CHAPTER 7 - VIRGIN ISLANDS
Title 48 > CHAPTER 7
Sections (49)
§ 1391 Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 643
§ 1392 Local laws continued; courts
Until Congress shall otherwise provide, insofar as compatible with the changed sovereignty and not in conflict with the provisions of this section and sections 1391 1 and 1394 to 1396 of this title, the laws regulating elections and the electoral franchise as set forth in the code of laws published at Amalienborg the 6th day of April, 1906, and the other local laws, in force and effect in said islands on the 17th day of January, 1917, shall remain in force and effect in said islands, and the same shall be administered by the civil officials and through the local judicial tribunals established in said islands, respectively; and the orders, judgments, and decrees of said judicial tribunals shall be duly enforced. With the approval of the President, or under such rules and regulations as the President may prescribe, any of said laws may be repealed, altered, or amended by the colonial council having jurisdiction. The jurisdiction of the judicial tribunals of said islands shall extend to all judicial proceedings and controversies in said islands to which the United States or any citizen thereof may be a party. ( Mar. 3, 1917, ch. 171, § 2 , 39 Stat. 1132 ; June 25, 1948, ch. 646, § 39 , 62 Stat. 992 .)
§ 1392a Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 650, 654
§ 1392b Repealed. Pub. L. 97–357, title III, § 308(c), Oct. 19, 1982, 96 Stat. 1710
§ 1393 Repealed. Pub. L. 97–357, title III, § 308(a), Oct. 19, 1982, 96 Stat. 1710
§ 1394 Customs duties and internal-revenue taxes
There shall be levied, collected, and paid upon all articles coming into the United States or its possessions from the Virgin Islands the rates of duty and internal-revenue taxes which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided , That all articles, the growth or product of, or manufactured in, such islands, from materials the growth or product of such islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall be admitted free of duty. In determining whether such a Virgin Islands article contains foreign material to the value of more than 20 per centum, no material shall be considered foreign which, at the time the Virgin Islands article is entered, or withdrawn from warehouse, for consumption, may be imported into the continental United States free of duty generally. ( Mar. 3, 1917, ch. 171, § 3 , 39 Stat. 1133 ; Sept. 7, 1950, ch. 909 , 64 Stat. 784 .)
§ 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. ( Mar. 3, 1917, ch. 171, § 4 , 39 Stat. 1133 ; Feb. 25, 1927, ch. 192, § 5 , 44 Stat. 1235 ; June 24, 1932, ch. 275 , 47 Stat. 333 .)
§ 1396 Duties and taxes covered into Virgin Islands treasury
The duties and taxes collected in pursuance of sections 1394 and 1395 of this title shall not be covered into the general fund of the Treasury of the United States, but shall be used and expended for the government and benefit of the Virgin Islands, under such rules and regulations as the President may prescribe. ( Mar. 3, 1917, ch. 171, § 5 , 39 Stat. 1133 .)
§ 1397 Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers
The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that the proceeds of such taxes shall be paid into the treasuries of said islands: Provided further , That, notwithstanding any other provision of law, the Legislature of the Virgin Islands is authorized to levy a surtax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the government of the Virgin Islands. ( July 12, 1921, ch. 44, § 1 , 42 Stat. 123 ; Pub. L. 94–392, § 5 , Aug. 19, 1976 , 90 Stat. 1195 .)
§ 1398 Omitted
§ 1399 Repealed. Pub. L. 97–357, title III, § 308(b), Oct. 19, 1982, 96 Stat. 1710
§ 1400 Repealed. Pub. L. 98–454, title VII, § 709, Oct. 5, 1984, 98 Stat. 1741
§§ 1401 to 1401e Repealed. Pub. L. 110–40, § 1(a), June 29, 2007, 121 Stat. 232
§ 1401f Omitted
§ 1402 Extension of industrial alcohol and internal revenue laws to Virgin Islands
Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to the Virgin Islands, from and after August 27, 1935 . The Insular Government shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary of the Treasury for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in the Virgin Islands of the said Title III and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this section. ( June 26, 1936, ch. 830 , title III, § 329(c), 49 Stat. 1957 .)
