Raw material accountal for cigarette manufacture: designate specified inputs as principal and require detailed accounts and quarterly returns. Collectors must treat cigarette tissue paper, filter rods, PCT, CFCS, shells and slides as principal raw materials in addition to cut tobacco, and require manufacturers to maintain detailed raw material accounts showing opening balances, receipts, usage, disposals, wastage and closing balances. Manufacturers must submit a quarterly consolidated return in the prescribed format to the jurisdictional range superintendent by the seventh day of the month following the quarter, maintain registers of weights and quantities, verify input-output declarations as previously guided, and present unfit or damaged materials for verification before destruction.