An Act to extend to the Trust Territory of the Pacific Islands certain provisions of the Internal Revenue Code relating to narcotics
PL 83-238 (H.R.5257), enacted 08/08/1953

500 
PUBLIC LAW 237-AUG. 8, 1953 
[67 S T A T . 
August 8, 1953 
[H. R. 3480] 
A g r i c u l t u r a l 
workers. 
65 Stat. 121. 
Public Law 237 
CHAPTER 391 
AN ACT 
To amend section 509 of title V of the Agricultural Act of 1949, to extend for 
two years the period during which agricultural workers may be made available 
for employment under such title. 
Be it enacted 
hy the Senate 
and House 
of Representatives 
of 
the 
United States 
of America 
in Congress 
assembled, 
T h a t section 509 of 
title V of the Agricultural Act of 1949, as amended, is amended by 
striking out "December 31, 1953" and inserting in lieu thereof 
"December 31,1955". 
Approved August 8, 1953. 
August 8,1953 
[H. R. 5257] 
Public Law 238 
CHAPTER 392 
AN ACT 
To extend to the Trust Territory of the Pacific Islands certain provisions of the 
Internal Revenue Code relating to narcotics. 
T r u s t Territory 
of the Pacific Is-
lands. 
Narcotics. 
53 Stat. 277. 
26 u s e 2563. 
26 u s e 2564(a). 
Be it enacted 
hy the Senate 
and House 
of Representatives 
of 
the 
United 
States 
of America 
in Congress 
assembled^ 
T h a t section 2563 
of the Internal Revenue Code (relating to Territorial extent of law) is 
amended by inserting "the Territory of the Pacific Islands," immedi-
ately after "the insular possessions of the United States,". 
SEC. 2. (a) The heading of section 2564 of the Internal Revenue 
Code is amended to read as follows: 
"SEC. 2564. ADMINISTRATION IN PUERTO RICO, THE TRUST TERRI-
TORY OF THE PACIFIC ISLANDS, THE CANAL ZONE, AND 
THE VIRGIN ISLANDS." 
(b) Section 2564 (a) of the Internal Revenue Code is amended to 
read as follows: 
" ( a ) 
PUERTO 
RICO 
AND THE 
TRUST 
TERRITORY 
or 
THE 
PACIFIC 
ISLANDS.—In Puerto Rico and the Trust Territory of the Pacific 
Islands, the administration of this subchapter and part V of sub-
chapter A of chapter 27, the collection of the special tax imposed by 
section 3220 of chapter 27, and the issuance of the order forms specified 
in section 2554 shall be performed by the appropriate internal revenue 
officers of those governments, and all revenues collected thereunder in 
Puerto Rico and the Trust Territory of the Pacific Islands shall 
accrue intact to the general governments thereof, respectively. 
The 
highest court of original jurisdiction of the Trust Territory of the 
Pacific Islands shall possess and exercise jurisdiction in all cases 
arising in such Territory under this subchapter and part V of sub-
chapter A of chapter 27." 
SEC. 3. Secton 2554 (h) 
(1) of the Internal Revenue Code is 
amended by striking out 
"PHILIPPINE 
ISLANDS" and 
"Philippine 
Islands" and inserting in lieu thereof, respectively, "TRUST TERRITORY 
OF THE PACIFIC ISLANDS" and "Trust Territory of the Pacific Islands". 
SEC. 4. Section 2565 of the Internal Revenue Code is amended by 
adding at the end thereof the following: 
"TERRITORY.— 
"Subsection ( g ) . " 
SEC. 5. Section 3228 of the Internal Revenue Code (relating to 
definitions) is amended by adding at the end thereof the following 
new subsection: 
" ( g ) TERRITORY.—As used in this part and subchapter A of chapter 
23, (1) the word 'Territory' shall include the Trust Territory of the