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As a tobacco product, cigars were taxed by the federal government. To
ensure that this tax was reliably collected, the government in 1883 mandated
the sale of cigars in standard capacity boxes. Both manufacturers and sellers
had a legal role to play in making sure the system worked.
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SELLERS
Cigars had to be sold out of the box they came in from the manufacturer.
Once empty, a box by law could not be refilled. The seller was legally
obligated to destroy it and replace it in his display case with a new box of
tax-paid cigars.
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Cigars displayed in their boxes, Dominion Cigar store, Edmonton, Alberta,1912. Glenbow Archives, Calgary, Alberta, NA-1372-2. |
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Between 1883 and 1935, Canadian cigar "excise" or "revenue" stamps were issued in several
dated "series." Those represented in the
Canadian Museum of Civilization collection are:

- Victoria Tower, Centre Block, Parliament Hill. Destroyed by fire, 1916.
- View of the West Block through two archways of the Victoria Tower, Parliament Hill.
- The Ottawa Locks of the Rideau Canal. The building on the left is the Commissariat (now the Bytown Museum); beyond, the Ottawa River and Quebec shore.
- Ottawa Valley lumberjack in traditional costume.
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SERIES OF 1924
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Date Created: March 29, 2007 | Last Updated: October 22, 2009