§ 1403 Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes
To construct, improve, extend, better, repair, reconstruct, acquire, and operate any and all types of public works which shall include, but not be limited to, streets, bridges, wharves, and harbor facilities, sewers and sewage-disposal plants, municipal buildings, schools, libraries, gymnasia and athletic fields, fire houses, electric distribution systems or other work pertaining to electric systems, and other public utilities, including those owned or operated by the Saint Thomas Power Authority, or to clear slums, accomplish urban redevelopment or provide low-rent housing, negotiable general obligation bonds and other obligations may be issued by the government of the Virgin Islands or any municipality thereof: Provided , That no public indebtedness of any municipality thereof shall be incurred in excess of 10 per centum of the aggregate assessed valuation of the taxable real property in such municipality and that no public indebtedness of the government of the Virgin Islands shall be incurred in excess of 10 per centum of the aggregate assessed valuation of the taxable real property in the islands. Bonds issued pursuant to sections 1403 to 1403b of this title shall bear such date or dates, may be in such denominations, may mature in such amounts and at such time or times, not exceeding thirty years from the date thereof, may be payable at such place or places, may be sold at either public or private sale, may be redeemable (either with or without premium) or nonredeemable, may carry such registration privileges as to either principal and interest, or principal only, and may be executed by such officers and in such manner, as shall be prescribed by the government of the Virgin Islands or of the municipality issuing the bonds. In case any of the officers whose signatures appear on the bonds or coupons shall cease to be such officers before delivery of such bonds, such signature, whether manual or facsimile, shall, nevertheless, be valid and sufficient for all purposes, the same as if such officers had remained in office until such delivery. The bonds so issued shall bear interest at a rate not to exceed 4 per centum per annum, payable semiannually. All such bonds shall be sold for not less than the principal amount thereof plus accrued interest. All bonds issued by the government of the Virgin Islands or any municipality thereof, including specifically interest thereon, shall be exempt from taxation by the Government of the United States, or by the government of the Virgin Islands or any political subdivision thereof, or by any State, Territory, or possession or by any political subdivision of any State, Territory, or possession, or by the District of Columbia: Provided further , That the government of the Virgin Islands and any municipality thereof shall be obliged to levy and collect sufficient taxes for servicing any of the outstanding bonds, even if such taxation is required at a rate in excess of or in addition to the tax or tax rate of 1.25 per centum of the assessed value which is provided for in section 1401b 1 of this title. ( Oct. 27, 1949, ch. 769, § 1 , 63 Stat. 940 .)
§ 1403a Expenditure of bond proceeds for public improvements
The proceeds of the bond issues or other obligations herein authorized shall be expended only for the public improvements set forth in section 1403 of this title , or for the reduction of the debt created by such bond issue or obligation, unless otherwise authorized by the Congress. ( Oct. 27, 1949, ch. 769, § 2 , 63 Stat. 941 .)
§ 1403b Bond liability of United States
Bonds or other obligations issued pursuant to sections 1403 to 1403b of this title shall not be a debt of the United States, nor shall the United States be liable thereon. ( Oct. 27, 1949, ch. 769, § 3 , 63 Stat. 941 .)
§ 1405 Geographical application of subchapter; land and waters included in term “Virgin Islands”
The provisions of this subchapter, and the name “the Virgin Islands” as used in this subchapter, shall apply to and include the territorial domain, lands and waters acquired by the United States through cession of the Danish West Indian Islands by the convention between the United States of America and His Majesty the King of Denmark entered into August 4, 1916 , and ratified by the Senate on September 7, 1916 (39 Stat. L. 1706). ( June 22, 1936, ch. 699, § 1 , 49 Stat. 1807 .)
§§ 1405a, 1405b Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1405c Transfer of property to government
(a) Property not reserved All property which may have been acquired by the United States from Denmark in the Virgin Islands under the convention entered into August 4, 1916 , not reserved by the United States for public purposes prior to June 22, 1937 , is placed under the control of the Government of the Virgin Islands.
(b) Applicability of United States law Except as otherwise expressly provided, all laws of the United States for the protection and improvement of the navigable waters of the United States shall apply to the Virgin Islands.
(c) Applicability of tonnage duties No Federal laws levying tonnage duties, light money, or entrance and clearance fees shall apply to the Virgin Islands.
(d) Presidential determination of applicable laws The legislature of the Virgin Islands shall have power to enact navigation, boat inspection, and safety laws of local application; but the President shall have power to make applicable to the Virgin Islands such of the navigation, vessel inspection, and coastwise laws of the United States as he may find and declare to be necessary in the public interest, and, to the extent that the laws so made applicable conflict with any laws of local application enacted by the legislature, such laws enacted by the legislature shall have no force and effect.
(e) Existing powers of United States officers unaffected Nothing in this subchapter shall be construed to affect or impair in any manner the terms and conditions of any authorizations, permits, or other powers heretofore lawfully granted or exercised in or in respect of the Virgin Islands by any authorized officer or agent of the United States.
