ProvidedThe internal-revenue taxes levied by the Legislature of Puerto Rico in pursuance of the authority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: , That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the Puerto Rican government in the collection of these taxes.
Mar. 2, 1917, ch. 145, § 3 39 Stat. 953 Mar. 4, 1927, ch. 503, § 1 44 Stat. 1418 Aug. 26, 1937, ch. 831 50 Stat. 844 (, ; , ; , .)
Editorial Notes
References in Text
act Mar. 2, 1917, ch. 145 39 Stat. 951 section 731 of this titleThis chapter, referred to in text, was in the original “this Act”, meaning , , known as the Puerto Rican Federal Relations Act and also popularly known as the Jones Act, which is classified principally to the chapter. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Codification
Section is comprised of last part of section 3 of act , as added by act . The first two parts are classified to sections 741 and 745 of this title.
Amendments
1937—Act , reenacted section without substantive change.