notice provided in subdivision (a) of this section, or (2) before the expiration of the sixty-day period provided in subdivision (a) of this section even though such notice has been given, or (3) at any time prior to the final decision by the board upon such deficiency even though the executor has filed an appeal. If the executor does not file a claim in abatement as provided in section 312, the deficiency so assessed (or, if the claim so filed covers only a part of the deficiency, then the amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where it is shown to the satisfaction of the commissioner that the payment of a deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the commissioner with the approval of the secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud, with intent to evade tax) may grant an extension for the payment of such deficiency or any part thereof for a period not in excess of two years. If an extension is granted, the commissioner may require the executor to furnish a bond in such amount, not exceeding double the amount of the deficiency, and with such sureties as the commissioner deems necessary, conditioned upon the payment of the deficiency in accordance with the terms of the extension. In such case there shall be collected, as a part of the tax, interest on the part of the deficiency the time for payment of which is so extended at the rate of 6 per centum per annum for the period of the extension, and no other interest shall be collected on such part of the deficiency for such period. If the part of the deficiency the time for payment of which is so extended is not paid in cordance with the terms of the extension, there shall be collected, as a part of the tax. interest on such unpaid amount at the rate of 1 per centum a month for the period from the time fixed by the terms of the extension for its payment until it is paid, and no other interest shall be collected on such unpaid amount for such period. ac of 1 per centum a month shall be collected on such unpaid amount from the date of the expiration of the period of the extension until it is paid. (b) Where a deficiency or any interest assessed in connection therewith under subdivision (e) of section 308 or any addition to the tax provided for in section 3176 of the revised statutes, as amended, is not paid in full within thirty days from the date of notice and demand from the collector, there shall be collected as part of the tax, interest upon the unpaid amount at the rate of 1 per centum a month from the date of such notice and demand until it is paid. (c) If a claim in abatement is filed, as provided in section 312, the provisions of subdivision (b) of this section shall not apply to the amount covered by the claim in abatement. Sec. 310. (a) Except as provided in section 311 and in subdivision (b) of section 308 and in subdivision (b) of section 312, the amount of the estate taxes imposed by part I. of this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (a) (b) The period within which an assessment is required to be made by subdivision of this section in respect of any deficiency shall be extended (1) by sixty days if a notice of such deficiency has been mailed to the executor under subdivision (a) of section 308 and no appeal has been filed with the board of tax appeals, or (2) if an appeal has been filed, then by the number of days between the date of the mailing of such notice and the date of the final decision by the board. Sec. 311. (a) In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed or a proceeding in court for the collection of such tax may be begun without assessment, at any time. (b) Where the assessment of the tax is made within the period prescribed in section 310 or in this section, such tax may be collected by distraint or by a proceeding in court, begun within six years after the assessment of the tax. Nothing in this act shall be construed as preventing the beginning, without assessment, of a proceeding in court for the collection of the tax at any time before the expiration of the period within which an assessment may be made. (c) This section shall not (1) authorize the assessment of a tax or the, collection thereof by distraint or by a proceeding in conrt if at the time of the enactment of this act such assessment. distraint or proceeding was barred by the period of limitation then or distraint or proceeding in court begun before the enactment of this act. (g) The 50 per centum addition to the tax provided by section 3176 of the revised statutes, as amended, shall, when assessed after the enactment of this act in connection with an estate tax. be assessed, collected and paid in the same manner as if it were a deficiency, except that the provisions of sub-in existence, or (2) affect any assessment made division (e) of this section shall not be applicable. Sec. 309. (a) (1) Where the amount determined by the executor as the tax imposed by part I. of this title, or any part of such amount, is not paid on the due date of the tax, there shall be collected as a part of the tax interest upon such unpaid amount at the rate of 1 per centum a month from the due date until it is paid. (2) Where an extension of time for payment of the amount so determined as the tax by the executor has been granted, and the amount the time for payment of which has been extended, and the interest thereon determined under subdivision (c) of section 305, is not paid in full prior to the expiration of the period of the extension, then, in lieu of the interest provided for in paragraph (1) of this subdivision, interest at the rate Sec. 312. (a) If a deficiency has been assessed under subdivision (d) of section 308. the executor, within thirty days after notice and demand from the collector for the payment thereof, may file with the collector a claim for the abatement of such deficiency or any part thereof or of any interest or additional amounts assessed in connection there. with or of any part of any such interest or additional amounts. Such claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim. and with such sureties