The Cigar Box Guitar is a primitive chordophone whose resonator is a discarded Cigar Box. Because the instrument is homemade, there is no standard for dimensions, string types or construction techniques. Many early Cigar Box Guitars consisted of only one or two strings that were attached to the ends of a broomstick that was inserted into the Cigar Box. Other Cigar Box guitars were more complex, with the builder attempting to simulate a real stringed instrument, such as a Guitar, Banjo, or Fiddle.

A modern revival of these instruments (also known as the Cigar Box Guitar Revolution) is due to interest in jugband and the DIY culture. Many modern Cigar Box Guitars can thus be seen as a type of practice in Lutherie and implement numerous own touches, such as adding elecric pickups and resonator cones into it.
Another factor in the current revival can be attributed to many musicians desire for a more primal sound. Blues guitarists, in particular, have picked up the Cigar Box Guitar in an attempt to play Delta Blues in its purest form.

The Cigar Box guitars and fiddles were also important in the rise of Jug Bands and Blues. As most of these performers were Black Americans living in poverty, many could not afford a "real" instrument. Using these, along with the Washtub Bass (similar to the Cigar Box Guitar), Jugs, Washboards, and Harmonica, black musicians performed Blues during socializations.

The Great Depression of the 1930s saw a resurgence of homemade musical instruments. Times were hard in the American south and for entertainment sitting on the front porch singing away their Blues was a popular pastime. Musical instruments were beyond the means of everybody, but an old Cigar Box, a piece of broom handle and a couple wires from the screen door and the Cigar Box Guitar was born. Source Wiki

Brief history of the Cigar Box

Jan 1 1862 The US established its 1st income tax.

Jul 1, Abraham Lincoln instituted an income tax to pay for the Civil War. The US Internal Revenue Service (IRS) was founded. Internal Revenue Law imposed Federal taxes on inheritance, tobacco & a progressive rate on incomes over $600.

1862, The first Federal USA tax on tobacco to help pay for the Civil War;

1863, US Mandates Cigar Boxes.

Congress passes a law calling for manufacturers to create Cigar Boxes on which IRS agents can paste Civil War excise tax stamps.

The Beginning of “Cigar Boxes.” !!! Source Time Lines