Power to Grant or Authorize the Destruction of Spoiled or Damaged Cigarette Paper in Rolls or Bobbins

March 20, 1963 REVENUE MEMORANDUM ORDER NO. 16-63 SUBJECT : Power to Grant or Authorize the Destruction of Spoiled or Damaged Cigarette Paper in Rolls or Bobbins TO : All Regional Directors, Provincial Revenue Officers and Others Concerned In order to clearly determine who may grant or authorize the destruction of spoiled or damaged cigarette paper in rolls or bobbins upon request by any cigarette manufacturer or cigarette paper dealer, it is hereby announced that, henceforth, such power shall exclusively be lodged in the Commissioner of Internal Revenue. All requests, therefore, for the destruction of damaged cigarette paper in rolls or bobbins must be forwarded to the Commissioner of Internal Revenue. This Memorandum Circular supersedes, revokes or repeals any and all other circulars, memoranda, orders and letters, insofar as the official who may grant the authority to destroy cigarette paper in rolls or bobbins is concerned. (SGD) JOSE B. LINGAD Acting Commissioner of Internal Revenue