, 1956-03-15

-
JOURNAL
SECTION IL. On all passenger tickets sold in the Virgin
Islands for passage to, from, or outside the Virgin Islands,
upon marine or aerial carrier, there shall be paid to the
Commissioner Of Finance a tax Of $1,000 dollar on tickets
costing $500 to $4,000; a tax Of two $4,000 dollars on tickets
costing over $4,000 but not exceeding 5000; and a tax Of five
$500 dollars on tickets costing over $4,000. Where one ticket
is issued to two or more persons, the excise tax shall be com
puted on the cost of each passage and not on the total cost OF
such ticket. No passenger shall travel from the Virgin Islands
upon any marine or aerial carrier without having secured a
ticket for passage as required by this section, on which ticket
the excise tax has been paid and noted. This shall apply, also,
to free passages on public carriers for which the tax shall be
collected and paid on the basis Of the regular fare. Taxes so
collected by marine or aerial carriers shall be reported and
paid to the Commissioner of Finance not later than fifteen
Q5) days after the end Of each month for the preceding month.
SECTION y. The assessment and collection of ship dues
on vessels solely engaged in d~ischarging coal and fuel oil at
ST. Thomas to be used for b~unkerIng ships calling at the port
Of St. Thomas, by virtue of the provisions of the Ordinance
Concerning Custom House and ship Dues in st. Thomas and
ST. John, Of August 6, 1914, are hereby repealed. All wharfage
fees levied in the Virgin Islands, including Ordinance to Pro
vide for the collection of wharfage in the Municipality of St.
Croix, approved December %, 1889, as amended, are hereby
repealed. The 6 per cent import duty on foreign products adj
mitted to the Virgin Islands provided in said Ordinance Con-
corning Custom House and Ships Dues in the Virgin Islands
is hereby reduced to Three (3%) per cent.
SECTION 13. The Commissioner Of Finance or his agents,
including any Deputy Sheriff, are hereby authorized to make
such inspections of records as may be necessary for the pur-
pose Of tax collection and Of verifying information contained
in tax returns filed; and to examine books and records of man
ufacturers, importers, or dealers, to determine whether or not
all taxes here imposed have been reported and paid. AILper-
sons, firms, or business taxable under this law shall keep a
day book or ledger for the purpose of recording therein each
and every business transaction in gross for each day.
SECTION "A. Every person, natural or artificial, who
shall Wilfully fail or refuse to comply with any requirement
which this law imposes on him, or who shall file a false re-
turn orreport, shall be guilty of a misdemeanor.
SECTION Is. The employees of the United States Gus
toms Department and the United States Post Office Depart
nent, are hereby authorized, pursuant to Act of Congress Of
June "a, 1882, to assist the appropriate officials of the Govern
ment of the Virgin Islands in the assessment and collection
of the excise taxes herein imposed.
SECTION 16. Any person engaging in the business Of i'm
porting, wholesaling, manufacturing or producing, conduct
ing a hotel or guest house, retailing of liquors and other com
modities, practcing a profession or skilled trade, as a condi-