Amendments to Administrative Order No. 35, Tobacco Inspection Regulations

September 12, 1922 DOF REGULATIONS NO. 030-22 1 SUBJECT : Amendments to Administrative Order No. 35, Tobacco Inspection Regulations TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 9 of Administrative Order No. 35, Tobacco Inspection Regulations, is hereby amended to read as follows: SEC. 9. (a) Cigars for export to the United States. For export to the United States, cigars must be manufactured under sanitary conditions from good, clean tobacco, properly cured and seasoned, of a crop, which has been harvested at least six months prior to the date of manufacture, exclusively the product of the Philippine Islands. However, imported wrappers may be used. The cigars must be well made, in the case of hand-made cigars with suitable spiral wrappers and with long fillers from which must have been removed all stems, dust, scraps, or burnt tobacco; and in the case of machine-made cigars, from tobacco free from all stems, dust, and burnt tobacco. (b) Packing. The cigars must be properly assorted and neatly and firmly packed in clean and thoroughly dried receptacles of wood not before used, made from native timber known as "calantas" or from imported cedar wood, or tin, unless permission is secured in emergencies from the Collector of Internal Revenue to use other classes of wood. Containers must be marked to show the true shape or size, the make, whether hand made with long filler or machine made with short filler, and the color of the cigars. By color is meant the color of the wrapper and not the filler. The word "claro" (light) shall apply to a very light wrapper, "colorado claro" (light red) to a light wrapper, "colorado" (red) to a medium wrapper, "colorado maduro" (red ripe) to a dark wrapper, and "maduro" (ripe) to a very dark wrapper. Containers must also be marked, at either end, with the commercial name of the factory from which the cigars originated. The marking with reference to the make, as hereinbefore required, shall consist of the affixture of a label on the front side of each cigar box and of another label on the inside of the cover showing whether the cigars there contained are hand made with long filler or machine made with short filler. These labels are manufacturers' labels and their cost will be defrayed by the manufacturers concerned. Containers in which the shapes, sizes, workmanship, and colors are not uniform, or do not conform with the standard as to these points as determined in the approved samples hereinafter provided for, will be rejected by the inspector. (c) Official inspection label. In addition to the labels referred to in the preceding paragraph, there shall also be affixed to each cigar box an official inspection label in the place where it has hitherto been affixed. The inspection label shall contain information relative to the origin of the tobacco used in the manufacture of the cigars and their make, and to the supervision under which they were manufactured, graded, and packed. Consequently, it should be plainly shown whether the cigars are hand made with long filler from tobacco produced in the Cagayan Valley, or partly from tobacco grown in the Valley and partly from tobacco of other regions, or entirely from tobacco grown outside of the Cagayan Valley, or are machine made with short filler. (d) Price to be considered in determining quality. In passing on the quality of cigars, the article will be required to come up to a high standard as to workmanship, burn, aroma, and taste. The actual price at which the cigars are sold will also be given due weight, and when it is found that cigars are sold at such a low price that the cost of production with materials of the quality required in these regulations leaves no reasonable margin for profits, such fact may be considered as corroborative evidence in determining whether the cigars in question are fit for export to the United States. SECTION 2. (a) Paragraph (a) of section 20 is hereby amended to read as follows: (a) In order to secure the benefits of this section, the importer must report the alleged damaged condition to the Chief, Bureau of Insular Affairs, War Department, Washington, D.C., or to one of the duly appointed Philippine tobacco agents in the United States, if such there be, within sixty days of their arrival at point of consignment in the United States, in the case of musty, moldy, or worm-eaten cigars. In such report a request for inspection of the cigars must be made and the following data must be given: TAEcSC (1) Shipping number found on cigar boxes. (2) Ship on which goods were transported from Manila to the United States. (3) Date of departure from Manila. (4) Date of arrival in the United States. (5) Port of entry in the United States. (6) Name of exporter. (7) Name of factory. (8) Name of consignee and address. (9) Date of receipt by consignee. (10) Number or quantity of damaged goods. (11) Number and kind of cigars received under each shipping number. (12) Stamp classification. (13) Name of manufacturer, exporter, importer, and owner of cigars who is entitled to or claims reimbursement. (b) Subparagraph (2) of paragraph (b) , section 20, is hereby amended to read as follows: (2) In case the owner desires to return the worm-eaten, moldy, or musty cigars to the Philippine Islands, the agent will promptly report to the Chief, Bureau of Insular Affairs, the weight, cubic feet, and number of packages to be shipped, together with full information as to character of shipment, name of owner in the United States, and the name of the factory. Shipment will then be arranged for by the Bureau of Insular Affairs. Upon the arrival of the cigars in Manila the Collector of Internal Revenue will turn same over to the manufacturer for his disposition, and upon the destruction of the United States internal-revenue stamps make corresponding refund to him. (c) Subparagraph (3) of paragraph (b) , section 20, is hereby repealed. (d) Subparagraph (4) of paragraph (b), section 20, is hereby made subparagraph (3) and amended to read as follows: (3) In the case of moldy or worm-eaten cigars, the maximum allowance authorized for reconditioning will be fixed from time to time by the Collector of Internal Revenue; the allowance granted will be less than the maximum authorized when the presence of mold is slight. The reimbursement for reconditioning will be made by the disbursing agent of the Philippine revenues upon certificates by the inspecting agent, approved by the Chief, Bureau of Insular Affairs. The Commissioner of Internal Revenue, Washington, D.C., should be called upon to instruct the nearest collector of internal revenue in regard to emptying the cigars, destruction of the old stamps, repacking the cigars, under the supervision of a deputy, and the sale and affixture of new stamps; these stamps to be paid for by the Philippine tobacco agent out of funds advanced or reimbursed to him by the disbursing agent of the Philippine revenues. When the stamps have been affixed, the deputy will file a certificate in duplicate, in such form as the Commissioner of Internal Revenue may prescribe, setting forth the fact that United States internal-revenue stamps in a certain amount were affixed to cigars imported from the Philippine Islands. This certificate will be made the basis for a transfer from the Federal Treasury to the Insular Treasury of the amount so collected for account of the Philippine Islands. SCIAaT (e) Subparagraph (5) of paragraph (b) , section 20, is hereby made subparagraph (4) and amended to read as follows: (4) In the case cigars are unsalable by reason of being worm eaten, they may be reduced to scrap and reworked under the provisions of the United States internal-revenue regulations, provided the owner desires not to have them returned to the Philippine Islands. The value of the internal-revenue stamps on cigars so reduced to scrap, upon certificate of a United States internal-revenue officer or Philippine tobacco agent that said stamps had been destroyed, may be refunded. SECTION 3. These Regulations shall take effect upon their promulgation in the Official Gazette. Manila, September 12, 1922. ALBERTO BARRETTO Secretary of Finance Footnotes 1. Promulgated October 10, 1922, XX Off. Gaz., 121, page 2183.