Chapter 107. Authorizing the distribution of abandoned or forfeited tobacco, snuff, cigars, or cigarettes to hospitals maintained by the United States for the use of present or former members of the military or naval forces of the United States
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CHAP. 107.— An Act Authorizing the distribution of abandoned or forfeited tobacco, snuff, cigars, or cigarettes to hospitals maintained by the United States for the use of present or former members of the military or naval forces of the United States. October 14, 1921.[[S. 1718](/us/bill/67/s/1718).][[Public, No. 78](/us/pl/67/78).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the last proviso of section Tobacco, etc.[R.
S., sec. 3369, p. 659, amended](/us/rs/s3369/p659).3369 of the Revised Statutes is amended to read as follows: " “*And provided further*, That in case it shall appear that any abandoned, Disposal of forfeited,Destruction, or delivery to hospitals for use of soldiers, etc.condemned, or forfeited tobacco, snuff, cigars, or cigarettes, when offered for sale, will not bring a price equal to the tax due and payable thereon, such goods shall not be sold for consumption in the United States; and upon application made to the Commissioner of Internal Revenue, he is authorized to order the destruction of such tobacco, snuff, cigars, or cigarettes by the officer in whose custody and control the same may be at the time, and in such manner and under such regulations as the Commissioner of Internal Revenue may prescribe, or he may, under such regulations, order delivery of such tobacco, snuff, cigars, or cigarettes, without payment of any tax, to any hospital maintained by the United States for the use of present or former members of the military or naval forces of the United States.
” " Approved, October 14, 1921.