CIGARS AND CIGARETTES 
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Relative to cigars manufactured in customs bonded manu- 
facturing warehouses from tobacco imported from one 
country only (sec. 311, Title III, Tariff Act of 1922), Ap- 
pendix, page 434. See Regulations No. 8, section 157. 
Relative to American goods returned (sec. 314, Title III, 
Tariff Act of 1922), page 278. Also Regulations No. 8, 
section 158. 
Relative to tobacco products subject to internal revenue 
tax coming into the United States from the Philippine 
[slands (sec. 301, Title III, Tariff Act of 1922), page 883. 
Also Regulations No. 8, section 159. 
Relative to tobacco products subject to internal revenue 
tax coming into the United States from Porto Rico. Sec- 
tion 3, act of April 12, 1900. (Sec. 1164 (b), U. S. C.) See 
Regulations No. 8, section 163. 
Relative to tobacco products subject to internal revenue 
rax coming into the United States from the Virgin Islands. 
Section 1304, Revenue Act of 1918. (Sec. 1163, U. 8S. C.) 
See Regulations No. 8. section 169. 
Sec. 3403. All cigars of every description, on hand S1Ears on hand 
after the first day of April, eighteen hundred and sixty-*"4™ 1186 
nine, shall be taken to have been either manufactured or 
imported after the passage of the internal-revenue act 
of July twentieth, eighteen hundred and sixty-eight, and 
shall be stamped accordingly. 
Every person who sells or offers for sale any imported 846 
cigars, or cigars purporting or claimed to have been im- og ling import. 
ported, not put up in packages and stamped as provided packed and 
by this chapter, shall be fined not less than five hundred $arped as re 
dollars nor more than five thousand dollars, and be im- penalty. 
prisoned not less than six months nor more than two 
years. 
Sec. 3404. Every person who purchases or receives for 
sale any cigars which have not been branded or stamped 
pccording to law, shall be liable to a penalty of fifty dol- 
lars for each such offense. 
Dealers, as well as manufacturers, are liable for selling 
or offering for sale cigars not properly boxed and stamped. 
(United States v. Edwards, 17 Int. Rev. Rec, 126; Fed. 
fo No. 15025: United States v. Mena. 29 Int. Rev. Rec. 
Sec. 3406. Whenever any stamped box containing g48 
cigars, cheroots, or cigarettes, is emptied, it shall be the stampson emp- 
duty of the person in whose hands the same is to destroy icq, Ggirboxes 
utterly the stamps thereon. Any person who willfully penalty for neg: 
neglects or refuses so to do shall, for each such offense, *“ ° 
oe fined not exceeding fifty dollars and imprisoned not 
less than ten days nor more than six months. And any 
person who fraudulently gives away or accepts from an- 
other or who sells, buys, or uses for packing cigars, che- 
roots, or cigarettes, any such stamped box, shall for each 
such offense be fined not exceeding one hundred dollars 
and be imprisoned not more than one year. Any revenue 
officer may destroy any emptied cigar-box upon which a 
cigar-stamp is found. 
Section 3315 of the Revised Statutes, as amended and re 
anacted without change by section 1124 of the Revenue Act