§ 1397 . TITLE $8.-TERR1T(IRIES A 1397. Income·ta1; laws of United States in force.~—-The l income-tax laws in force in the United States of America and t those which may hereafter be enacted shall be held to be 1ike— l wise in ‘£01‘C€ in the Virgin Islands of the United States, except that the proceeds ot such taxes shall be paid into the treas— uriee of said islands. _ (July 12, 1921, c.' 44, § 1, 42 Stat.-123.) . 1398. Quarantine 'and passport fees.—Qum·antlne and passport fees collected in the Virgin Islands shall be paid into the_ trezasuries of said islands. d (July 1, 1922, c. 259, 42 Stat. 788.)_ Chapter 8.-—-GUAN0 ISLANDS. _ See. {{11. Guauo districts: claim by United Slate!. f 1-112. Same; notice of discovery, and proofs. L; 1413. Completion of proof‘on death of discoverer. 1414. Exclusive privileges of discoveror. 1415; Restrictions upon exportation. _ 1416. Regulation of trade. _ 1417. Criminal jurisdiction. » " 1418. Employment of land and naval forces in protection ot rights. 1419. Right to abandon islands; " Section 1411. Guano districts; claim tby United States.--U Whenever any keitizen of the United States discovers :1 de·_ posit of guano ou'£my island, rock, or key, not within the lawful-jurisdiction of any other government, and.ziot occupied 15;, the citizens of any other, government, and takeé peaceable possession thereof, and occupies the same, such island, mock, or key may, at the discretion of the Presiclent, be considered as appertaiuiug to the United States. (R.- S. § 5570.) W 1412. Same; notioe of diecoverj, and proofs.-—·The discov- _e;·er shall, as soon as -p1*aetieable,_,glve notice, verified by ,atH¢ devit, to the Department of State, of such discovery, occupaa tion, and possession, describing theyisland, rock,"o1·'key, and the latitude and longitude thereof, as near asrmay be, and . showing that suchepossession was taken infthe name ot, the · United States; and shall fntrnlshaatisfactory evidence to the E State Department that such island, rock, or. key was not, at the time of the discovery thereof, or ot the taking possegion and occupation thereof by the claimants, in the possession or occupation of any other government or of the citizens ot any. other government, before the same shall be consideredas apepertainingto the United States; `(R. S. § 5571.) · · U 1413. Completion of proof on death of ‘disooverer.¢·—It the. » disceverer dies betove perfeetlng proof ,ot discovery or fully complying with the pronlsions of section 1412 of [this, title, his widow, heir, `exeeutoxy- or administrator, shall be entitled to the benente of _ such discovery, upon complying with the provisions ot this chapter. Nothing herein shall, be held to impair any rights of discovery or any assignment by·~ a diacoverer lecogmzea prior to April 2, 1872, by the United States, (R. S. § 5572.) ‘ . ° _ d . `_ —~ 1414. Exclusive priyilegés of "discoverer;-——'I‘he dlseoverer, or \1lla assigns, being éltizeuaotthe United States, may be allowed, \:t the pleasure of'_COBg1"8SS, the exclusive right of occupying uch island, rocks, or, keys, for the putpose of obtaining gunno, a d ot selling and delivering the same to citizens ot the United State , " used therein, and may be allowed to charge and receive for e ry ton thereof delivered alongside a vessel, din proper tnbs, w thin reach ot ship': tackle, a sum not ex®d- ing,$8 per ton I the best quality, or $4·fex· ewjery ton taken while in its nat! ·pla® of dep0§t.‘ (R. S. ( 5578.) I 1415. U _,r ne npom exportatien.~No mano shall be tak! frenz any tislaudtrock, onxkey tnentlened in eeetion.1411 foflthla title, except for the use ot the cltleens ot the United { States or of persona resident therein?. The diqcevetem or his it widow, heir.- executor, administrator, or aealgnsyshall enter ‘ into bond, in such ‘pe¤a1cy·¤¤4 with sueh suretles as may be required by the President, to deliver the gqano foeoitlmena ot the United States, for the purpose ot being used therein, and to none ethera, and at the price prescribed, and to provide all necessary facilities for that purpose within 'a time to be nxed
