124 
CIGARS AND CIGARETTES 
of 1926, provides for restamping packages of cigars and 
cigarettes which have been duly stamped but from which 
the stamps have been lost or destroyed by unavoidable acci- 
dent. See chapter 18, “ Stamp Taxes on Specific Objects.” 
(Sec. 1177. U. 8. C) 
S49 
850 
851 
8592 
853-870 
Cigars from im 
ported tobacco. 
Src. 1. [Act of August 4, 1886 (24 Stat., 218).] (Ee- 
portation of manufactured tobacco, snuff, and cigars, 
free of tax. See chapter 1}, “ Tobacco and Snuff,’ sec. 
786, U. 8S. CO.) 
Sec. 3385. (Ewportation; procedure; exports to for- 
eign contiguous territory. See chapter 14, “Tobacco 
and Snuff,’ sec. 787, U. S. 0.) 
Sec. 3386. (Drawbacks on exported tobacco, snuff, 
and cigars. See chapter 14. “ Tobacco and Snuff,’ sec. 
788, U. 8. C.) 
[Left blank in United States Code for expansion. ] 
MANUFACTURE OF CIGARS IN BOND (CUSTOMS) 
Ske. 311. [Title I11, Tariff Act of September 21, 1922 
42 Stat., 938).] 
ge Ne 
Provided, That cigars manufactured in whole of to- 
sacco imported from any one country, made and manu- 
factured in such bonded manufacturing warehouses, may 
be withdrawn for home consumption upon the payment 
»f the duties on such tobacco in its condition as imported 
ander such regulations as the Secretary of the Treasury 
may prescribe, and the payment of the internal-revenue 
tax accruing on such cigars in their condition as with- 
drawn, and the boxes or packages containing such cigars 
shall be stamped to indicate their character, origin of 
tobacco from which made, and place of manufacture. 
$e o% ok 
Customs Regulations 1923, articles 891 to 895, inclusive. 
Regulations No. 8, section 157. 
PRIOR ACTS . 
"title IV. Revenue Act of 1924 2] 
Sec. 400. (a) Upon cigars and cigarettes manufactured in or imported into 
the United States, and hereafter sold by the manufacturer or importer, or 
removed for consumption or sale, there shall be levied, collected, and paid under 
the provisions of existing law, in lieu of the internal-revenue taxes now imposed 
thereon by section 700 of the Revenue Act of 1921, 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: 
2 Repealed by sec. 1200 (a), Revenue Act of 1926 (effective date of act Feb. 26, 1926, 
gous m. CxoapL.ace. 400, the repeal of which is effective 30 days after passage of act). 
See chapter 23.