Section 10
SEC. 10. The fourteenth and fifteenth paragraphs of section forty-six of Act Numbered Twenty-Three hundred and thirty-nine, defining "Wholesale tobacco dealer" and Retail tobacco dealer" are hereby repealed and the first two paragraph following are substituted therefor; and said section forty-six is further amended by adding at the end thereof the third paragraph following: "Tobacco dealer' comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes, or manufactured tobacco. "Retail leaf tobacco dealer' includes every person who for himself or on commission sells or offers for sale to persons other than registered dealers in leaf tobacco and manufacturers of cigars, cigarettes, or manufactured tobacco, leaf tobacco. "Planters or producers of leaf tobacco are excepted from this tax with regard to leaf tobacco of their own production. "Manufacturer and wholesale dealer in motor spirits and and mineral oils' includes all persons who sell any of the articles made subject to the specific tax by section seventy- two (a) of this Act in quantities of four hundred liters or more at one time, and the manufacturer or importer of such articles."