SIXTTFNINTH ;GONGRESS.>i Sass. lei CH: 27. 1926- 87
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~ ‘28; ·eentum?efl the .amgpn§%t·rarl¤iqh<,the2 taxable ,gifts¤ex¢e¤d
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$1 ythe Lamountyby which thataxable giftsexceed 9’(;€l>9g4$éubdivision (a) of this section shallitake efedms- of June ,,,‘;{°“°°'“°"¤¤•*· ’ ‘ Ti·=;=‘ ’ ;‘;‘i W? ·_ "~·*s¥ L·1;;;;· ¢- -*13, · ?%.'s iL1€1 .»
- Any that hamlreenepaid inudexg the1»pnov&siens.of ,,§*°‘,,§,'3,°ug‘d;¤°g°;, g{
T1tleIII af the:Re:venue—,&ct o&»1924·pnior.t0,the enactment ofthis M4- Act III cxée¤¤.¤f»the,taA§~1mp0Q6d» ¤by,bu¢h»:t1h1e,as,axhe¤rded by this Act shal1_be—refundednwitl;0srt»mtemet.vi··,—,[— A; to · »·.
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TITLE IY.-we-=TA.X»>%ON CI ABS,»{1‘0.BiA»CGO,-··AND.»·MA,NU» "”‘ "* °‘°“° “"’ l §= = ~FAGIU3g3$<THERE@E; *1·~ r~ » ,· ,i , . ’°°`°°° .·l 11; Tl Uri ii iu: i ‘r · ..»f~¤» zi un iis ‘ Sm. 4:00. ;(a »Up0n1; ` rs, manufactured in‘*oi· "u’,',‘g‘°,u,°,“, 'g*°°,§{ iI¤P0l'i9d jufntine nitedqgtstewgvwhich oa or after the expiration of r?>;·>ré M A Bofllyi after thesenwtment of this Ant agresold by theuunufaeturer ¤,;.m:¤..;. . · "· or -;1mp0rter,, orzeremovedf-for consumption for {sale, therstshall be ,dY°*·‘“·¤’·°‘°·°”’°°‘· le-viedy collected, » and paid 4 under the; ~p1·ovieidns i of: existing law, in lieu otdhe internal-eevenue~taxea¤now’ itnpiosedthereen by eemien 400,<>f,~the Revenue Act ioia199+1»,·;the;£oilewing taxes, to {be paidby t}16JI1§I}llf80U}l”8!‘: 01Ti1I!1P9ftBIg¢h0I\¤`i—- nz; :r»f2.;, gt. . }~ -, ~·,.»4 eOn·cngarszofrallidemviptiensecmadeiof tobaecowor my rsulntitute {3*};; therefor, and {weighing not more than threw pounds;pe;v=th0usan<l. ¤¤=·¤P 75 P€l`·th0\\$IDdl-¢;t·» ·i ¤· ,<‘· .1, '· jan ·» ·— ·:—f;:~.·i - N ‘·:.»: ,01l·.£?i§&1'B‘l’ll&dQ ·tobaco<:,isorjany,s11bstitn1te therefor, and weigh» Bm- °° ’°*°“ Pm- ing more than three poun taper thousand, if manufactured e or importedtp retail atmot-more no cents each, $2 per thousand; f manufactured or imported to retail at»more=than~5 centswach and·¤0t» nmze.\han»8ce•g1teeach,.$3·pe¤~thousand;;"? xw; .:»; I ·» .If.ma¤ufacttu·ed on f1HlPOI't·6K].*,l'·Q>1‘Gi¢$l'l at ¤ore·thani8, cents each _ and notmnore tl1an¤15cents»each,$¢$pe11thousand;;e cm Qi · ; · -- 3 ‘ i Ifrmanufacturedoriimpd1ted.toa·etai1;at2nere;thaa 15 eentsaeaoh andnot-more t¤hamB01cents:eaclx,i$10.£l0 r thcnsandgyl » .- · , · ··—.·If~ manufactured 0l‘iiIDePOPt0d§tD·¤O$¢\f·_ atcmoce than`:B0;»ca1ts.•arh, $1% per thousand?} f b A ·.rr;.·%t;hm··g,._;= In cigarettascma e o ~bo aecb, or anyii _ ’tute. `eze i·,.‘•n w¤*¤¤¢¤*¢•·· ¤¤ _ w? not:¤1or•.than three pounds per thousandy$8 per thousand; °°'°°'
éigléing three'·~p0unds~per¤ thousand, $7.20» per
(b·).Wheneversizin{this-section.vrefere¤ce is made to ciga¤s·man¤· R•°•“ ¤*‘*°• <’·*¤¤•>°-
factured or imported to retail at not over a certain price each .,tlaen in determining the talwto be paid regard shall-be had;to· the ordinary retail %ioe:o i¤8i!1glé»Cig4?.l'¤iii·i(LB·p1‘iI1Cipdl inarketp . = { (o); · he Ooi¤miss1oner·may,_b)i;Ireg11lation, require themannfac- hm *°¤¤i*°d· ture: or imperterto-cabin t0·eachbox% package, or container a con- spicuous 1abe1—:indieat¤ing·the·clause~o ·th.istse<%ion under whichthe cigars therein containedhavva been- tu-paid, which must correspond mth theta:-paid.stamp·;on euclnbox 01-2 container. ’ c _ (d i Every manufacturer of: cigamttcsi (includ` small cigars ,,,Pg°"“,§§§,g,’*‘;',§?"”d Nv ` notsmore than three lpounds per/thousanud§ shall put up V0? 43. v- 317- all e cigarettes and such sma cigarsthat hemanufactures or has manufactured for him, andrsells or removes for consumption or sale, in packages or parcels containing five, eight, ten, twelve, fifteen,
