SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. 313 per thousand, 25 cents tper thousand; (b) on cigars made of tobacco, °‘°e¤¤w4A§¤TA‘;’Be°°° or any substitute there or, and weighing more than three pounds per ` thousand, if manufactured or importe to retail at 4 cents or more each, and not more than 7 cents each, $1 per thousand; (c) if manufactured or imported to retail at more t an 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 manufactured or imported to retail at more than 20 cents each, $7 per thousand: Provt ed, That §Q‘§',§'§°· pm, ,,,,,,_ the word "retail" as used in this section shall mean the ordinary m¤*=d· ' retail price of a single cigar, and that the Commissioner of _Intema1 Revenue may, by regulation,_requ1re the manufacturer or importer _ to affix to each ox or container a cons icuous label indicating by L¤b°lt°*¤di¤¤*·=*e¤· letter the clause of this section under which the cigars therein contained have been tax—paid, which must correspond with the tax-paid stamp on said box or container; (f) on cigarettes made of tobacco, C*8=¤°'=°¤S· or any substitute therefor, made in or imported into the United States,-and weighing not more than three pounds per thousand, 80 cents per tllpousandl; weighing more than three pounds per thousand, ` $1.20 per thousand . Every manufacturer of cigarettes (including small cigars weighing ,,,£$f°"°P“k”¥°s“‘ not more than three ounds per thousand) shall put up all the eager- $g{¤;g¢i¤· 109 ettes and such smallp cigars that he manufactures or has man ac- B.é.,Shg@p.666, tured for him, and sells or removes for consumption or use, in packages “‘°“°°d· or parcels containing five, eight, ten, twelve, fifteen, sixteen, twenty, twenty-four, forty, fifty, eighty, or one hundred cigarettes eac , and shall securely affix to each of said packages or parcels a suitable S°“”*"· stamp denoting the tax thereon and s all properly cancel the same prior to such sale or removal for consumption or use under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and all I”"’°“°°· cigarettes imported from aforei country shall be packed, stamped, and the stamps canceled in a HE; manner, in addition to the import stggilp indicating inspection of the custom-house before they are wi- awn there rom. Sec. 401. That upon all tobacco and snuff hereafter manufactured b,]§§§‘§,l§°§§{,f;fl "* and sold, or removed for consumption or use, there shall be levied {—,df***°¤¤**¤· and collected, in addition to the tax now imposed b law upon such 1€)s.igB$`sis(%,p.t5s, articles, a tax of 5 cents per pound, to be levied, collected, and paid "“‘°”d°d· under the provisions of existing law. » Adm B1 In addition to the packages provided for under existing law, a11ma.°° p°°k°“” manufactured tobacco and snuff may be put u and repared by }{f’§,;_“§;,§f,,@·p 65, the manufacturer for sale or consumption, in pacliages ol; the follow- ¤¤¤¤¤<1éd- ` ' ing description: Packages containing one-eighth, three-eighths, fiveeighths, seven—eighths, one and one-eighth, one and three-eighths, one and fivegighths, one and seven-eighths, and five ounces. T _ Sec. 402. at sections four hundred, four hundred and one, and sodiixysio mh °°°°°'° four hundred and four, shall take effect thirty days after the pas- . sage of this Act: Provided That after the passage of this Act and §'Q§'°·,mh@S &,_ be ore the expiration of the aforesaid thirty days cigarettes and loved bcfirc. manufactured tobacco and snuff may be put up in the packages now provided for by law or in the (packages provided for in sections four undred and four hundred an one. Tu pm Stock an Sec. 403. That there shall also be levied and collected, upon all hmmmanufactured tobacco and snuff in excess of one hundred ounds or b,,%°5§, £i upon cigars or cigarettes in excess of one thousand, which were manufactured or imported, and removed from factory or customhouse prior to the passage of this Act, bearing tax- aid stamps affixed to such artic es for the payment of the taxes gxereon, and which are, on the day after this Act is passed, held and intended for sale by any person, corporation, partnership, or association, and
