Sentence:  Determine for each State ( except the <WSD>Virgin</WSD> Islands , Guam , Puerto Rico , and , prior to 1962 , Alaska and hawaii ) , that percentage which bears the same ratio to 40 % as the particular State 's average per capita income bears to the average per capita income of the United States . 
Meaning of the word marked with <WSD> tags:  a group of islands in northeastern West Indies (east of Puerto Rico) discovered by Christopher Columbus in 1493; owned by United States and Britain