as the collector deems necessary, conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this section. Upon the filing of such claim and bond, the col lection of so much of the amount assessed as is covered by such claim and bond shall be stayed pending the final disposition of the claim. (b) If a claim is filed as provided in subdivision (a) of this section the collector shall transmit the claim immediately to the commissioner, who shall by registered mail notify the executor of his decision on the claim. The executor may within sixty days after such notice is mailed file an appeal with the If the claim is denied board of tax appeals. in whole or in part by the commissioner (or by the board in case an appeal has been filed) the amount, the claim for which is denied. shall be collected as part of the tax upon notice and demand from the collector, and the amount, the claim for which is allowed. A proceeding in court may shall be abated. be begun for any part of the amount, claim Such for which is allowed by the board. one year proceeding shall be begun within after the final decision of the board, and may be begun within such year even though the period of limitation prescribed in section 310 has expired. (c) If the claim in abatement is denied in whole or in part, there shall be collected, at the same time as the part of the claim denied, and as a part of the tax, interest at upon the rate of 6 per centum per annum the amount of the claim denied, from the date of notice and demand from the collector under subdivision (d) of section 308 to the date of the notice and demand under subIf the amount division (b) of this section. included in the notice and demand from the collector under subdivision (b) of this section is not paid in full within thirty days after such notice and demand, then there shall be collected. as part of the tax, interest upon per the unpaid amount at the rate of 1 centum a month from the date of such notice and demand until it is paid. (d) Except as provided in this section, no claim in abatement shall be filed in respect of any assessment made after the enactment of this act in respect of any estate tax. Sec. 313 (a) The collector shall grant to the person paying the tax duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the execu tor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. (b) If the executor makes written applica tion to the commissioner for determination of the amount of the tax and discharge from (c) The provisions of subdivision (b) shall Sec. 314. (a) If the tax herein imposed is not paid on or before the due date thereof the collector shall, upon instruction from the commissioner, proceed to collect the tax under the provisions of general law or commence appropriate proceedings in any court of the United States having jurisdiction, in the name of the United States, to subject the property of the decedent to be sold under the judg From the proment or decree of the court. ceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court. to be paid under its direction to the person entitled thereto. (b) If the tax or any part thereof is paid by or collected out of that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is to equal or prior liability for the subject payment of taxes, debts or other charges against the estate, it being the purpose and intent of this title that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution. If any part of the gross estate consists of proceeds of policies of insurance upon the life of the decedent a beneficiary other than the receivable by executor, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid as the proceeds, in excess of $40,000, of such policies bear to the net If there is more than one such bene estate. ficiary the executor shall be entitled to recover from such beneficiaries in the same ratio. Sec. 315 (a) Unless the tax is sooner paid in full, it shall be a lien for ten years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien. If the commissioner is satisfied that the tax liability of an estate has been fully discharged or provided for he may under regulations prescribed by him with the approval of the secretary, issue his certificate, releasing any or all property of such estate from the lien herein imposed. (b) If (1) the decedent makes a transfer of, or creates a trust with respect to, any property in contemplation of or intended to take effect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or or (2) if insurance passes money's worth) under a contract executed by the decedent in favor of a specific beneficiary, and if in either case the tax in respect thereto is not paid trustee or due, then the transferee, when beneficiary shall be personally liable for such tax, and such property to the extent of the decedent's interest therein at the time of such transfer or to the extent of such beneficiary's interest under such contract of insurance, shall be subject to a like lien equal to the amount Any part of such property of such tax. a fair consideration in sold by such transferee or trustee to a bona fide purchaser for money or money's worth shall be divested of the lien and a like lien shall then attach such transferee to all the property of trustee, except any part sold to a bona fide or purchaser for a fair consideration in money United States, whether made directly or inor money's worth. directly: Sec. 316. If after the enactment of this act the commissioner determines that any assessment should be made in respect of any estate tax imposed by the revenue act of 1917, the revenue act of 1918 or the revenue act of 1921, or by any such act as amended, the amount which should be assessed (whether as deficiency or additional tax or as interest, penalty or other addition to the tax) shall be computed as if this act had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including the provisions in case of delinquency in payment after notice and demand) as in the case of the taxes imposed by part I. of this title, except that the period of limitation prescribed in section 1009 shall be applied in lieu of the period