SIXTY-THIRD CONGRESS. Srxss. II. Ch. 331. 1914. 753 Manufacturers of tobacco whose annual sales exceed ten million and do not exceed twenty million pounds shall each pa $1,200. Manufacturers of tobacco whose annual sales exceed? twenty million pounds shall each pay $2,496. Manufacturers of cigars whose annual sales do not exceed one §’{§§{,8m“““‘°°*“'°"* hundred thousand cigars shall each pay $3. ' Manufacturers of cigars whose annual sales exceed one hundred thouggnd and do not exceed two hundred thousand cigars shall each a . P Manufacturers of cigars whose annual sales exceed two hundred thougand and do not exceed four hundred thousand cigars shall each a 12. P Manufacturers of cigars whose annual sales exceed four hrmdred thousand and do not exceed one million cigars shall each pay $30. Manufacturers of cigars whose annual sales exceed one million and do not exceed five million cigars shall each pay $150. Manufacturers of cigars whose annual sales exceed five million and do not exceed twenty million cigars shall each epay $600. Manufacturers of cigars whose annual sales exceptwenty million and do not exceed forty million cigars shall each pay $1 200. Manufacturers of cigars whose annual sales exceed forty million c` ars shall each pay $2,496. lglllanufacturers of lcgglarettes whose annual sales do not exceed one “‘““""* million cigarettes s each pay $12. R°°°¤~ Manufacturers of cigarettes whose annual sales exceed one million and do not exceed two million cigarettes shall each pay $24. Manufacturers of cigarettes whose annual sales exceed two million and do not exceed five million cigarettes shall each pag $60. _ Manufacturers of cigarettes whose annual sales excee live million and do not exceed ten million cigarettes shall each pay $120. _ Manufacturers of cigarettes whose annual sales exceed ten million ` and do not exceed fifty million cigarettes shall each pay $600. _ _ Manufacturers of cigarettes whose annual sales exceed fifty million and do not exceed one hundred million cigarettes shall each pay $1,200. Manufacturers of cigarettes whose annual sales exceed one hundred million cigarettes shal each pay $2,496. M In arriving at the amount of 'cense tax to be paid hereunder, and m...§?“f°°°”°” °°' in the levy and collection of such tax, each person, Erm, or corppration engaged in the manufacture of cigars, cigarettes (including 'ttle cigars), or tobacco shall be considered and deemed a single manufacturer. And every person who carries on any business or occupation for p,§—[§`.i°5!€’$’E’f£°r°°°' which special taxes are im(posed bkthis Act, without having paid the special tax herein provide , shall, sides being liable to the payment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than $500, or be imprisoned not more than six months, or both, at the discretion of the court: P Pmwkled, That the special taxes imposed by this Act and lpayable cgiilggiioa me am during the special tax ear ending June thirtieth, nineteen undred Fm *9*6- and sixteen, shall be collected and paid proportionately for the period during which such taxes shall remain in force during said year. Stamp taxes. Anrmsrvn sramrs. Sec. 5. That on and after the first day of December, nineteen hun- sa>Iéi§°`i¤·riI:Z¤bi¤!i鑤ii dred and fourteen, there shall be levied, collected, and paid, for and m§'g§fgf,jfé A_ in respect of the several bonds, debentures, or certificates of stock and Pwr. r>· 759. of in ebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this Act, or for or in respect of the vellum, parchment, or paper upon which such instru- 91006°—vor. 38-rr 1--48
