Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-03-26
SENATOR DAVIS SUBSTITUTE
Provides for Free Trade With Porto
Rico.
Extension of the Internal Revenue
Law, With Amendments. Over
the Island.

Senator Davis of Minnesota has introduced
a substitute for the Porto Rican BILL which
provides for free trade between the United
States and Porto Rico and extends the in
ternaf revenue laws. with amendments,
over, the island. The act is declared pro-
visforal and shall not continus longer than
March ]. 1902.
The bill in full is as follows:
Section: 1. That Porto Rico is hereby
made an internal revenue district. That
the laws of the United States providing for
internal revenue taxation and collection,
not locally inapplicable, are hereby extend
ed TO and shall remain in force in Porto
Rico, excepting as herein otherwise pro-
vtded. for the term stated in this act The
President. by and with the advice and con-
sent of the Senate. shall appoint collector
of internal revenue for said district, who
shall receive an annual salary of 1000 and
whose office shall be at San Juan.
Section 2 That. excepting as herein 9TH
erwise provided. Is per cent of all the in
ternal revenue taxes imposed by the laws of
the United States shall be collected in said
district. No stamp taxes imposed by said
laws upon written or printed documents
shall be collected in said district The Sec
rotary of the Treasury is hereby authorized
and directed to make all needful regula-
tons to carry this act into effect and to
prescribe the compensation of all officers
and agents necessary for that purpose.
collected, less the necessary expenses of
collection. are hereby appropriated and
placed at the disposal of the President. to
be expended under his direction for the
government of Porto Rico now exfstics ana
hereafter to be established, and se~ nubl;c
education. public works and a,,,nar p6vern-
mental and public purposs, therein.
Section 4. Upon tDr,acco NOT erowp in
Porto Rico and upon all manufactures
lnsLeoi ano upon rum or other distilled
spiIlls t.oduced from substances not grown
~ 'orto Rico the full tax provided by the
internal revenue laws of the United States
shall be collected
Upon tobacco grown in Porto Rico and
the manufactures thereof. and upon rum
and other spirits distilled or made from
sugar cane or other agricultural product
grown in Porto Rico, or from the product
product, the said tax of Is per cent shall
be imposed the same as upon other subjects
of Internal taxation.
Section 5. That the President whenever
he shall be satisfied that a local seif-gov-
eminent has been established in Port Rico
own legislation. shall have the power from
time to time by proclamation to decrease
the said percentum of taxation or to
wholly abolish the same.
Section 6. That no duties on imports or
exports shall, after the passage of this act,
be levied or collected on any articles i'm
ported from the United States into Porto
Rico or from Porto Rico into the United
States.
Section Z. This act shall be taken and
held to be provisional in its purposes and
intended to meet pressing present need
for revenue for the Island of Porto Rico,
and shall not continue in force after the
LIST day of March. 1902