prescribed in subdivision (a) of section 310. Sec. 317. (a) Whoever knowingly makes any false statement in any notice or return required to be filed under part I. of this title shall be liable to a penalty of not exceeding $5.000 or imprisonment not exceed ing one year, or both. (b) Whoever fails to comply with any duty imposed upon him by section 304, or having in his possession or control any record, file or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the commissioner or any collector or law officer of the United States or his duly authorized deputy or agent, who desires to examine the same in the per formance of his duties under part I. of this title, shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. Sec. 318. (a) The term "resident" as used in this title includes a citizen of the United States with respect to whose property any probate or administration proceedings are had in the United States court for China. Where no part of the gross estate of such decedent is situated in the United States at the time of his death, the total amount of tax due under part I. of this title shall be paid to or collected by the clerk of such court, but where any part of the gross estate of such decedent is situated in the United States at the time of his death, the tax due under part I. of this title shall be paid to or collected by the collector of the district in which is situated the part of the gross estate in the United States, or, if such part is situated in more than one district. then the collector of such district as may be designated by the commissioner. (b) For the purpose of this section the clerk of the United States court for China shall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in the same manner and subject to the same provisions of law, including penalties, as the taxes collected by and paid to a collector in the United States. Part II-Gift Tax. Sec. 319. For the calendar year 1924 and each calendar year thereafter, a tax equal to the sum of the following is hereby imposed upon the transfer by a resident by gift during such calendar year of any property wherever situated. whether made directly or indirectly, and upon the transfer by a nonresident by gift during such calendar year of any property situated within the 1 per centum of the amount of the taxable gifts not in excess of $50,000; 2 per centum of the amount by which the taxable gifts exceed $50,000 and do not exceed $100,000; 3 per centum of the amount by which the taxable gifts exceed $100,000 and do not exceed $150,000; 4 per centum of the amount by which the taxable gifts exceed $150,000 and do not exceed $250,000: 6 per centum of the amount by which the taxable gif' exceed $250,000 and do not exceed $450.000; 9 per centum of the amount by which the taxable gifts exceed $450,000 and do not exceed $750,000: 12 per centum of the amount by which the taxable gifts exceed $750,000 and do not, exceed $1.000.000; 15 per centum of the amount by which the taxable gifts exceed $1.000.000 and do not exceed $1.500.000; 18 per centum of the amount by which the taxable gifts exceed $1,500,000 and do not exceed $2.000.000; taxable gifts exceed $2,000.000 and do not 21 per centum of the amount by which the exceed $3.000.000: 24 per centum of the amount by which the exceed $4.000.000; taxable gifts exceed $3.000.000 and do not 27 per centum of the amount by which the exceed $5.000.000: taxable gifts exceed $4,000,000 and do not taxable gifts exceed $5,000,000 and do not 30 per centum of the amount by which the exceed $8.000.000; taxable gifts exceed $8,000,000 and do not 35 per centum of the amount by which the exceed $10.000.000: taxable gifts exceed $10.000.000. 40 per centum of the amount by which the the fair market value thereof at the date of Sec. 320. If the gift is made in property, the gift shall be considered the amount of the gift. Where property is sold or exchanged for less than a fair consideration in money or money's worth, then the amount by which the fair market value of the property exceeded the consideration received shall, for 319. be deemed a gift and shall be included the purpose of the tax imposed by section in computing the amount of gifts made during the calendar year. Sec. 321. In computing the amount of the gifts, subject to the tax imposed by section 319, there shall be allowed as deductions: or (2) The amount of all gifts or contributions made within the calendar year to for the use of the United States. any state, territory, any political subdivision thereof or the District of Columbia, for exclusively public purposes or to or for the use of any corporation organized and operated exclusively for religious. charitable, scientific, literary or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual or to a trustee or trustees, or fraternal society, order or association, operating under the lodge system, but only if such gifts or contributions are to be used by such trustee or trustees or by such fraternal society, order or association. exclusively for religious, charitable, scientific. literary or educational purposes or for the prevention of cruelty to children or animals. and the amount of all gifts or contributions made within the calendar year by such cor inheritance or (B) as having been acquired or association for a religious, charitable, scientific, literary or educational purpose or 1or the prevention of cruelty to children or animals and the amount of all gifts or tributions made within the calendar year to the special fund for vocational rehabilitation authorized by section 7 of the vocational rehabilitation act; con (3) Gifts the aggregate amount of which to any one person does not exceed $500; (4) An amount equal to the value of any property transferred by gift within the calendar year, which can be identified (A) as having been received by the donor within five years prior to the time of his making such gift, either from another person by gift or from a decedent by gift, bequest, devise or inheritance, or (B) as having been acquired This in exchange for property so received. deduction shall be allowed