Title 19Customs DutiesRelease 119-73not60

§1319a Duty on Coffee; Ratification of Duties Imposed by Legislature of Puerto Rico

Title 19 › Chapter 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE II— SPECIAL PROVISIONS › Part I— Miscellaneous › § 1319a

Last updated Apr 5, 2026|Official source

Summary

Legalizes and confirms the taxes and duties Puerto Rico’s Legislature put in place by Joint Resolution No. 59 approved May 5, 1930, and by Act No. 77 approved May 5, 1931, as amended by Act No. 7 approved April 9, 1934. That includes taxes on coffee brought into Puerto Rico from any State, Territory, district, possession, or other place under U.S. jurisdiction, and it validates collecting those taxes as if Congress had previously authorized them.

Full Legal Text

Title 19, §1319a

Customs Duties — Source: USLM XML via OLRC

The taxes and duties imposed by the Legislature of Puerto Rico by Joint Resolution Numbered 59 approved by the Governor of Puerto Rico May 5, 1930, and by Act Numbered 77 approved by the Governor of Puerto Rico May 5, 1931, as amended by Act Numbered 7 approved by the Governor April 9, 1934, including therein such taxes and duties on coffee brought into Puerto Rico from any State or Territory or district or possession of the United States, or other place subject to the jurisdiction of the United States, are legalized and ratified, and the collection of all such taxes and duties made under or by authority of either of said acts of the Puerto Rican Legislature, including such taxes and duties on coffee brought into Puerto Rico from any State, Territory, district, or possession of the United States, or other place subject to the jurisdiction of the United States, is legalized, ratified, and confirmed as fully to all intents and purposes as if the same had, by prior Act of Congress, been specifically authorized and directed.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Codification Section was not enacted as part of Tariff Act of 1930 which constitutes this chapter.

Amendments

1935—Act Aug. 20, 1935, amended section generally.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1319a

Title 19Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60