4116 
TOBACCO AND SNUFF °* 
“(¢) Sales or shipments of leaf tobacco by a dealer in leaf tobacco shall be 
in quantities of not less than a hogshead, tierce, case, or bale, except loose leaf 
tobacco comprising the breaks on warehouse floors, and except to a duly regis- 
tered manufacturer of cigars for use in his own manufactory exclusively. 
“Dealers in leaf tobacco shall make shipments of leaf tobacco only to other 
dealers in leaf tobacco, to registered manufacturers of tobacco, snuff, cigars or 
cigarettes, or for export. 
“(d) Upon all leaf tobacco sold, removed or shipped by any dealer in leaf 
tobacco in violation of the provisions of subdivision (c), or in respect to which 
no report has been made by such dealer in accordance with the provisions of 
subdivision (b), there shall be levied, assessed, collected and paid a tax ‘equal 
to the tax then in force upon manufactured tobacco, such tax to be assessed and 
collected in the same manner as the tax on manufactured tobacco. 
“(e) Every dealer in leaf tobacco— 
“(1) who neglects or refuses to furnish the statement, to give bond, to keep 
books, to file inventory or to render the invoices, returns or reports required by 
the Commissioner, or to notify the collector of the district of additions to his 
places of storage; or 
“(2) who ships or delivers leaf tobacco, except as herein provided ; or } 
“(3) who fraudulently omits to account for tobacco purchased, received, sold, 
or shipped; 
shall be fined not less than $100 or more than $500, or imprisoned not more than 
one year, or both. 
“(f) For the purposes of this section a farmer or grower of tobacco shall not 
be regarded as a dealer in leaf tobacco in respect to the leaf tobacco produced 
by him.” 
- [Title IV. Revenue Act of 1917 51 
Sec. 401. That upon all tobacco and snuff hereafter manufactured and sold, 
or removed for consumption or use, there shall be levied and collected, in addi- 
tion to the tax now imposed by law upon such articles, a tax of 5 cents per 
pound, to be levied, collected, and paid under the provisions of existing law. 
In addition to the packages provided for under existing law, manufactured 
tobacco and snuff may be put up and prepared by the manufacturer for sale or 
consumption, in packages of the following description: Packages containing 
one-eighth, three-eighths, five-eighths, seven-eighths, one and one-eighth, one and 
-hree-eighths, one and five-eighths, one and seven-eights, and five ounces. 
Src. 402. That sections four hundred, four hundred and one, and four hun- 
jred and four, shall take effect thirty days after the passage of this act: 
Provided, That after the passage of this act and before the expiration of the 
aforesaid thirty days, cigarettes and manufactured tobacco and snuff may be 
put up in the packages now provided for by law or in the packages provided for 
in sections four hundred and four hundred and one. 
SEC. 403. That there shall also be levied and collected, upon all manufactured 
tobacco and snuff in excess of one hundred pounds or upon cigars or cigarettes 
in excess of one thousand, which were manufactured or imported, and removed 
from factory or customhouse prior to the passage of this act, bearing tax-paid 
stamps affixed to such articles for the payment of the taxes thereon, and which 
are, on the day after this act is passed, held and intended for sale by jany 
person, corporation, partnership, or association, and upen all manufactured 
tobacco, snuff, cigars, or cigarettes, removed from factory or customs house 
after the passage of this act but prior to the time when the tax imposed by 
section four hundred or section four hundred and one upon such articles takes 
effect, an additional tax equal to one-half the tax imposed bv such sections upon 
such articles. 
— EIS OS 
5 Repealed by sec. 1400 (a), Revenue Act of 1918 (effective date of act Feb. 24, 1919 
8.55 np. m.). See chapter 23.