AN ACT INCREASING THE CEILING FOR REGISTERED WHOLESALE PRICES OF LOCALLY-MANUFAC TURED CIGARETTES PACKED IN TWENTIES FROM FOUR PESOS TO FOUR PESOS AND SEVENTY-FIVE CENTAVOS PER PACK AS THE BASIS OF AN AD VALOREM TAX OF TWENTY PERCENT, AMENDING FOR THE PURPOSE PARAGRAPH C (2) OF SECTION ONE HUNDRED FORTY-TWO, OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED