48 U.S.C. § 1406i — Taxes and fees; power to assess and collect; ports of entry; export duties
submitted 90 years ago by ch. 699 to r/title-48-TERRITORIES-AND-INSULAR-POSSESSIONS · 292 words · no verdicts yet
Virgin Islands municipal councils may provide for collecting property, income, revenue, license, and service charges and franchise royalties. Special-purpose tax money must remain dedicated to that purpose, while existing customs rules continue subject to Treasury administration and limits on new export duties.
Property and income taxes and assessments, internal-revenue taxes, license fees, and service fees may be imposed and collected, and royalties for granted franchises, privileges, and concessions may be collected, for the Virgin Islands Government as the established municipal councils provide and define. Money from a tax imposed for a special purpose must be treated as a special fund in the Virgin Islands treasury and used only for that purpose, unless the legislative authority with jurisdiction authorizes another use after the original purpose is completed.
Until Congress provides otherwise, existing laws about import duties and customs in Saint Thomas and Saint John remain in force throughout the Virgin Islands. The Secretary of the Treasury must designate Virgin Islands ports and sub-ports of entry, make necessary customs rules and regulations, appoint needed officers and employees, set their compensation, and pay that compensation and other customs-collection expenses from receipts. Export duties in effect on June 22, 1936, may be reduced, repealed, or restored by ordinance of the responsible municipal council. Congress alone may impose new export duties in the Virgin Islands.
Taxes and assessments on property and incomes, internal-revenue taxes, license fees, and service fees may be imposed and collected, and royalties for franchises, privileges, and concessions granted may be collected for the purposes of the Government of the Virgin Islands as may be provided and defined by the municipal councils herein established: Provided, That all money hereafter derived from any tax levied or assessed for a special purpose shall be treated as a special fund in the treasury of the Virgin Islands and paid out for such purpose only, except when otherwise authorized by the legislative authority having jurisdiction after the purpose for which such fund was created has been accomplished. Until Congress shall otherwise provide, all laws concerning import duties and customs in the municipality of Saint Thomas and Saint John now in effect shall be in force and effect in and for the Virgin Islands: Provided, That the Secretary of the Treasury shall designate the several ports and sub-ports of entry in the Virgin Islands of the United States and shall make such rules and regulations and appoint such officers and employees as he may deem necessary for the administration of the customs laws in the Virgin Islands of the United States; and he shall fix the compensation of all such officers and employees and provide for the payment of such compensations and other expenses of the collection of duties, fees, and taxes imposed under the customs laws from the receipts thereof. The export duties in effect on June 22, 1936 may be from time to time reduced, repealed, or restored by ordinance of the municipal council having jurisdiction: Provided further, That no new export duties shall be levied in the Virgin Islands except by the Congress.
Source credit: (June 22, 1936, ch. 699, § 36, 49 Stat. 1816.)
- 1936Enacted · Act of June 22, 1936, ch. 699 · 49 Stat. 1816
A history note hasn’t been published yet. The record shows enactment by ch. 699 on 1936-06-22.
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