republic-os/legal/us/code/title-48/chapter-7/section-1395.md

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LegalText	48 U.S.C. § 1395	Tax laws continued; tax on sugar	us	united_states_code	code_section	48	TERRITORIES AND INSULAR POSSESSIONS	7	VIRGIN ISLANDS	1395	48 U.S.C. § 1395	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip	/us/usc/t48/s1395	data/legal/raw/us/code/title-48/usc48.xml	d263c977666cd08e860e40aa76dc2e2a776d4ad93f6d642d203ec82a397b65d7	2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2	5cc7333e4651fa52e13bdef9641efebe9806559bb15967244b5b46ee7670e049	2026-07-04	official	legal us-code

48 U.S.C. § 1395 - Tax laws continued; tax on sugar

Text

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 1391,11 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.

(Mar. 3, 1917, ch. 171, § 4, 39 Stat. 1133; Feb. 25, 1927, ch. 192, § 5, 44 Stat. 1235; June 24, 1932, ch. 275, 47 Stat. 333.)

Notes

Editorial Notes

References in TextSection 1391 of this title, referred to in text, was repealed by Pub.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

Amendments1932—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.