Page:United States Statutes at Large Volume 44 Part 2.djvu/1458

 1418 SIXTY-NINTH CONGRESS, Sass. II. Cu. 503. 1927. M¤*é°h4;;m· CHAP. 503.-—An Act To amend and recnact sections 3, 20, 31, B3, 38, and :8 of the Act of March 2 71917, entitled "An Act to provide a civil government or Porto Rico, and for other purposes, as amended by an Act approved June 7 1924, and for the msertion o au new section in said Act between sections 5 and 6ofe¤ldAet,tnbede|ig¤a•tedas"5a?’0fsaidAct. , ‘ Pm ,;,,,0 cm, Beite·n.a>o¢edbytlwiS'ena$em2.dHo1¢aeofRe sentaticea of the ¤<>*¤¤¤¤·¤*· United States o America in Oongress aaae¢rn.bZe<£r’I`hat section 3 of iii}:. anhp. osu. an Act entitledf"An Act to provide a civilxgovernment for Porto · " ’°°°• Rico, and for other pur oses, approved Ma i2,h1917, as amended by artléelct appxgevedfliiebruary. , 1921, be, and t e same is hereby, amen to rea as o 0ws: y ,,,§¥¤···* W *··*“°· ·· sm. 3. use no export dunes sun be levied or commas on v,§:a¤¤',E*'g° tgL}; exports from Porto R100, but taxes and assessments on property, mmm esa. income taxes, mternal revenue, and license fees, and royalt1es for franchises, privile es, and concessions may be imposed for the pur- p0seB of the insular- and municipal governments, respectively, as may *be providediand defined by e Legislature of Porto Rico; and when necessary to antici ate taxes an revenues, bonds and other 0bligattf1<;ns_,may,·be isxggecl) by  Rico or any mumtgxpagl govejrle ment reinasma ovi ,yaw,an ro e u c ,i,,,,..d credit; Provékd,   That no puhlic_indeli)tedness,0f Torts §f,§¤°#·gdR¥g;g;§° 8*** Rico and the municipalities of San J uan and Ponce shall  allowed in excess of 10 per centum of the aggregate tax val·uat1on_of 1bS mmmmdpmuu propertynand no publicgndebtedness of any other subdivision or ` municipality of Porto Rico shall hereafter be allowed 1n excess of BO d me t { 5 per centunrof the  tax valuation of_ the uproperty in any Fodefuf §,c_j”,§,,,f°“‘ such Sl1l)d1VlS10D or mumcipahty, and all bonds 1ssu by the govern- ment of Porto Rico, or by its authority shall be exempt from taxa- tionby the Government of the United States, orbgdthe government of P0¤'¤>  or—of_eny politicalior municiyial su ivision thereof, 01* ·l}Y;¤Dy State, 1`erijitpry, or possession, or y‘anyc0unty,_ munici- P8¤l1¥X,_,01'   subdivision of any State, Territory, or b.,%,ii°i,i,€lgm,1?§°§{°54’} possession ci the Um, _ States, or by the D1str1ct of Columbia. In in limitation- ‘ mmgmpggbmiidqbtedmee of the peopleof, Porto Rice, mlulwiptl bon for the {payment of interest and Iprmcipal of which the good faith of thapeople of Porto Rico has ereto ore been   and bonds issued by the people of Porto Rico secured by pn s to an equivalent amount o bonds of municipal corporatmns or school boards of,B¢rt•0 Rico shall not be counted,,but all bonds hereafter issued by any municipality or subdivision within the 5 er centum hereb authorized for which the good faith of the peoplh of Porto Rico is pledged shall he counted. · iaiziimd '°v°°°° ‘*A1•d it in further provided, That the internal-revenue taxes le vied C°“°"*?°"· by the Legislature of Porto Rico in pursuance of the authority gantedxby this Act on articles, goods, wares, or merchandise may levieditlld 90l»Iected as such legmlature may direct, on the articles §{,°"‘°,;,,,,,,,,,,,,,,,,,, Sllglgwt to said tax, as soon as the same are manufactured, sold, ¤¢•¤¤¤¢ir¤x>¤r¤~ 1 ,.or ,broug1t*into the island: Pmmkled, That no discrimina- tion bqmade, tween tthe articles imported from the United States or foreign eountmes andesimilar articles produced or manufactured ,,£,°{’°,§",,u;Q,°°,§',l{,lf °° in Porto The oiiicials of the Customs and Postal Services of the United States are hereby directed to assist the appropriate oiiiciale of the Porto Rican government in the collection of these taxes. U ~, -1. $§‘,‘§g*f}l{*,%,,,m,,,d. -820. 2. That ay new section is hereby inserted between sections 5 ·¤· and I6 of the Act exititled·"An Act to provide a civil government for»Porté06dB.ico¥ tied for other purposes,’ approved March 2, 1917, _ as amen, as o owe: ._ _· _ ,,°_§$,§$¤°,’§s,,’2§,??° €*_Szc1. 5a. That all citizens of the United States who have resided or_who shall hereafter reside in the island for one _year shall be
 * "°•‘*°*· citizens of Porto Rico: Provided, That persons born 1n Porto RICO