only where a gift tax or an estate tax under this or any prior act of congress was paid by or on behalf of the donor or the estate of such decedent, as the case may be, and only in the amount of the value placed by the commissioner on such property in determining the value of the gift or the gross estate of such decedent, and only to the extent that the value of such property is included in the total amount of gifts made within the calendar year and not deducted under paragraph (2) or (3) of this subdivision. a (b) In the case of a nonresident(1) The amount of all gifts or contributions made within the calendar year to or for the use of the United States, any state, territory, any political subdivision thereof, or the District of Columbia, for exclusively public purposes or to or for the use of any domestic corporation organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, including the encourage ment of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any or to private stockholder or individual trustee or trustees, or fraternal society, order under the lodge or association, operating system, but only if such gifts or contributions are to be used within the United States by such trustee or trustees or by such fraternal society, order or association, exclusively for religious, charitable, scientific, literary or educational purposes or for the prevention of and animals, cruelty to children amount of all gifts or contributions made within the calendar year by such corporation, trustee or fraternal society, order or associacharitable. scientific, tion for a religious, or for the literary or educational purpose, prevention of cruelty to children or animals and the amount of all gifts or contributions made within the calendar year to the special fund for vocational rehabilitation authorized by section 7 of the vocational rehabilitation act: or the (2) Gifts the aggregate amount of which to any one person does not exceed $500; (3) An amount equal to the value of any property situated in the United States transferred by gift within the calendar year, which can be identified (A) as having been received by the donor within five years prior to the time of his making such gift, either from another person by gift or from a decedent by gift, bequest, devise or inheritance or (B) as having been acquired in exchange for propThis deduction shall be erty so received. an estate allowed only where a gift tax or tax under this or any prior act of congress was paid by or on behalf of the donor or the decedent, as the estate of such may be, and only in the amount of the value placed by the commissioner on such property case in determining the value of the gift or the gross estate of such decedent, and only to the extent that the value of such property is included within the total amount of gifts made within the calendar year of property situated in the United States and not deducted under paragraph (1) or (2) of this subdivision. Sec. 322. In case a tax has been imposed under section 319 upon any gift, and thereafter upon the the death of the donor amount thereof is required by any provision of part I. of this title to be included in the gross estate of the decedent then there shall be credited against and applied in reduction of the estate tax, which would otherwise be chargeable against the estate of the decedent the provisions of section 301, an under amount equal to the tax paid with respect to such gift; and in the event the donor has in any year paid the tax imposed by section 319 with respect to a gift or gifts which upon the death of the donor must be included in his gross estate and a gift or gifts not required to be 80 included, then the amount of the tax which shall be deemed to have been paid with respect to the gift or gifts required to be so included shall be that proportion of the entire tax paid on account of all such gifts which the amount of the gift or gifts required to be so included bears to the total amount of gifts in that year. Sec. 323. Any person who within the year 1924 or any calendar year thereafter makes any gift or gifts in excess of the deductions allowed by section 321 shall, on or before the 15th day of March, file with the collector a return under oath in duplicate, listing and setting forth therein all gifts and contributions made by him during such calendar year (other than the gifts specified in paragraph (3) of subdivision (a) and in paragraph (2) of subdivision (b) of section 321), and the fair market value thereof when made, and also all sales and exchanges of property owned by him made within such year for less than a fair consideration in money or money's worth, stating therein the fair market value of the property so sold or exchanged and that of the consideration received by him, both as of date of such sale or exchange. Sec. 324. The tax imposed by section 319 on or before shall be paid by the donor the 15th day of March, and shall be assessed, manner and collected and paid in the same subject, in so far as applicable, to the same as the tax imposed by provisions of law section 301. TITLE IV-TAX ON CIGARS, TOBACCO, AND MANUFACTURES THEREOF. and cigarettes Sec. 400. (a) Upon cigars manufactured in or imported into the United States, and hereafter sold by the manufacturer or importer, or removed for consumption or sale, there shall be levied, collected and provisions of existing law, paid under the in lieu of the internal-revenue taxes now imposed thereon by section 700 of the revenue act of 192, the following taxes, to be paid by the manufacturer or importer thereof On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per 1,000, $1.50 per 1,000. On cigars made of tobacco, or any substitute therefor, and weighing more than three pounds per 1.000, if manufactured or imported to retail at not more than 5 cents each, $4 per 1.000: If manufactured or imported to retail at more than 5 cents each and not more than 8 cents each. $6 per 1,000: If manufactured or imported to retail at 344 more than 8 cents each and not more than 15 cents each, $9 per 1,000; If manufactured or imported to retail