Specific tax on cigars and cigarettes.
Section 69
SEC. 69. Specific tax on cigars and cigarettes.—On cigars and cigarettes (except handmade cigars and cigarettes prepared by the consumer for his own consumption and so used) there shall be collected the following taxes: (a) Cigars: 1. When the manufacturer's wholesale price, less the amount of the tax, is twenty pesos per thousand, or less, on each thousand, two pesos; 2. When the manufacturer's wholesale price, less the amount of the tax, is more than twenty pesos but not more than fifty pesos per thousand, on each thousand, four pesos; 3. When the manufacturer's wholesale price, less the amount of the tax, exceeds fifty pesos per thousand, on each thousand, six pesos; (b) Cigarettes: 1. Weighing not more than two kilograms per thousand, on each thousand, one peso; 2. Weighing more than two kilograms per thousand, on each thousand, two pesos.