
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1395]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                    SUBCHAPTER I--GENERAL PROVISIONS
 
Sec. 1395. Tax laws continued; tax on sugar

    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 sections 1391,\1\ 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.
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    \1\ See References in Text note below.
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(Mar. 3, 1917, ch. 171, Sec. 4, 39 Stat. 1133; Feb. 25, 1927, ch. 192, 
Sec. 5, 44 Stat. 1235; June 24, 1932, ch. 275, 47 Stat. 333.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
Title 19, Customs Duties.
    Section 1391 of this title, referred to in text, was repealed by 
Pub. L. 89-554, Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 1392, 1396 of this title.
