Section 15
SEC. 15. Section sixty-nine of Act Numbered Twenty-three hundred and thirty-nine is hereby amended to read as follows: "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 usual wholesale value, less the amount of the tax, is twenty pesos per thousand, or less, on each thousand, two pesos; "(2) When the manufacturer's usual wholesale value, 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 usual wholesale value, 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 and twenty centavos; "(2) Weighing more than two kilograms per thousand, on each thousand, two pesos."