Specific tax on mechanical lighters.
Section 139
SEC. 139. Specific tax on mechanical lighters. — On every mechanical lighter, there shall be collected a tax of forty centavos. The term "mechanical lighter" includes any mechanical or chemical contrivances for causing ignition which is portable and which operates by producing a spark or flame whether by itself or when brought into contact with electric current or gas, and includes also a mechanical lighter issued from a manufactory in an incomplete state or requiring for its completion the addition of a flint.