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48 U.S.C. § 1661 — Islands of eastern Samoa

Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1661 — Islands of eastern Samoa

**(a) Ceded to and accepted by United States** The cessions by certain chiefs of the islands of Tutuila and Manua and certain other islands of the Samoan group lying between the thirteenth and fifteenth degrees of latitude south of the Equator and between the one hundred and sixty-seventh and one hundred and seventy-first degrees of longitude west of Greenwich, herein referred to as the islands of eastern Samoa, are accepted, ratified, and confirmed, as of April 10, 1900, and July 16, 1904, respectively. **(b) Public land laws; revenue** The existing laws of the United States relative to public lands shall not apply to such lands in the said islands of eastern Samoa; but the Congress of the United States shall enact special laws for their management and disposition: Provided, That all revenue from or proceeds of the same, except as regards such part thereof as may be used or occupied for the civil, military, or naval purposes of the United States or may be assigned for the use of the local government, shall be used solely for the benefit of the inhabitants of the said islands of eastern Samoa for educational and other public purposes. **(c) Government** Until Congress shall provide for the government of such islands, all civil, judicial, and military powers shall be vested in such person or persons and shall be exercised in such manner as the President of the United States shall direct; and the President shall have power to remove said officers and fill the vacancies so occasioned.

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Source file: Laws/federal/codes/united-states-code/title-48/section-1661-islands-of-eastern-samoa--a08d5559ae.md
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Source location: Title 48, Chapter 13, § 1661; chapter-013-eastern-samoa.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 931 — Income from sources within Guam, American Samoa, or the Northern Mariana Islands

**(a) General rule** In the case of an individual who is a bona fide resident of a specified possession during the entire taxable year, gross income shall not include— (1) income derived from sources within any specified possession, and (2) income effectively connected with the conduct of a trade or business by such individual within any specified possession. **(b) Deductions, etc. allocable to excluded amounts not allowable** An individual shall not be allowed— (1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or (2) any credit, properly allocable or chargeable against amounts excluded from gross income under this section. **(c) Specified possession** For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands. **(d) Employees of the United States** Amounts paid for services performed as an employee of the United States (or any agency thereof) shall be treated as not described in paragraph (1) or (2) of subsection (a).

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48 U.S.C. § 1431 to 1440 — Transferred

### Statutory Notes Section 1431, act Mar. 4, 1925, ch. 563, 43 Stat. 1357, which related to making Swains Island part of American Samoa, was transferred to [section 1662 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1662&num=0&edition=prelim). Section 1431a, acts Feb. 20, 1929, ch. 281, 45 Stat. 1253; May 22, 1929, ch. 6, 46 Stat. 4, which related to islands of eastern Samoa, was transferred to [section 1661 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1661&num=0&edition=prelim). Section 1432, act June 28, 1906, ch. 3585, 34 Stat. 552, which related to acknowledgment of deeds in the islands of Samoa, was transferred to [section 1663 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1663&num=0&edition=prelim). Section 1433, act June 14, 1934, ch. 523, 48 Stat. 963, which related to inapplicability of coastwise shipping laws to Samoa, was transferred to [section 1664 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1664&num=0&edition=prelim) and was subsequently repealed by Pub. L. 109–304, § 19, Oct. 6, 2006, 120 Stat. 1710. Section 1434, act July 9, 1952, ch. 597, title I, § 101, 66 Stat. 457, which related to purchases by governments of Samoa, was transferred to [section 1665 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1665&num=0&edition=prelim). Section 1435, act July 9, 1952, ch. 597, title I, § 101, 66 Stat. 458, which related to purchases by governments of Pacific Trust Territory, was transferred to [section 1682 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1682&num=0&edition=prelim). Act June 30

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Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1708 — Discrimination prohibited in rights of access to, and benefits from, conveyed lands

No person shall be denied access to, or any of the benefits accruing from, the lands conveyed by this Act, or by the amendment made by this Act, on the basis of race, religion, creed, color, sex, national origin, or ancestry: Provided, however, That this section shall not be construed in derogation of any of the provisions of the April 17, 1900 cession of Tutuila and Aunuu or the July 16, 1904 cession of the Manu’s Islands, as ratified by the Act of February 20, 1929 (45 Stat. 1253) and the Act of May 22, 1929 (46 Stat. 4).

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Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 2197 — Rules of construction

Nothing in this chapter is intended, or may be construed— (1) to limit the authority of Congress to exercise legislative authority over the territories pursuant to Article IV, section 3 of the Constitution of the United States; (2) to authorize the application of [section 2124(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section2124/f&num=0&edition=prelim) (relating to issuance of subpoenas) to judicial officers or employees of territory courts; (3) to alter, amend, or abrogate any provision of the Covenant To Establish a Commonwealth of the Northern Mariana Islands in Political Union With the United States of America ([48 U.S.C. 1801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1801&num=0&edition=prelim) et seq.); or (4) to alter, amend, or abrogate the treaties of cession regarding certain islands of American Samoa ([48 U.S.C. 1661](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1661&num=0&edition=prelim)).

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7 U.S.C. § 301 — Land grant aid of colleges

There is granted to the several States, for the purposes hereinafter mentioned in this subchapter, an amount of public land, to be apportioned to each State a quantity equal to thirty thousand acres for each Senator and Representative in Congress to which the States are respectively entitled by the apportionment under the census of 1860: Provided, That no mineral lands shall be selected or purchased under the provisions of said sections.

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Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1661 — Islands of eastern Samoa

Page 164 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1645 1 See References in Text note below. Editorial Notes REFERENCES IN TEXT Section 1301a of title 19, referred to in text, was re- pealed by Pub. L. 87–456, title III, § 301(a), May 24, 1962, 76 Stat. 75. See General Headnote 3(a) under section 1202 of Title 19, Customs Duties. CODIFICATION Section constitutes subsec. (d) of section 28 of act July 22, 1954. Subsecs. (a) and (c) of section 28 are clas- sified to sections 1642 and 1643, respectively, of this title, and subsec. (b) thereof amended section 3350 of former Title 26, Internal Revenue Code, 1939. AMENDMENTS 1986—Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’, which for purposes of codification was translated as ‘‘title 26’’ thus requiring no change in text. 1954—Act Sept. 1, 1954, subjected the Virgin Islands to the general provision for importations from insular possessions contained in section 1301a of Title 19, Cus- toms Duties. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1954 AMENDMENT Amendment by act Sept. 1, 1954, effective on and after the thirtieth day following Sept. 1, 1954, see section 601 of act Sept. 1, 1954, set out as a note under section 1421e of this title. § 1645. Remittance of duties, taxes, and fees to be collected in next fiscal year; authorization, prerequisites, amount, etc. Beginning as soon as the government of the Virgin Islands enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of the Virgin Is- lands the amount of duties, taxes, and fees which the Governor of the Virgin Island

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