48 U.S.C. § 1406m — Short title

Page 92 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1406g § 1406g. Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709 Section, act June 22, 1936, ch. 699, § 34, 49 Stat. 1815, related to bill of rights of Virgin Islands. § 1406h. Taxes, duties and fees as funds for ben- efit of municipalities; appropriations All taxes, duties, fees, and public revenues col- lected in the municipality of Saint Croix shall be covered into the treasury of the Virgin Is- lands 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 treas- ury 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 Con- gress on the inhabitants of the Virgin Islands, and all quarantine, passport, immigration, and naturalization fees collected in the Virgin Is- lands shall be covered into the treasury of the Virgin Islands and held in account for the re- spective municipalities, and shall be expended for the benefit and government of said munici- palities in accordance with the annual munic- ipal 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 ap- propriations for the purposes of said munici- pality from, and to be paid out of, the funds credited to its account in said treasury. (June 22, 1936, ch. 699, § 35, 49 Stat. 1816.) § 1406i. Taxes and fees; power to assess and col- lect; ports of entry; export duties Taxes and assessments on property and in- comes, internal-revenue taxes, license fees, and service fees may be imposed and collected, and royalties for franchises, privileges, and conces- sions granted may be collected for the purposes of the Government of the Virgin Islands as may be provided and defined by the municipal coun- cils herein established: Provided, That all money hereafter derived from any tax levied or assessed for a special purpose shall be treated as a special fund in the treasury of the Virgin Islands and paid out for such purpose only, except when oth- erwise authorized by the legislative authority having jurisdiction after the purpose for which such fund was created has been accomplished. Until Congress shall otherwise provide, all laws concerning import duties and customs in the municipality of Saint Thomas and Saint John now in effect shall be in force and effect in and for the Virgin Islands: Provided, That the Sec- retary of the Treasury shall designate the sev- eral ports and sub-ports of entry in the Virgin Islands of the United States and shall make such rules and regulations and appoint such officers and employees as he may deem necessary for the administration of the customs laws in the Vir- gin Islands of the United States; and he shall fix the compensation of all such officers and em- ployees and provide for the payment of such compensations and other expenses of the collec- tion of duties, fees, and taxes imposed under the customs laws from the receipts thereof. The ex- port duties in effect on June 22, 1936 may be from time to time reduced, repealed, or restored by ordinance of the municipal council having ju- risdiction: Provided further, That no new export duties shall be levied in the Virgin Islands ex- cept by the Congress. (June 22, 1936, ch. 699, § 36, 49 Stat. 1816.) § 1406j. Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 649 Section, act June 22, 1936, ch. 699, § 38, 49 Stat. 1817, provided for citizenship of officials and for oath of of- fice. § 1406k. Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709 Section, act June 22, 1936, ch. 699, § 39, 49 Stat. 1817, related to jurisdiction of Secretary of the Interior and Attorney General. § 1406l. Effective date This subchapter shall take effect June 22, 1936, but until its provisions shall severally become operative as herein provided, the corresponding legislative, executive, and judicial functions of the existing government shall continue to be ex- ercised as now provided by law or ordinance, and the present incumbents of all offices under the Government of the Virgin Islands shall continue in office until their successors are appointed and have qualified unless sooner removed by com- petent authority. (June 22, 1936, ch. 699, § 40, 49 Stat. 1817.) § 1406m. Short title This subchapter may be cited as the Organic Act of the Virgin Islands of the United States. (June 22, 1936, ch. 699, § 41, 49 Stat. 1817.) SUBCHAPTER III—VIRGIN ISLANDS CORPORATION §§ 1407 to 1407i. Repealed. Pub. L. 97–357, title III, § 308(e), Oct. 19, 1982, 96 Stat. 1710 Section 1407, act June 30, 1949, ch. 285, § 1, 63 Stat. 350, related to creation of Virgin Islands Corporation under direction of the President of the United States or his representative for promotion of economic development of Virgin Islands. Section 1407a, act June 30, 1949, ch. 285, § 2, 63 Stat. 351, related to principal offices of Corporation for venue purposes and establishment of branch offices. Section 1407b, act June 30, 1949, ch. 285, § 3, 63 Stat. 351, set forth authorized activities of Corporation. Section 1407c, acts June 30, 1949, ch. 285, § 4, 63 Stat. 352; Sept. 2, 1958, Pub. L. 85–913, §§ 1–3, 72 Stat. 1759; June 6, 1972, Pub. L. 92–310, title II, § 234, 86 Stat. 214, re- lated to general powers of Corporation. Section 1407d, act June 30, 1949, ch. 285, § 5, 63 Stat. 353, related to utilization of other Federal agencies and instrumentalities. Section 1407e, acts June 30, 1949, ch. 285, § 6, 63 Stat. 353; Sept. 2, 1958, Pub. L. 85–913, § 4, 72 Stat. 1760; Oct. 4, 1961, Pub. L. 87–382, 75 Stat. 812, related to appropria- tion of money and establishment of a revolving fund. Section 1407f, act June 30, 1949, ch. 285, § 7, 63 Stat. 353; 1970 Reorg. Plan No. 2, § 102, eff. July 1, 1970, 35 F.R. 7959, 84 Stat. 2085, related to use of funds and limita-