§1395 — Title 48 Territories and Insular Possessions | U.S. Code

Summary

Existing tax and customs laws in the West Indian Islands will stay in place until Congress changes them, as long as they work with the islands being under U.S. control. Articles grown, produced, or made in the United States may enter the islands free of duty. Sugar exported to any foreign country, or shipped to the United States or its possessions, must pay an export duty of $6 per ton (2,000 pounds), regardless of sugar test results. That $6 replaces any other export tax now required. The Colonial Council of Saint Croix and the Colonial Council of Saint Thomas and Saint John may set and collect local internal taxes on goods as soon as they are made, sold, used, or brought into the island. They must not treat imports from the United States or other countries worse or better than similar local products. U.S. Customs and Postal officials must assist the island officials in collecting these taxes.

Title 48, §1395

Territories and Insular Possessions — Source: USLM XML via OLRC

Until Congress shall otherwise provide all laws now imposing taxes in the said West Indian Islands, including the customs laws and regulations, shall, insofar as compatible with the changed sovereignty and not otherwise herein provided, continue in force and effect, except that articles the growth, product, or manufacture of the United States shall be admitted there free of duty: Provided, That upon exportation of sugar to any foreign country, or the shipment thereof to the United States or any of its possessions, there shall be levied, collected, and paid thereon an export duty of $6 per ton of two thousand pounds, irrespective of polariscope test, in lieu of any export tax now required by law: Provided further, That the internal revenue taxes levied by the Colonial Council of Saint Croix, or by the Colonial Council of Saint Thomas and Saint John, in pursuance of the authority granted by this section and section 1391,11 See References in Text note below. 1392, 1394, and 1396 of this title on articles, goods, wares, or merchandise may be levied and collected as the Colonial Council of Saint Croix, or as the Colonial Council of Saint Thomas and Saint John, may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: And provided further, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in the municipality of Saint Croix, or in the municipality of Saint Thomas and Saint John, respectively. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the municipality of Saint Croix, or of the municipality of Saint Thomas and Saint John, in the collection of these taxes.

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 1391 of this title, referred to in text, was repealed by Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 643.

Amendments

1932—Act June 24, 1932, inserted provisos permitting local levy of internal revenue taxes, prohibiting discrimination against imports, and directing customs and postal services to assist in collecting taxes. 1927—Act Feb. 25, 1927, reduced export duty on sugar from $8 to $6 per ton.

§1395 Tax Laws Continued; Tax on Sugar