Volume 50
Public Law 75–871
To amend the Revenue Act of 1926, as amended, to exempt persons traveling between Puerto Rico and the continental United States from the payment of a stamp tax on steamship tickets.
Approved August 28, 1937
Statutory text
AN ACT
To amend the Revenue Act of 1926, as amended, to exempt persons traveling between Puerto Rico and the continental United States from the payment of a stamp tax on steamship tickets.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That subdivision 5 of schedule A of title VIII of the Revenue Act of 1926, as amended by section 442 (a) of the Revenue Act of May 29, 1928, be and hereby is, amended by striking out the word “or” before the word “Cuba” and by adding the words “or Puerto Rico” after the word “Cuba”.
Approved, August 28, 1937.