48 U.S.C. § 1395 : US Code - Section 1395: Tax laws continued; tax on sugar

Search 48 U.S.C. § 1395 : US Code - Section 1395: Tax laws continued; tax on sugar

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,(!1) 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.