Amendment to Regulations No. 27

October 1, 1930 DOF REGULATIONS NO. 067-30 1 SUBJECT : Amendment to Regulations No. 27 TO : All Internal Revenue Officers and Others Concerned SECTION 1. Section 6 (a) of Regulations No. 27 is hereby amended so as to read as follows: (a) Cigars . Cigars shall be packed in boxes of wood containing 10, 20, 25, 50, 100, 200, 250, or 500 cigars of the P2 class; 5, 10, 25, 50, or 100 cigars of the P4 class; and 5, 10, 20, 25, 50, or 100 cigars of the P6 class; or in substantial cardboard or pasteboard boxes or wrappings of tough paper containing 10, 20, 25, 50, 100, 200, 250, or 500 cigars each of the P2 class and 5 or 10 cigars of any other class. Cigar boxes once used may be used again for packing cigars, but in such case, the marks and labels appearing thereon should first be completely obliterated before the boxes are returned to the factory premises. SECTION 2. Section 7 (a) of Regulations No. 27 is hereby amended by adding the following paragraph: In cases where the original containers of 10, 20, 25, 50, 100, 200, 250, or 500 cigars each of the P2 class and 5 or 10 cigars of any other class to which the required internal revenue stamps have been duly affixed, are wrapped with tough paper, the manufacturer concerned shall attach to each wrapper a certificate signed by the manager and duly attested by an internal revenue officer to the effect that the required stamps have been affixed to each and every container so wrapped. SECTION 3. These regulations shall become effective upon their promulgation in the Official Gazette. cITAaD Manila, October 1, 1930. MIGUEL UNSON Secretary of Finance Recommended by: JUAN POSADAS, JR. Collector of Internal Revenue Footnotes 1. Promulgated November 1, 1930, XXVIII Off. Gaz., 131, page 3812.