The James River and Kanawha Canal, Richmond 



federal excise on such goods. Included in these levies 

 is the 8-cents-per-package tax on cigarettes. This excise, 

 which has been increased a dozen times since its incep- 

 tion, began as a war measure in 1864. Other tobacco 

 products were originally taxed in 1862. Through pay- 

 ments of the federal excise on manufactured tobacco, 

 tobacco users in America have now contributed close 

 to $39 billion to the national treasury in the past near- 

 hundred years. 



Beginning on August 1, 1960— and effective until June 

 30, 1962— cigarettes and cigars sold in Virginia are tax- 

 able items. The excise on each package of 20 cigarettes 

 is 3 cents. Except for little cigars, which pay 1 cent for 

 each 10 or fractional part, other cigars, and cheroots are 

 taxed on retail value per thousand. 



