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Title 48 — Territories and Insular Possessions

Chapter 7 — Virgin Islands

§ 1406h. Taxes, duties and fees as funds for benefit of municipalities; appropriations

Statutory text

All taxes, duties, fees, and public revenues collected in the municipality of Saint Croix shall be covered into the treasury of the Virgin Islands 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 treasury 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 Congress on the inhabitants of the Virgin Islands, and all quarantine, passport, immigration, and naturalization fees collected in the Virgin Islands shall be covered into the treasury of the Virgin Islands and held in account for the respective municipalities, and shall be expended for the benefit and government of said municipalities in accordance with the annual municipal 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 appropriations for the purposes of said municipality from, and to be paid out of, the funds credited to its account in said treasury.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 74–699 § 35 · 49 Stat. 869

    Enacted · 48 U.S.C. § 1406h

    (June 22, 1936, ch. 699, § 35, 49 Stat. 1816.)

    Source evidence

    Code source credit
    (June 22, 1936, ch. 699, § 35, 49 Stat. 1816.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(June 22, 1936, ch. 699, § 35, 49 Stat. 1816.)

Parsed from the official OLRC USLM XML in data/usc_all/usc48.xml · release point 119-108 · OLRC build 2026-04-17

USLM identifier /us/usc/t48/s1406h