at more than 15 cents each and not more than 20 cents each, $12 per 1,000; If manufactured or imported to retail at more than 20 cents each, $15 per 1,000: On cigarettes made of tobacco or any substitute therefor, and weighing not more than three pounds per 1,000, $3 per 1,000; than three pounds per Weighing more thousand, $7.20 per 1,000. (b) Whenever in this section reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar. (c) The commissioner may, by regulation, require the manufacturer or importer to affix to each box, package or container a conspicuous label indicating the clause of this section under which the cigars therein contained have been tax-paid, which must correspond with the tax-paid stamp on such box or container. facturer or importer, or removed for con- (b) Section 3362 of the revised statutes, as amended by section 701 of the revenue act of 1918, is re-enacted without change, as follows: "Sec. 3362. All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description and in no other manner: an ounce up "All smoking tobacco, snuff, fine-cut chewing tobacco, all cut and granulated tobacco, fine-cut chewing, the refuse of all shorts. which has passed through a riddle of thirtysix meshes to the square inch, and all refuse tobacco, and all other kinds of tobacco not scraps. clippings. cuttings and sweepings of otherwise provided for, in packages containan ounce. three-eighths ing one-eighth of of an ounce. and further packages with a further (d) Every manufacturer of cigarettes (in- difference between each package and the one ounces, and cluding small cigars weighing not more than next smaller of one-eighth of an ounce up three pounds per 1,000) shall put up all the to and including two four cigarettes and such small cigars that he manu- packages with a difference between each packto and including factures or has manufactured for him, and age and the one next smaller of one-fourth ounces. and packages of five ten sells or removes for consumption or sale, in of eight ounces, seven ounces, ounces, packages or parcels containing five, eight, ounces, ten, twelve, fifteen, sixteen, twenty, twentyhundred ounces, twelve ounces, fourteen ounces and That snuff may, four, forty, fifty, eighty sixteen ounces: Provided. and shall securely affix to at the option of the manufacturer, be put cigarettes each, each of such packages or parcels a suitable and shall up in bladders and in jars containing not tax thereon stamp denoting the properly cancel the same prior to such sale exceeding twenty pounds. with or removal for consumption or sale under such regulations as the commissioner, the approval of the secretary, shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in a like manner, in addition to the import stamp indicating inspection of the customhouse before they are withdrawn therefrom. or one six "All cavendish, plug and twist tobacco, in wooden packages not exceeding two hundred pounds net weight. use "And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered That number of the manufactory, and the gross tobacco in each package: Provided, weight, the tare, and the net weight of the (e) Section 3392 of the revised statutes, these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually as amended, is amended to read as follows: "Sec. 3392. All cigars weighing more than tobacco, refuse three pounds per 1.000 shall be packed in exported: And provided further. That perique of fine-cut chewing boxes not before used for that purpose con- tobacco, snuff flour, fine-cut shorts, the reftaining, respectively, three, five, seven, ten, scraps, clippings, cuttings and sweepings of tobacco, may be sold in bulk as material, and twelve, thirteen, twenty-five, fifty, 100, 200, without the payment of tax. by one manu250, or 500 cigars each; and every person who sells, or offers for sale, or delivers, or offers directly to another manufacturer, form facturer any other to deliver, any cigars in or for export, under such restrictions, rules and regulations as the commissioner of interthan in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to nal revenue may prescribe: And provided furterials may be used separately or in comsnuff and be put in each box, respectively, or who ther. That wood, metal. paper or other matobacco, for packing falsely brands any box, or affixes a stamp on any box denoting a less amount of tax bination Jevied. collected than that required by law, shall be fined for cigars, under such regulations as the comthan $1,000 and be missioner of internal revenue may establish." Sec. 402. There shall be each offense not imprisoned not more than two years: Provided, That nothing in this section shall be and paid. in lieu of the taxes imposed by made up into packages construed as preventing the sale of cigars at section 703 of the revenue act of 1921, upon retail by retail dealers from boxes packed, cigarette manner pre- books, sets or tubes, made up in or imported stamped, and branded in the further. That into the United States and hereafter sold by Provided law: scribed by each employe of a manufacturer of cigars the manufacturer or importer to any person (other than to a manufacturer of cigarettes shall be permitted to use. for personal consumption and for experimental purposes, not for use by him in the manufacture of cigaOn each package. to exceed twenty-one cigars per week without rettes), the followng taxes, to be paid by the the manufacturer of cigars being required to manufacturer or importer: pack the same in boxes or to stamp or pay book or set containing more than twenty-five ex- but not more than fifty papers, cent; contax thereon, such any internal-revenue emption to be allowed under such rules and taining more than fifty but not more than fifty papers or regulations as the secretary of the treasury 100 papers, 1 cent; containing more than 100 papers, 4 cent for each y prescribe." and snuff fractional part thereof; and upon tubes, 1 401. (a) Upon all tobacco actured in or imported into the United cent for each fifty tubes or fractional part by the manu- thereof. and hereafter sold more paper |