Farmers and growers of to- 
bacco not regarded as manu- 
facturers. 
3355 (amended). Manufacturer's state- 
ment of business; bond and 
certificate. 
3356. Manufacturer's sign; penalty for 
omission. 
3357 (amended). Record of manufac- 
turers to be kept by collector. 
3358. Annual inventories, . books, and 
monthly abstracts; penalty. 
401 (b). Revenue Act of 1926. Pack- 
ages of tobacco and snuff; 
perique tobacco, refuse, cut- 
tings, sweepings, etc.; sale by 
manufacturers or for export. 
3363 (amended). Sale only in pre- 
scribed packages; exception. 
3364 (amended). Caution label; pen- 
alty. 
3394 (amended). Lottery tickets, im- 
moral pictures, ete, pro- 
hibited. 
Table showing dates of acts im- 
posing tax on tobacco and 
rates of tax. i 
+o Regulations 8 (revised 1922). Regulations 8 (revised 1927) in course of promulga- 
See. 
3369. Stamps; preparation and sale; 
tobacco sold under distraint: 
tobacco abandoned or forfei- 
ted. 
1. Act of October 14, 1921. Same; 
delivered to hospitals for use 
of soldiers. 
3370. Tobacco manufactured by one 
person for another or on 
shares; stamps; fraud. 
3371 (amended). Estimated tax on to- 
bacco sold without stamps; 
notice of assessment, 
3372. Removing unlawfully, selling 
without stamps, payment of 
tax, or giving bond, making 
false entries; forfeiture. 
3373. Absence of stamp evidence of 
nonpayment ; forfeiture. 
3366. Purchasing tobacco not branded 
or stamped ; penalty. 
3374. Removing, except in proper pack- 
ages, or without stamp, selling 
unlawfully, ete.; penalty. 
3375. Affixing false stamps, or stamps 
before used; penalty. 
3376. Stamps on empty packages to be 
destroyed ; buying, selling, or 
using the same; penalty. 
3377 (amended). Imported tobacco and 
snuff; also scraps, cuttings, 
and clippings. 
1. Act of August 4, 1886. Exporta- 
tion of manufactured tobacco. 
ete. 
24. Act of February 8, 1875. Trans- 
portation bond, etc.; export 
bond. ete. 
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