CODIFICATION OF INTERNAL REVENUE LAWS Weighing more than three pounds per thousand, $7.20 per thou- sand; except that if more than 61/2 inches in length they shall be taxable at the rate provided in the preceding paragraph, counting each 23/4 inches (or fraction thereof) of the length of each as one cigarette. The tax imposed by this subsection shall be in addition to any import duties imposed upon imported cigars and cigarettes. (d) CIGAmETE PAPER.- T here shall be levied, collected, and paid upon cigarette paper made up into packages, books, sets, or tubes, made up in or imported into the United States and sold by the manu- facturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), the fol- lowing taxes: On each package, book, or set containing more than twenty-five but not more than fifty papers, /2 cent; Containing more than fifty but not more than one hundred papers, 1 cent; Containing more than one hundred papers, Y2 cent for each fifty papers or fractional part thereof- and Upon tubes, 1 cent for each fifty tubes or fractional part thereof. SEC. 2001. TAXPAYER. (a) MANUFACTURER OR IMPORTER.- T he taxes imposed by section 2000 shall be paid by the manufacturer or importer. (b) MANUFACTURER ON COMMISSION, SHARES, OR CONTRACT. (1) TOBACCO AND SNUF. -W henever tobacco or snuff of any de- scription is manufactured, in whole or in part, upon commission or shares, or the material from which any such articles are made, or are to be made, is furnished by one person and made and manu- factured by another, or the material is furnished or sold by one person with an understanding or agreement with another that the manufactured article is to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker or manufacturer before the article passes from the place of making or manufacturing. (2) CIGARs AND IGARETTE. -Whenever cigars cicigarettes of any description are manufactured, in whole or in part, upon commis- sion or shares, or the material is furnished by one party and manu- factured by another, or the material is furnished or sold by one party with an understanding or agreement with another that the cigars or cigarettes are to be received in payment therefor or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars or cigarettes are removed from the place of manufacturing. SEC. 2002 . PAYMENT OF TAX. (a) STAMP. - (1) TOBACCO AND sNUFr. - The Commissioner shall cause to be prepared suitable and special stamps for the payment of the tax on tobacco and snuff, which shall indicate the weight and class of the article on which payment is to be made. (2) SNUFF FTSR.- Snuff flour, when sold or removed for use or consumption, shall be stamped in the same manner as snuff. (3) CIGARS AND CIGARETTES. -T he Commissioner shall cause to be prepared, for payment of the tax upon cigars and cigarettes, suit- able stamps denoting the tax thereon. (b) AssSsmENT.- (1) TOBACCO, SNUFF, CIGARS, AND CIGARETTE.-Whenever any manufacturer of tobacco, snuff, cigars, or cigarettes sells, or re- moves for sale or consumption, any tobacco, snuff, cigars, or cigar- ettes, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commis- 220
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