Section 101
SEC. 101. On ail tobacco and snuff manufactured or partially manufactured in the Philippine Islands and sold or removed for domestic consumption or sale there shall be levied and collected the following taxes: On snuff manufactured of tobacco, or of any substitute for tobacco, ground, dry. damp, pickled, scented, or otherwise, of all descriptions, when prepared for use. a tax of thirty-two centavos on each kilogram; and snuff flour shall be faxed as snuff and shall be put up in packages and labeled and the fax paid thereon in the same manner as snuff. On all chewing and smoking tobacco, fine-cut Cavendish, plug or twist, cut or granulated, of every description and on all tobacco twisted by hand or reduced into a condition to be consumed in any manner other than by the ordinary mode of drying and curing; and on all tobacco prepared or partially prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened ; and on all fine-cut shorts and refuse, scraps, clippings, cuttings, and sweepings of tobacco a tax of forty-eight centavos on each kilogram.