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Title 19, Customs DutiesRelease 119-102

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

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

Last updated Aug 21, 2026|Official source

Summary

Approves and makes official the taxes and duties set by Puerto Rico’s Legislature in Joint Resolution Numbered 59 (approved May 5, 1930) and Act Numbered 77 (approved May 5, 1931), as amended by Act Numbered 7 (approved April 9, 1934). This covers taxes on coffee brought into Puerto Rico from any State, Territory, district, or possession of the United States, or any other place under U.S. control, and it confirms that collecting those taxes is valid and has the same effect as if Congress had specifically approved them beforehand.

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 19, Customs Duties

Last Updated

Aug 21, 2026

Release point: 119-102