TAX ON CIGARETTES.

SEC. 421. TAX ON CIGARETTES. (a) Increase in Rate.—Section 2000 (c) (2) (tax on cigarettes) is hereby amended by striking out “$3.50 per thousand” and inserting in lieu thereof “$4 per thousand until April 1, 1954, and $3.50 per thousand on and after April 1, 1954”. (b) Effective Date.—The amendment made by subsection (a) shall take effect on the first day of the first month which begins more than 10 days after the date of the enactment of this Act.