REVENUE ACT OF 1918 
137 
[Title VII, Revenue Act of 1918 4] 
Sec. 70. (a) That 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 law, 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 
nore 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; 
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 ; 
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 
importer to affix to each box, package, or container a conspicuous label indicat- 
ing 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, 
‘en, twelve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one 
hundred cigarettes each, and shall securely aflix 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 regu- 
lations 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 indicating 
inspection of the customhouse before they are withdrawn therefrom. 
Sec. 702. That upon all the articles enumerated in section 700 or 701, which 
were manufactured or imported, and removed from factory or customhouse on 
or prior to the date of the passage of this act, and upon which the tax 
imposed by existing law has been paid, and which are, on the day after the 
passage of this act, held by any person and intended for sale, there shall be 
levied, assessed, collected, and paid a floor tax equal to the difference between 
(a) the tax imposed by this act upon such articles according to the class in which 
they are placed by this title, and (b) the tax imposed upon such articles by 
existing law other than section 403 of the Revenue Act of 1917. 
Seo. 703. That there shall be levied, collected, and paid, in lieu of the taxes 
imposed by section 404 of the Revenue Act of 1917, 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 
cigarettes) 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, %4 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. 
* Repealed by sec. 1400 (a), Revenue Act of 1921, effective Jan. 1, 1922. See chapter 23.