Notes on 48 U.S.C. § 738 : US Code - Notes

Search Notes on 48 U.S.C. § 738 : US Code - Notes

(Apr. 12, 1900, ch. 191, Sec. 3, 31 Stat. 77; May 17, 1932, ch.
190, 47 Stat. 158.)
CODIFICATION
Act Apr. 12, 1900, Sec. 3, as originally enacted, imposed tariff
duties, amounting to 15 per centum of the duties on like articles
imported from foreign countries, on all articles of merchandise
coming into the United States from Porto Rico and vice versa.
Merchandise and articles except coffee, not dutiable under United
States' tariff laws, and merchandise or articles entered in Porto
Rico free of duty under orders theretofore made by the Secretary of
War, were to be admitted from the United States free of duty, all
laws or parts of laws to the contrary, notwithstanding. However,
all of the aforesaid tariff duties were to cease, and the
provisions in the text were to become operative, whenever the local
legislative assembly should put into operation a system of local
taxation, and the President should make proclamation thereof. In no
event were those duties to be collected after March 1, 1902. In
accordance with the aforesaid provision President McKinley issued
his proclamation July 25, 1901, 32 Stat. 1983.
Section 3 also contained provisions relating to a tax on
merchandise of Porto Rican manufacture equal to the internal-
revenue tax imposed in the United States, and on merchandise of
United States manufacture coming into Porto Rico, a tax equal to
the internal-revenue tax imposed in Porto Rico upon like articles
of Porto Rican manufacture which are contained in sections 7652 and
7653 of Title 26, Internal Revenue Code.
Section was not enacted as part of the Puerto Rican Federal
Relations Act which comprises this chapter.
CHANGE OF NAME
"Puerto Rico" substituted in text for "Porto Rico" pursuant to
act May 17, 1932, which is classified to section 731a of this
title.