§§ 1405d to 1405g Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§§ 1405h, 1405i Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 649
§§ 1405j to 1405p Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1405q Laws continued in force until modified; patent, trade mark, and copyright laws extended to Virgin Islands; jurisdiction of district court
The laws of the United States applicable to the Virgin Islands on June 22, 1936 , and all local laws and ordinances in force on such date in the Virgin Islands, not inconsistent with this subchapter, shall continue in force and effect: Provided , That the Municipal Council of Saint Croix and the Municipal Council of Saint Thomas and Saint John, and the legislative assembly, shall have power when not inconsistent with this subchapter and within their respective jurisdictions, to amend, alter, modify, or repeal any law of the United States of local application only, or any ordinance, public or private, civil or criminal, continued in force and effect by this subchapter, except as herein otherwise provided, and to enact new laws and ordinances not inconsistent with this subchapter and not inconsistent with the laws of the United States hereafter made applicable to the Virgin Islands or any part thereof, subject to the power of the Congress to annul the same. The laws of the United States relating to patents, trade marks, and copyrights, and to the enforcement of rights arising thereunder, shall have the same force and effect in the Virgin Islands as in the continental United States, and the District Court of the Virgin Islands shall have the same jurisdiction in causes arising under such laws as is exercised by United States district courts. ( June 22, 1936, ch. 699, § 18 , 49 Stat. 1811 .)
§ 1405r Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§§ 1405s to 1405t Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 649, 651, 655
§§ 1405u to 1405w Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1405w–1 Omitted
§ 1405x Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1405y Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 649, 650, 654, 657
§§ 1405z to 1406e Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1406f Judicial process; title of criminal prosecutions
All judicial process shall run in the name of “United States of America, scilicet, the President of the United States”, and all penal or criminal prosecutions in the local courts shall be conducted in the name of and by authority of “the People of the Virgin Islands of the United States.” ( June 22, 1936, ch. 699, § 37 , 49 Stat. 1817 .)
§ 1406g Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1406h Taxes, duties and fees as funds for benefit of municipalities; appropriations
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. ( June 22, 1936, ch. 699, § 35 , 49 Stat. 1816 .)
§ 1406i Taxes and fees; power to assess and collect; ports of entry; export duties
Taxes and assessments on property and incomes, internal-revenue taxes, license fees, and service fees may be imposed and collected, and royalties for franchises, privileges, and concessions granted may be collected for the purposes of the Government of the Virgin Islands as may be provided and defined by the municipal councils herein established: Provided , That all money hereafter derived from any tax levied or assessed for a special purpose shall be treated as a special fund in the treasury of the Virgin Islands and paid out for such purpose only, except when otherwise authorized by the legislative authority having jurisdiction after the purpose for which such fund was created has been accomplished. Until Congress shall otherwise provide, all laws concerning import duties and customs in the municipality of Saint Thomas and Saint John now in effect shall be in force and effect in and for the Virgin Islands: Provided , That the Secretary of the Treasury shall designate the several ports and sub-ports of entry in the Virgin Islands of the United States and shall make such rules and regulations and appoint such officers and employees as he may deem necessary for the administration of the customs laws in the Virgin Islands of the United States; and he shall fix the compensation of all such officers and employees and provide for the payment of such compensations and other expenses of the collection of duties, fees, and taxes imposed under the customs laws from the receipts thereof. The export duties in effect on June 22, 1936 may be from time to time reduced, repealed, or restored by ordinance of the municipal council having jurisdiction: Provided further , That no new export duties shall be levied in the Virgin Islands except by the Congress. ( June 22, 1936, ch. 699, § 36 , 49 Stat. 1816 .)
§ 1406j Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 649
§ 1406k Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709
§ 1406l Effective date
This subchapter shall take effect June 22, 1936 , but until its provisions shall severally become operative as herein provided, the corresponding legislative, executive, and judicial functions of the existing government shall continue to be exercised as now provided by law or ordinance, and the present incumbents of all offices under the Government of the Virgin Islands shall continue in office until their successors are appointed and have qualified unless sooner removed by competent authority. ( June 22, 1936, ch. 699, § 40 , 49 Stat. 1817 .)
§ 1406m Short title
This subchapter may be cited as the Organic Act of the Virgin Islands of the United States. ( June 22, 1936, ch. 699, § 41 , 49 Stat. 1817 .)
