(2) When the manufacturer's or importer's wholesale price, less the amount of the tax, exceeds thirty pesos but does not exceed sixty pesos pel' thousand, on each thousand, ten pesos. (3) When the manufacturer's or importer's wholesale price, less the amount of the tax, exceeds sixty pesos per thousand, on each thousand, sixteen pesos. B. Ciga,.ettes(11 When the manufacturer's 01' importer's wholesale price, less the amount of the tax, is four pesos 01' less pel' thousand, on each thousand, three pesos. (2) When the manufacturer's or importer's wholesale price, less the amount of the tax, is more than foul' pesos but not more than six pesos per thousand, on each thousand, six pesos. (3) When the manufacturer's or importer's whol esale price, less the amount of the tax, exceeds six pesos per thousand, on each thousand, eight pesos. (b) The maximum price at which the various cIa ses of cigars and cigarettes are sold at whole ale in the factory or in the establishment of the importer to any me ber of th e public shall determine the rate of the tax applicable to such cigars and cigarettes; and if the manufacoorer or impOl路ter also sells, 01' allows t be sold, his cigars and cigarettes at wholesale in another <!stablishment 0 which he is the owner or in the profits of which he has an interest, the I""aximum sale price in such establishment shall determine the rate of the tax applicable to the cigars and cigarettes therein sold. (c) Every manufacturer or importer of cigars and cigarettes shall file with the Director of Customs and Internal Revenue, on the date or dates designated by the latter, a sworn statement of the maximum wholesale prices of cigars and cigarettes, and it shall be unlawful to sell said cigars and cigarettes at wholesal e at a price in excess of the one specified in the statement required by this section without previous written notice to said Director of Customs and Internal Revenue. SEC. 3. Effectivity.-This Order shall take effect upon its approval by the Commander-in-Chief of the Imperial Japanese Forces. Done in the City of Greater Manila, Philippines, this 8th day of May, 1942. (SGD.) JORGE B. VARGAS Chainnan of the E xecutive CO'Ht1n18S"ion
APPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines on May 9, 1942.
[29]