# 48 U.S.C. § 1395: Tax laws continued; tax on sugar

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t48_s1395

## Section

- **Citation:** 48 U.S.C. § 1395
- **Heading:** Tax laws continued; tax on sugar
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** April 17, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—TERRITORIES AND INSULAR POSSESSIONS > CHAPTER 7—VIRGIN ISLANDS > SUBCHAPTER I—GENERAL PROVISIONS

## Text

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 1
See References in Text note below. 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 .)

## Nearby sections

- [48 U.S.C. § 1391 Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 643](https://www.frixlaw.com/law-library/statutes/usc_t48_s1391.md)
- [48 U.S.C. § 1392 Local laws continued; courts](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392.md)
- [48 U.S.C. § 1392a Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 650 , 654](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392a.md)
- [48 U.S.C. § 1392b Repealed. Pub. L. 97–357, title III, § 308(c) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392b.md)
- [48 U.S.C. § 1393 Repealed. Pub. L. 97–357, title III, § 308(a) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1393.md)
- [48 U.S.C. § 1394 Customs duties and internal-revenue taxes](https://www.frixlaw.com/law-library/statutes/usc_t48_s1394.md)
- [48 U.S.C. § 1395 Tax laws continued; tax on sugar](https://www.frixlaw.com/law-library/statutes/usc_t48_s1395.md)
- [48 U.S.C. § 1396 Duties and taxes covered into Virgin Islands treasury](https://www.frixlaw.com/law-library/statutes/usc_t48_s1396.md)
- [48 U.S.C. § 1397 Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers](https://www.frixlaw.com/law-library/statutes/usc_t48_s1397.md)
- [48 U.S.C. § 1398 Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1398.md)
- [48 U.S.C. § 1399 Repealed. Pub. L. 97–357, title III, § 308(b) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1399.md)
- [48 U.S.C. § 1400 Repealed. Pub. L. 98–454, title VII, § 709 , Oct. 5, 1984 , 98 Stat. 1741](https://www.frixlaw.com/law-library/statutes/usc_t48_s1400.md)
- [48 U.S.C. § 1401 to 1401e Repealed. Pub. L. 110–40, § 1(a) , June 29, 2007 , 121 Stat. 232](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401...1401e.md)
- [48 U.S.C. § 1401f Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401f.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t48_s1395. Check the current official text before relying on it. Not legal advice.