§§ 1407 to 1407i Repealed. Pub. L. 97–357, title III, § 308(e), Oct. 19, 1982, 96 Stat. 1710
§ 1408 Legislative authority to create authorities; appointment of members; powers of authorities
The government of the Virgin Islands, through its legislative assembly, may grant to a public corporate authority existing or to be created through said assembly, exclusive authority to undertake slum clearance, urban redevelopment, urban renewal, and low-rent housing activities within the municipalities of the Virgin Islands. The legislative assembly may provide for the appointment and terms of office of the members of such authority and for the powers of such authority, including authority to accept whatever benefits the Federal Government may make available under the Housing Act of 1949 (Public Law 171, Eighty-First Congress), as amended [ 42 U.S.C. 1441 et seq.], or any other law, for projects contemplated by this Act, as amended, and to do all things, to exercise any and all powers, and to assume and fulfill any and all obligations, duties, responsibilities, and requirements, including but not limited to those relating to planning or zoning, necessary or desirable for receiving such Federal assistance, except that such authority shall not be given any power of taxation, nor any power to pledge the faith and credit of the people of the Virgin Islands for any loan whatever. ( July 18, 1950, ch. 466 , title III, § 301, 64 Stat. 346 ; Aug. 11, 1955, ch. 783 , title I, § 107(5), (7), (9), 69 Stat. 638 .)
§ 1408a Issuance of notes, bonds, and obligations
The legislative assembly may authorize such authority, any provision of the Virgin Islands Organic Act [ 48 U.S.C. 1405 et seq.] or any other Act of Congress to the contrary notwithstanding, to borrow money and to issue notes, bonds, and other obligations of such character and maturity, with such security, and in such manner as the legislative assembly may provide. Such notes, bonds, and other obligations shall not be a debt of the United States, or of the Virgin Islands or of any municipality or subdivision thereof, other than such authority, nor constitute “bonds and other obligations” within the meaning of sections 1403 to 1403b of this title, or a debt, indebtedness, or the borrowing of money within the meaning of any limitation or restriction on the issuance of notes, bonds, or other obligations contained in any laws of the United States applicable to the Virgin Islands or to any municipal corporation or other political subdivision or agency thereof. ( July 18, 1950, ch. 466 , title III, § 302, 64 Stat. 346 .)
§ 1408b Authorization of loans, conveyances, etc., by government and municipalities
The government of the Virgin Islands, through its legislative assembly, may assist such authority with cash donations, loans, conveyances of real and personal property, facilities, and services, and otherwise, and may authorize municipalities and other subdivisions to make cash donations, loans, conveyances of real and personal property to such authority, and to take other action, including but not limited to, the making available or the furnishing of facilities and services, in aid of slum clearance, urban redevelopment, urban renewal, or low-rent housing projects. ( July 18, 1950, ch. 466 , title III, § 303, 64 Stat. 347 ; Aug. 11, 1955, ch. 783 , title I, § 107(5), 69 Stat. 638 .)
§ 1408c Grants-in-aid by Federal Government
Notwithstanding the limitation contained in the last sentence of section 110(d) [ 42 U.S.C. 1460(d) ] or in any other provision of title I [ 42 U.S.C. 1450 et seq.] of the Housing Act of 1949 (Public Law 171, Eighty-first Congress), as amended, the Secretary of Housing and Urban Development is authorized to allow and credit to such authority as may be created for the Virgin Islands under this Act, as amended, (1) such local grants-in-aid as are otherwise approvable pursuant to the first sentence of said section 110(d) with respect to any slum clearance and urban redevelopment or urban renewal project or projects undertaken by such authority with Federal assistance made available under title I of the Housing Act of 1949, as amended, and (2) such grants-in-aid made or assistance given to the local community by any Federal department or agency pursuant to authority of law other than the Housing Act of 1949 [ 42 U.S.C. 1441 et seq.] which would, if made or given by a State or local community, be approvable pursuant to said first sentence of section 110(d) with respect to any such project or projects so undertaken. ( July 18, 1950, ch. 466 , title III, § 304, 64 Stat. 347 ; Aug. 11, 1955, ch. 783 , title I, § 107(6)–(9), 69 Stat. 638 ; Pub. L. 90–19, § 9 , May 25, 1967 , 81 Stat. 22 .)
§ 1408d Ratification of prior acts
All legislation heretofore enacted by the legislative assembly of the Virgin Islands dealing with any part of the subject matter of this Act and not inconsistent herewith is ratified and confirmed. ( July 18, 1950, ch. 466 , title III, § 305, 64 Stat. 347 .)
§ 1408e Additional powers
Powers granted in this Act shall be in addition to and not in derogation of any powers granted by other law to or for the benefit or assistance of any public corporate authority or municipality. ( July 18, 1950, ch. 466 , title III, § 306, 64 Stat. 347 .)