Section 107
SEC. 107. On all cigars and cigarettes, manufactured in the Philippine Islands for domestic sale or consumption, there shall be levied and collected the following taxes, to he paid by the manufacturer thereof: On cigars of all descriptions made of tobacco, or of any substitute therefor, two pesos on each thousand where the manufacturer's wholesale price is twenty pesos per thousand or less; four pesos on each thousand, where the manufacturer's wholesale price is fifty pesos per thousand or more than twenty pesos per thousand", six pesos on each thousand where the manufacturer's wholesale price exceeds fifty pesos per thousand. On all cigarettes made of tobacco, or of: any substitute therefor, weighing not more than two kilograms per thousand, sixty-seven centavos per thousand: Provided, That after the first day of July nineteen hundred and five, there shall he levied and collected on each thousand of such cigarettes, one peso per thousand. On all cigarettes made of tobacco, or of any substitute therefor, weighing more than two kilograms per thousand, two pesos on each thousand : Provided, That the taxes imposed in this section shall not accrue nor be collected on handmade cigars or cigarettes prepared by the actual consumer thereof exclusively for his own individual consumption and not for sale, barter, or gift to other consumers.