H. No. 1491 / 47 OG No. 2, 594 (February, 1951)
"(1) Locally manufactured cigarettes made of locally grown leaf tobacco wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper, on each thousand, eight pesos.SEC. 2. This Act shall take effect upon its approval.
"(2) On cigarettes made of imported tobacco leaf wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper or in tin can, on each thousand, ten pesos, but if the cigarettes are mechanically packed, twenty-two pesos."