Title 48 — Territories and Insular Possessions
Chapter 4 — Puerto Rico
§ 740. Duties and taxes to constitute fund for benefit of Puerto Rico; ports of entry
Statutory text
The duties and taxes collected in Puerto Rico in pursuance of the provisions of this Act, less the cost of collecting the same, and the gross amount of all collections of duties and taxes in the United States upon articles of merchandise coming from Puerto Rico, shall be paid into the treasury of Puerto Rico to be expended as required by law for the government and benefit thereof, and the Secretary of the Treasury shall designate the several ports and subports of entry in Puerto Rico and shall make such rules and regulations and appoint such agents as may be necessary to collect the duties and taxes authorized to be levied, collected, and paid in Puerto Rico by the provisions of this Act, and he shall fix the compensation and provide for the payment thereof of all such officers, agents, and assistants as he may find it necessary to employ to carry out the provisions of law.
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.
Pub. L. 56–191 § 4 · 31 Stat. 77
Enacted · 48 U.S.C. § 740
Apr. 12, 1900, ch. 191, § 4, 31 Stat. 78
Source evidence
Code source credit
Apr. 12, 1900, ch. 191, § 4, 31 Stat. 78Enacted provision · exact public law section
Sec. 4. That the duties and taxes collected in Porto Rico in pursuance of this Act, less the cost of collecting the same, and the gross amount of all collections of duties and taxes in the United States upon articles of merchandise coming from Porto Rico, shall not be covered into the general fund of the Treasury, but shall be held as a separate fund, and shall be placed at the disposal of the President to be used for the government and benefit of Porto Rico until the government of Porto Rico herein provided for shall have been organized, when all moneys theretofore collected under the provisions hereof, then unexpended, shall be transferred to the local treasury of Porto Rico, and Secretary of Treasury to designate ports of entry and to make rules and regulations. the Secretary of the Treasury shall designate the several ports and subports of entry in Porto Rico and shall make such rules and regulations and appoint such agents as may be necessary to collect the duties and taxes authorized to be levied, collected, and paid in Porto Rico by the provisions of this Act, and he shall fix the compensation and provide for the payment thereof of all such officers, agents, and assistants as he may find it necessary to employ to carry out the provisions Proviso. Duties to be paid into Porto Rican treasury when civil government established. hereof: Provided, however, That as soon as a civil government for Porto Rico shall have been organized in accordance with the provisions of this Act and notice thereof shall have been given to the President he shall make proclamation thereof, and thereafter all collections of duties and taxes in Porto Rico under the provisions of this Act shall be paid into the treasury of Porto Rico, to be expended as required by law for the government and benefit thereof instead of being paid into the Treasury of the United States.
1 of 1 references resolved to an enrolled provision
Editorial Notes
References in Text
This Act, referred to in text, means act Apr. 12, 1900, ch. 191, 31 Stat. 77, popularly known as the Foraker Act, which, insofar as is classified to the Code, enacted sections 733, 736, 738 to 740, 743, 744, 755, 864, and 866 of this title and amended sections 1 and 11 of former Title 11, Bankruptcy. For complete classification of this Act to the Code, see Tables.
Codification
Additional provisions of act , § 4, directing the payment of duties and taxes into a separate fund in the Treasury of the United States until the organization of a local civil government, have been omitted.
Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Statutory Notes and Related Subsidiaries
Change of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act , which is classified to section 731a of this title.
Expenditures for Governmental and Public Purposes
The amount of customs revenue received by the United States on importations from Puerto Rico since its evacuation by the Spanish forces together with all that should thereafter be collected under the existing law were placed at the disposal of the President to be used for governmental and public purposes in Puerto Rico, by act Mar. 24, 1900, ch. 91, 31 Stat. 51.
Executive Documents
Transfer of Functions
All offices of collector of customs, comptroller of customs, surveyor of customs, and appraiser of merchandise of Bureau of Customs of Department of the Treasury to which appointments were required to be made by President with advice and consent of Senate ordered abolished, with such offices to be terminated not later than , by Reorg. Plan No. 1, of 1965, eff. , 30 F.R. 7035, 79 Stat. 1317, set out in the Appendix to Title 5, Government Organization and Employees. All functions of offices eliminated were already vested in Secretary of the Treasury by Reorg. Plan No. 26 of 1950, eff. , 15 F.R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5.
Credits
1900–1932 · 2 acts
- 1900Apr. 12, 1900, ch. 191, § 4, 31 Stat. 78
- 1932May 17, 1932, ch. 190, 47 Stat. 158.
Show as published
(Apr. 12, 1900, ch. 191, § 4, 31 Stat. 78; May 17, 1932, ch. 190, 47 Stat. 158.)