
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: 48USC1406h]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                     SUBCHAPTER II--CIVIL GOVERNMENT
 
Sec. 1406h. Taxes, duties and fees as funds for benefit of 
        municipalities; appropriations
        
    All taxes, duties, fees, and public revenues collected in the 
municipality of Saint Croix shall be covered into the treasury of the 
Virgin Islands and held in account for said municipality and all taxes, 
duties, fees, and public revenues collected in the municipality of Saint 
Thomas and Saint John shall be covered into said treasury of the Virgin 
Islands and held in account for said municipality: Provided, That the 
proceeds of customs duties, less the cost of collection, and the 
proceeds of the United States income tax, and the proceeds of any taxes 
levied by the Congress on the inhabitants of the Virgin Islands, and all 
quarantine, passport, immigration, and naturalization fees collected in 
the Virgin Islands shall be covered into the treasury of the Virgin 
Islands and held in account for the respective municipalities, and shall 
be expended for the benefit and government of said municipalities in 
accordance with the annual municipal budgets. The Municipal Council of 
Saint Croix may make appropriations for the purposes of said 
municipality from, and to be paid out of, the funds credited to its 
account in the treasury of the Virgin Islands; and the Municipal Council 
of Saint Thomas and Saint John may make appropriations for the purposes 
of said municipality from, and to be paid out of, the funds credited to 
its account in said treasury.

(June 22, 1936, ch. 699, Sec. 35, 49 Stat. 1816.)
