Preferably, the label (10) is a tax stamp and the wrapper is a transparent plastic film.

When the cigarette pack is opened the tax stamp is torn along the lines of perforations.

The stamp is glued or otherwise applied to the cigarette pack normally across the back of the pack and one of the sides thereof.

A War Tax stamp is an added tax in addition to regular postage; it is very similar to a semi-postal stamp, but whose use is mandatory rather than optional for some period of time.

A tax stamp perforator and notcher (10) applies a diagonal line of spaced apart perforations (14) on a tax stamp (12) for subsequent application to a cigarette pack (24).