.ND§ INSULAR POSSESSIONS 1644 in the bond; and any breach of the provisions thereof shdlf be deexixcd a forfeiture ot all rights accruing under and by virtucpf this chapter. (R. S..§ 5574.) · N - 1416. Regulation of trade.—¥-The introduction ot guauc irém such islands, rocks, or keys shall ba regulated as in the coasting trade between differeutr parts ot the United States, and the same laws sham govern the vessels concerned tlnércin. ·
(R. S. § 5576.) _ · ~ _` _ ‘ z
1417. Grimininl jinrisdiction.-5All acts- done, gmd offenses; .0r crimeé committed, on any island, _1·0ck, or key mentioned iu section 1411 of this title, by persons who mqy land thereon, or in the-waters adjacent thereto, shall be deemed committed on the high seas, on board a merchant ship orvcssel belanging to the United States; and sha11‘ be punished accordiq to the laws 'ot the United 'States rélatiug to such ships {fr vessels and ofenses on the high' seas,-‘ which ’ laws for the purpose aforesaid are extended over suqh islands, rocks; and keys. (RLS. §i557<s.) ‘- . _- A J M W 1418. Employment of land and 'l\§\V8l forces in jnrotéctiqn j of rights.54-The President is authbrized; at his discretion, to émploy the land and .naval‘ forces of the ” United States m protect the rights of xhcldiscoverer or ct his widow,. heir, ` executor;. 8dlI1i%&t01‘, or assignsf (R. S. § 5577.) . 1419. Right tp abanaon ~islnnds.—N0thi¤g in this chapter hpntaiued shall be construed as obligiug the United States to retaiiippossessio;1 bf thé ishinds, rocks, or keys, after the gU11`i·l0 shall have 'been_rcm0vqd‘fr0m thasame. - (R. S. { 5578.) Chapter 9.4GUAM,_ SAMOA, AND SWAINS ISLAND; ‘ MISCELLANEOUS PROVISIONS. - 1 .1431•. Sovereignty of United Stdtes égtendcd ovér Swdius Island. 1432. Acknowledgment oi deeds in. . · ‘ . Section 1431. Sovereignty of United Stdtcs extended dver ` . Swain: Island}-The `soverelgnty of 'the United Btatw oven- °Amci·ica¤ Simca is extended over Swains Island, whim is mgdc si part ot American Samoa ,and` placedgmder the jurisdiction: of the administrative and judicial- authorities of the government established therein by the UnitedStates. (Mar. 4, 1925, — c. 563,'43`Stnt. 1357.) ‘ _ “W ’ » · 1432. Acknoiledgment of deeds in.--—D<geds gmd other mstru· `mcizxtsaftcctirjg land situatc in the District of Golumbié orany Territory ot the United Staies may be acknowledged in the islands of Guam had Samoa i before any notary public or judy, appointed therein by proper éuthority, or by hay cmcer therein who has ex qmqio the powers pt n notary putrlic-: Provided. That the certihcate by such nothry in Gum or Samoa, as the casa ‘ {nay be, shall·ba` accompanied by thp certmgate oi the governor or` acting. governor bf such place to the effect th§t the notary taking said acknowledgment was in tact the omcer he purported _ to be; and any deed; or other instruments altecting lands sw —· sltuatc, saackuowledged since the; lst day ot Jsnugry, 1905, and accompanied by such certmenta shgll have the mma c¤ect as such deeds or other instruments hereafter so ¤ck¤0wl&ged and certified. (June 28, 1906,}.2. 3585,, 34 Stat. @2.) _ ` Chapter 10.-TEBRITORIAL PROVISIONS OF A GEN- 1 IJRAL NATURE. i Sec. _. _ . 1451. Rgghta ot Indians mt impaired; boundaries. 1452. Regulating ct' Indians. ` 1458.`Exmutlve power. 1454. Secretary. -· 1§55..S•.m¤; duties, . ·· . _ 1·46§. Bama; mmm! estimates tor_¤xpe·u•e•. _ 1457. Extrabcmpensation ta owcers. 14.58. Other o¤cers. _ · 1469. Vncanciu, how mlcd. 1480. Qualihcnunp of voters. , 1481. Qame; bigamist., . · 1462. Subordinate owcen ct legislature. _ 1468. Chancery arid c0mmon·lsw;jurisdicti¤¤. 1464. Sams: exercise under codes. `
