CHAPTER FIFTEEN 
CIGARS AND CIGARETTES? 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 821-852, U. S. C.) 
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- 
ane.” of the code. unless otherwise stated. 
Sec. 
3244, Tenth subs. (amended). Manu- stamps ; lottery tickets or im- 
facturers of cigars defined. moral pictures; penalty. 
3387 (amended). Manufacturer's state- 3396. Commissioner may prescribe 
ment, bond, and certificate; regulations for inspection, and 
cigarettes and cheroots held collection of tax. 
to be cigars; penalty. 3371 (amended). Estimated tax on 
3388. Manufacturer's sign. cigars sold without stamps; 
3389 (amended). Record of manufac- notice of assessment. 
turers. 3397 (amended). Removal without 
3390. Annual inventory, book, and properly boxing, stamping, or 
monthly abstracts of manufac- branding; using false stamps; 
turers; penalty. cigars for export. 
3391. Dealers in materials for cigars 3398. Absence of stamp evidence of 
to make sworn statement; ex- nonpayment of tax. 
amination of books. 3399. Cigars manufactured on shares, 
400. Revenue Act of 1926. (e) Pack- commission, or contract ; 
ages required; cigars used by stamping; fraud. 
employees. (f) Effective 3400. Removing or selling cigars with- 
date. out giving bond or without 
3393 (amended). Caution label and proper stamps; making false 
notice on cigars. entries, etc., forfeitures. 
400. Revenue Act of 1926. (a) Tax; 3402. Imported cigars; stamping while 
(b) retail price defined; (c) in custody of customs officer; 
label required; (d) packages penalty. 
of cigarettes and small cigars; 3403. Same; selling improperly packed. 
stamps. 3404. Purchasing cigars not branded 
Table of dates of acts imposing or stamped; penalty. 
tax on tobacco and rates of 3406. Stamps on empty boxes to be 
tax. destroyed; penalty for non- 
402. Revenue Act of 1926. Cigarette compliance. 
paper; tax; bond of manufac- 1. Act of August 4, 1886. Exporta- 
turers. tion of manufactured cigars, 
3395. Stamps; preparation, furnishing ete. 
and accounting for. 3385. Exportation to foreign contin- 
3369. Stamps; cigars, ete., sold under gent territory; procedure. 
distraint, abandoned or for- 3386. Drawback on exported cigars, 
feited. ete. 
3394 (amended). Cigars and cigarettes 311. Act of September 21, 1922, cigars 
taxable; definitions; dies and from imported tobacco. 
cari egulations 8 (revised 1922). Regulations 8 (revised 1927) in course of promul- 
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