REVENUE ACT OF 1924 
435 
If manufactured or imported to retail at more than 15 cents each and not more 
than 20 cents each, $12 per thousand; 
If manufactured or imported to retail at more than 20 cents each, $15 per 
thousand ; eae 
On cigarettes made of tobacco, or any substitute therefor, and weighing not 
more than three pounds per thousand, $3 per thousand; 
Weighing more than three pounds per thousand, $7.20 per thousand. 
(b) Whenever in this section reference is made to cigars manufactured or 
imported to retail at not over a certain price each, then in determining the tax 
to be paid regard shall be had to the ordinary retail price of a single cigar. 
(¢) The Commissioner may, by regulation, require the manufacturer or im- 
porter to affix to each box, package, or container a conspicuous label indicating 
the clause of this section under which the cigars therein contained have been 
tax-paid, which must correspond with the tax-paid stamp on such box or 
container. 
(d) Every manufacturer of cigarettes (including small cigars weighing not 
more than three pounds per thousand) shall put up all the cigarettes and such 
small cigars that he manufactures or has manufactured for him, and sells or 
removes for consumption or sale, in packages or parcels containing five, eight, 
ten, twelve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one 
hundred cigarettes each, and shall securely affix to each of such packages or 
parcels a suitable stamp denoting the tax thereon and shall properly cancel the 
same prior to such sale or removal for consumption or sale under such regula- 
tions as the Commissioner, with the approval of the Secretary, shall prescribe: 
and all cigarettes imported from a foreign country shall be packed, stamped, 
and the stamps canceled in a like manner, in addition to the import stamp indi- 
cating inspection of the customhouse before they are withdrawn therefrom. 
(e) Section 3392 of the Revised Statutes. as amended. is amended to read 
as follows: } 
“Seo. 3392. All cigars weighing more than three pounds per thousand shall 
be packed in boxes not before used for that purpose containing. respectively, 
three, five,” seven, ten, twelve, thirteen, twenty-five, fifty, one hundred, two 
hundred, two hundred and fifty, or five hundred cizars each; and every person 
who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any 
other form than in new boxes as above described, or who packs in any box 
any cigars in excess of or less than the number provided by law to be put in 
each box, respectively, or who falsely brands any box, or affixes a stamp on any 
box denoting a less amount of tax than that required by law, shall be fined 
for each offense not more than $1,000 and be imprisoned not more than two 
years: Provided, That nothing in this section shall be construed as preventing 
the sale of cigars at retail by retail dealers from boxes packed, stamped, and 
branded in the manner prescribed by law: Provided further, That each employee 
of a manufacturer of cigars shall be permitted to use, for personal consump- 
tion and for experimental purposes, not to exceed twenty-one cigars per week 
without the manufacturer of cigars being required to pack the same in boxes 
or to stamp or pay any internal-revenue tax thereon, such exemption to be 
allowed under such rules and reculations as the Seeretarv of the Treasury 
may prescribe.” 
Sec. 402. There shall be levied, collected, and paid, in lieu of the taxes 
imposed by section 703 of the Revenue Act of 1921, upon cigarette paper made 
up into packages, books, sets, or tubes. made up in or imported into the United 
States and hereafter sold by the manufacturer or importer to any person (other 
than to a manufacturer of cigarettes for use by him in the manufacture of 
"igarettes), the following taxes, to be paid by the manufacturer or importer: 
On each package, book, or set containing more than twenty-five but not more 
than fifty papers, 1% cent; containing more than fifty but not more than one 
hundred papers, 1 cent; containing more than one hundred papers, 14 cent for 
each fifty papers or fractional part thereof; and upon tubes. 1 cent for each 
fifty tubes or fractional part thereof. 
Every manufacturer of cigarettes purchasing any cigarette paper made up 
‘nto tubes (a) shall give bond in an amount and with sureties satisfactory to 
the Commissioner that he will use such tubes in the manufacture of cigarettes 
or pay thereon a tax equivalent to the tax imposed by this section, and (b) shall 
keep such records and render under oath such returns as the Commissioner 
finds necessary to show the disposition of all tubes purchased or imported by 
such manufacturer of cigarettes