138 
: CIGARS AND CIGARETTES 
Every manufacturer of cigarettes purchasing any cigarette paper made up into 
tubes (a) shall give bond in an amount and with sureties satisfactory to the 
~“ommissioner 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. 
[Title IV, Revenue Act of 1917 8] 
SEC. 400. That upon cigars and cigarettes, which shall be manufactured and 
sold, or removed for consumption or sale, there shall be levied and collected, 
‘n addition to the taxes now imposed by existing law, the following taxes, 
to be paid by the manufacturer or importer thereof: (a) On cigars of all 
descriptions made of tobacco, or any substitute therefor, and weighing not more 
than three pounds per thousand, 25 cents per thousand; (b) on cigars made 
of tobacco, or any substitute therefor, and weighing more than three pounds 
per thousand, if manufactured or imported to retail at 4 cents or more each, 
and not more than 7 cents each, $1 per thousand; (c) if manufactured or im- 
ported to retail at more than 7 cents each and not more than 15 cents each, $3 
per thousand; (d) if manufactured or imported to retail at more than 15 
cents each and not more than 20 cents each, $5 per thousand; (e) if manufac- 
tured or imported to retail at more than 20 cents each, $7 per thousand: Pro- 
vided, That the word “retail” as used in this section shall mean the ordinary 
retail price of a single cigar, and that the Commissioner of Internal Revenue 
may, by regulation, require the manufacturer or importer to affix to each box 
or container a conspicuous label indicating by letter the clause of this section 
ander which the cigars therein contained have been tax-paid, which must cor- 
respond with the tax-paid stamp on said box or container; (f) on cigarettes 
made of tobacco, or any substitute therefor, made in or imported into the 
United States, and weighing not more than three pounds per thousand, 80 cents 
per thousand; weighing more than three pounds per thousand, $1.20 per 
thousand. 
Every manufacturer of cigarettes (including small cigars weighing not more 
“han three pounds per thousand) shall put up all the cigarettes and such small 
rigars that he manufactures or has manufactured for him, and sells or re- 
moves for consumption or use, in packages or parcels containing five, eight, ten, 
‘welve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one hundred 
cigarettes each, and shall securely affix to each of said packages or parcels 
q suitable stamp denoting the tax thereon and shall properly cancel the same 
prior to such sale or removal for consumption or use under such regulations 
as the Commissioner of Internal Revenue, with the approval of the Secretary 
of the Treasury, shall prescribe; and all cigarettes imported from a foreign 
aountry shall be packed, stamped, and the stamps canceled in a like manner, 
in addition to the import stamp indicating inspection of the custom-house be- 
fore they are withdrawn therefrom. 
Src. 404. That there shall be levied, assessed, and collected upon cigarette 
paper made up into packages, books, sets, or tubes, made up in or imported 
into the United States and intended for use by the smoker in making cigarettes 
the following taxes: On each package, book, or set, containing more than 
twenty-five but not more than fifty papers, one-half of 1 cent; containing more 
than fifty but not more than one hundred papers, 1 cent; containing more than 
sne hundred papers, 1 cent for.each one hundred papers or fractioal part 
‘hereof ; and upon tubes, 2 cents for each one hundred tubes or fractional part 
thereof. 
Revised Statutes] 
Ske. 3392. [Amended by sec. 32, act of October 1, 1890 (26 Stal. 619), by 
sec. 32, act of August 5, 1909 (36 Stat., 109), and by act of February 10, 1913 
(37 Stat., 66}).]1 All cigars weighing more than three pounds per thousand 
shall be packed in boxes not before used for that purpose containing, respec- 
tively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, 
two hundred and fifty, or five hundred cigars 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 
5 Repealed by sec. 1400 (a), Revenue Act of 1918 (effective date of act Feb. 24. 1919. 
855 p. m.) (See chapter 23.1