The Internal Revenue Service taxes cigars. A band is put around the box indicating that the tax has been paid.
Every cigar box is required to have a "Notice" on it identifying the cigar factory by number and district. The "Notice" says that the cigar box must not be re-used for cigars. Originally there were six IRS taxing districts in Iowa. By the 1920's, there was only one district. If the "Notice" is pasted on the cigar box, the box is older than 1910. After 1910 the "Notice" was printed on the bottom of the cigar box.
130 Brand of Cigars
The One Thirty brand of cigars was manufactured by the Carl L. Wollenberg Cigar Factory in Davenport, Iowa. The factory was number 209 in the Internal Revenue District of Iowa. The cigar box pictured was made in about 1925. Carl Wollenberg manufactured cigars from about 1896 until his death in 1929.
This cigar box held 50 cigars.
There is a "Tax Class Notice" on the front of the cigar box indicating that the cigars cannot be sold for more than 5 cents each. A 5 cent cigar would be taxed less than a 7 or 10 cent cigar.