Abstract: A method for placing tax stamps onto the bottoms of cigarette packs contained in a carton includes the steps of selecting a sheet of tax stamps having at least two rows and five columns thereby defining individual tax stamp units bearing tax indicia thereon, separating each of the units while simultaneously maintaining the spatial integrity of the columns and rows, transferring the units onto the cigarette packs contained in the carton, and affixing each of the units to the cigarette packs thereby establishing that the cigarette packs have been taxed by the proper taxing authority.